| Evaluation target A | Level indicators B | Secondary indicators C |
| Comprehensive financial performance (A) | Profitability (B1) | Return on assets (C1) |
| Return on total asset (C2) | ||
| Operating margin (C3) | ||
| Cost margin (C4) | ||
| Asset operating capabilities (B2) | Total asset turnover (C5) | |
| Current asset turnover (C6) | ||
| Accounts receivable turnover (C7) | ||
| Solvency (B3) | Asset-liability ratio (C8) | |
| liquidity ratio (C9) | ||
| Acid-test ratio (C10) | ||
| Long-term assets for rate (C11) | ||
| Development ability (B4) | sales growth rate (C12) | |
| Capital cumulative rate (C13) | ||
| total assets growth rate (C14) |