| 2014 | 2015 | 2016 | 2017 | 2018 |
Acid test Ratio | |||||
Large companies | 0.83 | 1.08 | 1.01 | 1.13 | 1.29 |
Medium companies | 1.08 | 0.96 | 0.87 | 0.83 | 0.98 |
Small companies | 1.06 | 0.98 | 1.24 | 1.11 | 0.87 |
Working capital/assets ratio | |||||
Large companies | 0.15 | 0.22 | 0.17 | 0.23 | 0.23 |
Medium companies | 0.18 | 0.20 | 0.13 | 0.19 | 0.17 |
Small companies | 0.13 | 0.18 | 0.16 | 0.18 | 0.12 |
Cash ratio | |||||
Large companies | 0.03 | 0.04 | 0.02 | 0.04 | 0.03 |
Medium companies | 0.07 | 0.04 | 0.06 | 0.04 | 0.06 |
Small companies | 0.11 | 0.10 | 0.09 | 0.10 | 0.08 |
Inventories Turnover ratio | |||||
Large companies | 1.16 | 0.96 | 0.95 | 0.88 | 0.85 |
Medium companies | 1.56 | 1.01 | 1.23 | 1.15 | 1.12 |
Small companies | 1.61 | 0.85 | 1.59 | 1.31 | 1.28 |
Receivables Turnover ratio | |||||
Large companies | 0.96 | 0.76 | 0.80 | 0.76 | 0.74 |
Medium companies | 1.12 | 0.84 | 1.07 | 0.94 | 0.87 |
Small companies | 1.35 | 0.73 | 0.98 | 0.94 | 0.92 |
Return on assets (ROA) | |||||
Large companies | 0.01 | 0.00 | 0.01 | 0.02 | 0.02 |
Medium companies | 0.01 | 0.02 | 0.02 | 0.01 | 0.03 |
Small companies | 0.01 | 0.01 | 0.01 | −0.02 | 0.01 |
Return on net worth | |||||
Large companies | −0.11 | −0.03 | 0.00 | 0.03 | 0.01 |
Medium companies | −0.05 | 0.05 | 0.23 | 0.02 | 0.08 |
Small companies | 0.03 | 0.04 | 0.01 | −0.04 | 0.01 |
Debt to assets ratio | |||||
Large companies | 0.65 | 0.68 | 0.62 | 0.61 | 0.68 |
Medium companies | 0.51 | 0.56 | 0.54 | 0.57 | 0.56 |
Small companies | 0.51 | 0.58 | 0.54 | 0.61 | 0.57 |