The article discusses ways to measure how well a company is doing in terms of sales, profits, and investments. It looks at ratios like operating assets ratio, sales to operating income ratio, and gross profit percentage to see how efficiently a company is using its resources. These measurements help managers decide which assets are essential for the company's operations and how profitable the company is without considering one-time events. By using these ratios, companies can understand their financial performance better and make informed decisions to improve their operations.