Group | No. | Financial index | Computational formula |
Cash flow | X1 X2 X3 X4 | Net operating cash flow-to-sales ratio Operating cash flow of assets Cash flow ratio Net operating cash flow per share | Net cash flow from operating activities/operating income Net cash flow from operating activities/total assets Net cash flow from operating activities/total current liabilities Net cash flow from operating activities/total equity |
Operating capacity | X5 X6 X7 | Accounts receivable turnover Total assets turnover Net assets per share | Operating income/accounts receivable Operating income/total assets Stockholders’ equity/total equity |
Profitability | X8 X9 X10 X11 | Return on equity Rate of return on total assets Rate of return on operating income Earnings per share | Net profit/stockholders’ equity Net profit/operating profit Net profit/(operating income + non-operating income) Net profit/total equity |
Solvency | X12 X13 X14 X15 X16 | Current ratio Quick ratio Stockholders’ equity ratio Asset-liability ratio Cash ratio | (Total current assets − inventories)/total current liabilities Total current assets/total current liabilities Stockholders’ equity/total assets Total liabilities/total assets Ending cash/total current liabilities |