The COR of a ball is determined by several factors, including the material of the ball, the surface it is hitting, and the angle at which it hits the surface. In general, harder balls have a higher COR than softer balls, and smoother surfaces have a higher COR than rougher surfaces. The angle at which the ball hits the surface also affects the COR, with balls that hit the surface at a perpendicular angle having a higher COR than balls that hit the surface at an angle.
When a ball is thrown, kicked, dribbled, or hit, it experiences a force that causes it to deform. The amount of deformation depends on the COR of the ball and the surface it is hitting. If the COR is high, the ball will deform less and bounce back with more velocity. If the COR is low, the ball will deform more and bounce back with less velocity.
The COR of a ball is an important factor in determining how it will perform in a given sport. For example, in basketball, a ball with a high COR will bounce higher and be easier to shoot, while in soccer, a ball with a low COR will be easier to control and pass.