First-class index | Second-class index | Calculating formula |
Profitability | Rate of return on total assets (%) | Net profit/average total assets |
Rate of return on common stockholders’ equity (%) | Net profit/average owner’s equity | |
Rate of main business profit (%) | Income from main operation/revenue of main business | |
Development ability | Increase rate of main business revenue (%) | Revenue of main business this year minus revenue of main business last year/revenue of main business last year |
Net assets growth rate (%) | Net asset this year minus net asset last year/net asset last year | |
Operation ability | Total assets turnover (%) | Proceeds of sale/average total assets |
Receivables turnover ratio (%) | Operating revenue/the average balance of accounts receivable | |
Solvency | Debt asset ratio (%) | Total indebtedness/total assets |
Current ratio (%) | Current assets/current liabilities | |
Quick ratio (%) | Liquid capital/current liabilities | |
Profitability of shareholders | Earning per share (yuan) | Net profit/total shares |
Net assets per share (yuan) | Average net assets/total shares |