(Continued operating profit and loss + interest expense (1–17%))/total average assets 100 (%)
ROA (B) before tax interest depreciation before
Pretax interest before depreciation recurring net profit/total assets 100 (%)
ROA (C) pretax interest before depreciation
Pretax interest before depreciation recurring net profit/total assets 100 (%)
ROE (A) after tax
Continue business unit profit and loss/average net 100
Operating Expense Ratio
Operating expenses/net operating income 100 (%)
Cash flow ratio
Cash flow/current Liabilities from operations 100 (%)
Cash flow per share
(Cash flows from operations − dividends issued by special units)/weighted average number of shares
Turnover per share (yuan)
Net operating income/(ordinary share capital + special share capital + share dividends to be distributed − treasury shares denomination) denomination
Revenue growth rate
(Net operating income − net operating income for the same period of previous year)/ABS (net operating income for the same period of previous year) 100 (%)
Pretax net profit growth
(Net profit before tax − net profit before tax for the same period of previous year)/ABS (net profit before tax for the same period of previous year) 100 (%)
Total assets growth rate
(Total assets − total assets of the same period of last year)/ABS (total assets of same period of previous year) 100 (%)
Current ratio
Current assets/current liabilities 100 (%)
Quick ratio
(Cash and cash equivalents + financial assets at fair value through profit or loss − current + available-for-sale financial assets − current + held-to-maturity financial assets − current + hedged derivative financial assets − current + measured financial assets − floating + bond investments with no market-floating + accounts receivable & notes + other receivables + loans to others − mobility)/current liabilities 100 (%)
Debt ratio%
Total liabilities/total assets 100 (%)
Net worth/assets
Shareholders’ equity/total assets 100 (%)
The total number of assets turnover
Restore full year revenue/average total assets
Accounts receivable turnover times
Restore full year revenue/average accounts receivable and bills
Inventory turnover (times)
Operating costs/average inventory
Fixed asset turnover times
Restore full year revenue/average real estate plant and equipment
Working capital to total assets ratio
(Current assets − current liabilities)/total assets
EBIT to total assets ratio
Pretax interest before net interest/total assets
Cash flow to total liability ratio
Net cash flow-operating/total liabilities 100%
Liquidity ratio
Current assets/total assets
Cash/total assets
Cash/total assets
Current liabilities/total assets
Current liabilities/total assets
Fixed Assets/liabilities and shareholders’ equity
Real estate plant and equipment/liabilities and shareholders’ equity
Shareholders’ equity/total assets
Total shareholders’ equity/total assets
Total liabilities
Current liabilities + noncurrent liabilities
Net profit after tax
Consolidated profit/loss/net income 100 (%)
Pretax net profit margin
Net profit before tax/net operating income 100
Operating margin
Operating margin/net operating income 100%
Operating profit margin
Operating profit/net operating income 100
ROE (B) - regular gain
(Continued operating unit profit or loss − gain on cheap purchases − disposal of property, plant, and equipment benefits + disposal of real estate, plant, and equipment losses − disposal of investment benefits + disposal of investment losses − gains or losses on financial assets (liabilities) measured at fair value through profit or loss + financial assets (liabilities) loss measured at fair value − asset evaluation benefit + asset evaluation loss − rotation interest deduction of financial assets + losses from impairment of financial assets − rotation interest of assets impairment + losses of assets impairment)/ABS (total shareholders’ equity in the period + shareholders total equity) 2 100 (%)
EPS/total assets
EPS/total assets
Health: P; distress: N
Asset earning power = earnings before taxes (EBT)/total assets
