for the business owner seat

Profit is not the same as progress.

What it determines
RTO determines whether the business is actually funding your debt, your working capital, your retirement, your pay, and your exit. The five obligations that decide whether you are building wealth or just employed by your own company.
What that gives you
You get a clear read on which of the five are covered and which are exposed, before the year closes.
You stop running on the hope that profit means progress.