| Model-5 | Dependent Variables | |||||
| Independent Variables | Return on Sales | Return on Equity | ||||
| Regression Coefficients | t Value | P Value | Regression Coefficients | t Value | P Value | |
| (Constant) | 92.742 | 17.461 | 0.758 | 19.887 | 43.228 | 0.669 |
| Current Ratio | 2.447 | 22.477 | 0.000 | 2.287 | 14.019 | 0.000 |
| Quick Ratio | 1.009 | 7.461 | 0.002 | 1.664 | 11.556 | 0.000 |
| Operating Ratio | 2.465 | 5.449 | 0.000 | 2.269 | 12.443 | 0.000 |
| Inventory Turnover Ratio | 1.446 | 17.229 | 0.000 | 2.771 | 9.907 | 0.001 |
| Debtors Turnover Ratio | 2.118 | 16.661 | 0.0066 | 2.449 | 12.228 | 0.000 |
| Debt Equity Ratio | 1.229 | 13.338 | 0.000 | 1.374 | 34.449 | 0.0033 |
| Adjusted R2 | 0.539 | 0.595 | ||||