groups | variable | method of obtaining |
First group | Tangible asset rate | Tangible assets/total assets |
Current asset ratio | Current assets/total assets | |
Operating cash flow ratio | Operating cash flow/total assets | |
Second Group | Growth | Total operating income for the previous year/total operating income for the current year |
Enterprise Scale Assets (LN) | Take the natural logarithm of the total assets of the enterprise | |
The shareholding ratio of the largest shareholder | The largest shareholder’s shareholding value/total corporate capital | |
The third group | Accounts receivable turnover | Business operating income/average balance of accounts receivable |
Current asset turnover | Business operating income/average balance of current assets | |
Total asset turnover | Business operating income/average balance of total assets | |
Fourth group | Return on equity (ROE) | After-tax profit/owner’s equity |
Operating profit margin | Marginal profit/sales revenue | |
Operating asset return | After-tax profit/total assets | |
Fifth group | Dividend payout ratio | Dividend per share/net income per share |
P/B ratio | Stock price/net assets per share | |
The sixth group | Income tax effective tax rate | Total tax paid divided by taxable income |
Non-debt tax shield (LN) | Depreciation of fixed assets, amortization of intangible assets and amortization of long-term deferred expenses |