| Variable | Name | Description |
| X1 | Net profit margin (%) | net margin/operating income × 100% |
| X2 | Return on total assets (annualized) (%) | net margin/Total average assets × 100% |
| X3 | Earnings per share (yuan) | basic earnings attributable to ordinary shareholders /weighted average number of ordinary shares outstanding during the year |
| X4 | Total assets turnover | operating income/total assets |
| X5 | Accounts receivable turnover | Net credit sales/average balance of accounts receivable |
| X6 | Inventory turnover ratio | operating income/Average stock balance |
| X7 | Liquid ratio | current assets/current liabilities |
| X8 | Quick ratio | quick assets/current liabilities |
| X9 | Cash ratio | (currency capital + financial assets held for trading)/ current liabilities |