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