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