| Attribute | Financial indicators | Indicator description |
| Rationality of earnings per share [10] - [12] | (1) Price earning ratio (PE) | PE = Price per share/Earnings per share |
| (2) Price/book value ratio (PB) | PB = Price per share/Book value per share | |
| (3) Price-to-sales ratio (PS) | PS = Share price/Sales per share | |
| (4) Earnings per share (EPS) | EPS = After-tax profits/Number of capital stock | |
| Profitability [13] | (5) Return on equity (ROE) | ROE = Net profit/Stockholders’ equity |
| (6) Return on asset (ROA) | ROA = Net income after tax/Total assets | |
| (7) Operating profit margin (OPM) | OPM = Operating income/Net sales | |
| (8) Net profit margin (NPM) | NPM = Net profit/Sales | |
| Leverage level [14] | (9) Debt-equity ratio (DE) | DE = Total liabilities/Shareholders’ equity |
| (10) Times interest earned (ICV) | ICV = Earnings Before Interest and Tax/Interest cos | |
| Liquidity [14] [15] | (11) Current ratio (CR) | CR = Current assets/Current liabilities |
| (12) Quick ratio (QR) | QR = Quick assets/Current liabilities | |
| Efficiency level [15] | (13) Inventory turnover ratio (ITR) | ITR = Sales cost/Average inventory |
| (14) Accounts receivable turnover ratio (RTR) | RTR = Operating income/Average balance of accounts receivable | |
| Growth ability [15] | (15) Increase rate of business revenue (OIG) | OIG = (Revenue of the current year-revenue of the previous year)/ revenue of the previous year |
| (16) Net profit growth rate (NIG) | NIG = (After-tax net revenue of the current year-After-tax net revenue of the previous year)/After-tax net revenue of the previous year |