ROA

ROE

EPS

Inventory turnover

Equity ratio

Kendall Correlation

0.354*

0.367*

0.383*

−0.459**

−0.375*

Sig.

0.041

0.034

0.028

0.008

0.031

ROA

ROE

EPS

Inventory turnover

Equity ratio

Spearman Correlation

0.511*

0.491*

0.503*

−0.639

−0.513

Sig.

0.030

0.038

0.033

0.004

0.029

Total assets turnover

EPS growth rate

Current ratio

Quick ratio

Kendall Correlation

0.502**

0.354*

0.459**

0.380*

Sig.

0.004

0.041

0.008

0.028

Total assets turnover

EPS growth rate

Current ratio

Quick ratio

Spearman Correlation

0.707

0.542

0.605

0.491

Sig.

0.001

0.02

0.008

0.038