| Primary indicators | Secondary indicators | Three-level indicators |
| Transaction efficiency | Input index | Financial expense |
| Asset-liability ratio | ||
| Total assets | ||
| Output indicator | Short-term, long-term, non-current liabilities due within one year | |
| Allocative efficiency | Input index | Short-term, long-term, non-current liabilities due within one year |
| Output indicator | Return on equity | |
| Turnover of total assets | ||
| Revenue growth rate |