| Variable | Description | Variable | Description |
| Ebitda_ta | EBITDA to total assets | Net profit margin | Net profits after taxes to sales |
| Debt ratio | Debt to total assets | Retain_ta | Retaining earnings to total assets |
| Current ratio | Current assets to short term liabilities | Sales_ta | Sales to total assets |
| Receivables turn | Sales to accounts receivables | Size | Log of total assets. |