2014

2015

2016

2017

2018

Acid test Ratio

Large companies

0.83

1.08

1.01

1.13

1.29

Medium companies

1.08

0.96

0.87

0.83

0.98

Small companies

1.06

0.98

1.24

1.11

0.87

Working capital/assets ratio

Large companies

0.15

0.22

0.17

0.23

0.23

Medium companies

0.18

0.20

0.13

0.19

0.17

Small companies

0.13

0.18

0.16

0.18

0.12

Cash ratio

Large companies

0.03

0.04

0.02

0.04

0.03

Medium companies

0.07

0.04

0.06

0.04

0.06

Small companies

0.11

0.10

0.09

0.10

0.08

Inventories Turnover ratio

Large companies

1.16

0.96

0.95

0.88

0.85

Medium companies

1.56

1.01

1.23

1.15

1.12

Small companies

1.61

0.85

1.59

1.31

1.28

Receivables Turnover ratio

Large companies

0.96

0.76

0.80

0.76

0.74

Medium companies

1.12

0.84

1.07

0.94

0.87

Small companies

1.35

0.73

0.98

0.94

0.92

Return on assets (ROA)

Large companies

0.01

0.00

0.01

0.02

0.02

Medium companies

0.01

0.02

0.02

0.01

0.03

Small companies

0.01

0.01

0.01

−0.02

0.01

Return on net worth

Large companies

−0.11

−0.03

0.00

0.03

0.01

Medium companies

−0.05

0.05

0.23

0.02

0.08

Small companies

0.03

0.04

0.01

−0.04

0.01

Debt to assets ratio

Large companies

0.65

0.68

0.62

0.61

0.68

Medium companies

0.51

0.56

0.54

0.57

0.56

Small companies

0.51

0.58

0.54

0.61

0.57