| Variables | Sample | Mean | Median | Standard deviation | min | max |
| DSO | 23,704 | 127.1 | 77.84 | 136.6 | 4.015 | 538.8 |
| DIH | 23,704 | 128.0 | 86.44 | 120.3 | 16.42 | 525.2 |
| DPO | 23,704 | 277.7 | 137.6 | 381.4 | 16.06 | 1,830 |
| CCC | 23,704 | 289.1 | 142.6 | 411.2 | −41.85 | 1,862 |
| EPU | 23,704 | 104.6 | 96.54 | 42.31 | 64.40 | 218.7 |
| CFO | 23,704 | 0.0279 | 0.0239 | 0.0561 | −0.0800 | 0.134 |
| LEV | 23,704 | 0.472 | 0.485 | 0.173 | 0.125 | 0.762 |
| SALEGROWTH | 23,704 | 0.0939 | 0.0530 | 0.335 | −0.477 | 0.957 |
| GDPGROWTH | 23,704 | 0.167 | 0.169 | 0.0503 | 0.0514 | 0.248 |
| ROA | 23,704 | 0.0299 | 0.0212 | 0.0289 | −0.00752 | 0.101 |
| SIZE | 23,704 | 0.0279 | 0.0239 | 0.0561 | −0.0800 | 0.134 |
| FA | 23,704 | 21.63 | 21.49 | 1.025 | 20.21 | 24.21 |