This factor compares the difference between the net cash flow from operating activities in the current quarter and the net cash flow from operating activities in the same quarter of the same period last year, and divides it by the absolute value of the net cash flow from operating activities in the same period last year to obtain the year-on-year growth rate. The higher the indicator is, the faster the cash flow from the company's operating activities grows, which may mean that the profitability of the company's main business has increased or the company's cost control ability has improved; conversely, it may mean that the operating conditions have deteriorated or the company is facing cash flow pressure. Using the absolute value to process the denominator can avoid the situation where the divisor is 0, and the indicator can correctly reflect the growth situation when it is negative in the same period last year. However, it should also be noted that if the same period last year is a very small negative number, it may cause the result to be an extreme value. When using it, you need to pay attention to possible outliers.