method of obtaining

First group

Tangible asset rate

Tangible assets/total assets

Current asset ratio

Current assets/total assets

Operating cash flow ratio

Operating cash flow/total assets

Second Group


Total operating income for the previous year/total operating income for the current year

Enterprise Scale Assets (LN)

Take the natural logarithm of the total assets of the enterprise

The shareholding ratio of the largest shareholder

The largest shareholder’s shareholding value/total corporate capital

The third group

Accounts receivable turnover

Business operating income/average balance of accounts receivable

Current asset turnover

Business operating income/average balance of current assets

Total asset turnover

Business operating income/average balance of total assets

Fourth group

Return on equity (ROE)

After-tax profit/owner’s equity

Operating profit margin

Marginal profit/sales revenue

Operating asset return

After-tax profit/total assets

Fifth group

Dividend payout ratio

Dividend per share/net income per share

P/B ratio

Stock price/net assets per share

The sixth group

Income tax effective tax rate

Total tax paid divided by taxable income

Non-debt tax shield (LN)

Depreciation of fixed assets, amortization of intangible assets and amortization of long-term deferred expenses