| Name of ratio | Skewness | Kurtosis | JB test p-value |
| EBITDA margin | 0.86 | 4.65 | 0 |
| EBIT margin | 0.12 | 3.49 | 0.002 |
| ROE | −0.72 | 4.72 | 0 |
| ROA | 0.09 | 3.65 | 0 |
| Net assets turnover | 2.03 | 7.91 | 0 |
| Interest cover | 0.94 | 4.56 | 0 |
| Collection period | 0.52 | 4.08 | 0 |
| Credit period | 0.57 | 4.66 | 0 |
| Current ratio | 1.95 | 13.05 | 0 |
| Liquidity ratio | 1.26 | 7.53 | 0 |
| Solvency ratio | 0.16 | 3.18 | 0.05 |
| Gearing | 1.97 | 9.29 | 0 |