What is the fine-grained topic of the following text: The report indicates that companies who can make the leap from one quartile to the next can generate substantial financial value; it estimates that an enterprise that can jump from the bottom quartile to average can increase its overall earnings by 15%, while mid-tier performing companies that can leap to top-quartile can gain 21% of earnings improvement. Only return the topic.
Earnings improvement through quartile jumps in company performance