This study conducted an in-depth analysis of the four matchups in the 2022-2023 China Men’s Basketball Professional League (CBA) finals by comprehensively using literature review, rank-sum ratio comprehensive evaluation, video observation, and mathematical statistics. The analysis results revealed that the overall performance of the Liaoning team at both offensive and defensive ends surpassed the Zhejiang team. The high shooting percentage was the winning factor for the Liaoning team to win the championship. The rich experience in the finals and the overall physical shape of the inside players laid the foundation for the Liaoning team to ultimately win the championship.