| Employee compensation/Sales | CSR/Sales | ESOPs | Total employee welfare plan/Sales | Total Debt/Total Assets | ROCE | Fair Employee Treatment | ||
| Zero Dividend (14 firms) | Mean | 9.00% | 0.28% | 0.29 | 9.28% | 17.67% | 10.82% | 0.14 |
| Median | 6.83% | 0.16% | 0.00 | 6.83% | 15.34% | 6.58% | 0.00 | |
| Moderate Dividend (26 firms) | Mean | 8.66% | 0.18% | 0.50 | 9.30% | 7.32% | 15.20% | 0.12 |
| Median | 6.01% | 0.18% | 0.50 | 6.50% | 3.50% | 15.15% | 0.00 | |
| High Dividend (40 firms) | Mean | 13.16% | 1.01% | 0.28 | 13.69% | 5.40% | 17.44% | 0.13 |
| Median | 6.27% | 0.20% | 0.00 | 7.29% | 0.10% | 12.78 | 0.00 | |