This factor belongs to the profitability growth factor, which focuses on examining the quarterly change trend of the company's asset utilization efficiency and profitability. Return on Assets (ROA) is an important indicator to measure the company's ability to use assets to create profits, and its year-on-year change can more clearly reflect the improvement or decline of the company's profitability and operating efficiency in the short term. Compared with the month-on-month change, the year-on-year change can eliminate the impact of seasonal factors and better reflect the real operating trend. The advantage of this indicator is that it uses single-quarter data and is more sensitive to timely capture the company's short-term operating changes. The higher the factor value, the greater the improvement in the company's current profitability and asset utilization efficiency. Conversely, it indicates that the operating conditions have deteriorated or the asset utilization efficiency has declined. In practical applications, it is recommended to conduct a comprehensive analysis based on industry characteristics and company historical data.