The article discusses the decline of Accounting Rate of Return (ARR) as a financial metric, arguing that it has become obsolete in modern financial analysis. It emphasizes the need for companies to adopt more relevant and comprehensive performance measures that reflect current business realities.

Digits offers an AI-driven accounting software that automates bookkeeping and integrates seamlessly with various financial accounts to provide real-time insights into cash flow and key metrics. With features like automated transaction categorization, managed accounting, and secure tax preparation, it aims to simplify financial management for businesses.