| EPS | Variable | |
| ρ value | coefficient | |
| −2.56 | −0.036** | covid19 |
| 1.83 | 0.0435* | sales revenus |
| −3.66 | −0.058* | debt |
| 7.33 | 0.0235 | tang |
| 5.76 | 0.0396*** | fcf |
| −6.57 | −0.0362* | size |
| −4.786 | −0.2387*** | growth |
| 35.61 | R2 adjusted | |