| The evaluation factors | indicators |
| profitability | Return on equity |
| Net interest rate on total assets | |
| Gross profit margin | |
| Net interest rate on sales | |
| Development capacity | Underlying earnings per share (year-on-year growth rate) |
| Operating income (year-on-year growth rate) | |
| Operating profit (year-on-year growth rate) | |
| Operation ability | Accounts receivable turnover |
| Inventory turnover | |
| Total asset turnover | |
| Current asset turnover | |
| Debt paying ability | Current ratio |
| Quick ratio | |
| Cash ratio | |
| Asset-liability ratio |