A manufacturing company is considering acquiring a competitor to expand its market share. Before proceeding, the company needs to evaluate whether the future cash flows from the acquisition will justify the up-front costs. Which financial metric would be useful in this decision-making process?

Return on Assets (ROA) measures a company's efficiency in using its assets to generate earnings, expressed as a percentage. While it provides insight into operational efficiency, it does not directly evaluate the future cash flows from an acquisition or determine whether the investment will yield a positive return relative to its costs.

Gross Margin Percentage indicates the proportion of revenue that exceeds the cost of goods sold, reflecting a company's financial health in terms of production efficiency. However, it does not provide a comprehensive view of cash flows or the long-term profitability of an acquisition, making it less relevant for the decision at hand.

The Quick Ratio assesses a company's short-term liquidity by comparing its most liquid assets to its current liabilities. While it is a useful measure of financial health, it does not evaluate the potential profitability of future cash flows from an acquisition, making it unsuitable for this specific decision.