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/Stockholdersâ€™ 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/Shareholdersâ€™ 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 |