| Evaluation indexes | Explanation of indexes |
| Asset-liability ratio X1 | Total liability/total asset |
| Interest coverage ratio X2 | Pretax profits/interest cost |
| Net rate of sales revenue X3 | Net profit/sales revenue |
| Inventory turnover X4 | Sales revenue/average inventory |
| Turnover of current asset X5 | Sales revenue/current asset |
| Turnover of total asset X6 | Sales revenue/total asset |
| Growth rate of net profit X7 | Profit increment/annual profit |
| Sales growth rate X8 | Revenue increment/annual revenue |