| Evaluation elements | Evaluation indicator | Variable |
| Profitability | Return on assets (ROA) | X1 |
| Rate of return on common stockholders’ equity (ROE) | X2 | |
| Profit rate to net worth | X3 | |
| Debt paying ability | Current ratio | X4 |
| Quick ratio | X5 | |
| Equity ratio | X6 | |
| Debt to tangible assets ratio | X7 | |
| Equity multiplier (EM) | X8 | |
| Operating ability | Total asset turnover ratio (TATO) | X9 |
| Receivables turnover ratio | X10 | |
| Stockholder’s equity ratio | X11 | |
| Growth ability | Earning per share (MPS) | X12 |
| Operating income growth rate | X13 | |
| Total profit growth rate | X14 | |
| Net profit growth rate | X15 | |
| Innovation ability | Proportion of development and research expenses | X16 |
| Proportion of technical personnel | X17 | |
| Human resources | Efficiency of labor | X18 |
| The proportion of highly educated personnel | X19 |