|
| Indicator | Metric | Calculation |
|
| Profitability | Return on assets (U1) | Net profit/average asset total ∗ 100% |
| Sales gross margin (U2) | (Net operating income − operating costs)/net operating income ∗ 100% |
| Return on equity (U3) | Net profit/average shareholder equity ∗ 100% |
| Net sales margin (U4) | Net profit/net operating income ∗ 100% |
|
| Solvency | Flow ratio (U5) | Current assets/current liabilities |
| Quick ratio (U6) | Quick-moving assets/current liabilities |
| Asset-liability ratio (U7) | Total liabilities/total assets ∗ 100% |
| Long-term asset suitability rate (U8) | (Total shareholders’ equity + total long-term liabilities)/(total fixed assets/long-term investment) ∗ 100% |
|
| Operating capacity | Inventory turnover rate (U9) | Cost of sales/average inventory balance |
| Accounts receivable turnover rate (U10) | Net sales revenue/average balance of accounts receivable |
| Fixed asset turnover rate (U11) | Sales revenue/average net value of fixed assets |
| Total asset turnover rate (U12) | Sales revenue/average asset total |
|
| Development ability | Yearly growth rate of operating income (U13) | The increase in operating income this year/the total operating income in the previous year ∗ 100% |
| Capital accumulation rate (U14) | The increase in shareholders’ equity this year/shareholders’ equity at the beginning of the year ∗ 100% |
| Profit growth rate (U15) | Total profit growth this year/total profit of the previous year ∗ 100% |
|
