groups	variable	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	Growth	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
Fifth group	P/B ratio	Stock price/net assets per share
The sixth group	Income tax effective tax rate	Total tax paid divided by taxable income
The sixth group	Non-debt tax shield (LN)	Depreciation of fixed assets, amortization of intangible assets and amortization of long-term deferred expenses