Clusters

Acid

test

ratio

Working

capital

to assets ratio

Cash

ratio

Inventory

turnover

ratio

Receivable

turnover

ratio

Return

on assets

ratio

Return

on net

worth ratio

Debt

to assets

ratio

Y₁

Y₂

Y₃

Y₄

Y₅

Y₆

Y₇

Y₈

C₁

0.97^a

0.170^a

0.089^a

1.28^a

1,10^a

0.015^a

2.467^a

0.561^a

C₂

1.068^b

0.222^b

0.032^b

0.98^b

0.86^b

0.018^b

2.000^b

0.551^a

C₃

1.022^b

0.174^a

0.029^b

0.77^c

0.98^c

0.021^b

2.130^c

0.548^a