"A new ratio that accurately consolidates all the pluses and minuses of decisions and operations into a single reliable overall measure that cannot be increased without truly creating value. “EVA Momentum,” as the measure is called, is the change in a company's economic profit (or EVA) in a given period divided by its sales in the prior period. In other words, it is the size‐adjusted change in economic profit. Unlike the DuPont formula, EVA Momentum reflects the contributions to overall performance of important factors such as profitable growth, strategic retrenchment, and the quality of resource allocation decisions in general. At the same time, it provides a more accurate and informative means of examining performance, weighing tradeoffs, identifying investment opportunities, and prioritizing initiatives—all on the basis of their expected impact on a company's market value."