Net profit rate

ROA

ROE

EPS

Kendall Correlation

0.474**

0.556**

0.462**

0.448**

Sig.

0.005

0.001

0.006

0.008

Spearman Correlation

0.582**

0.679**

0.605**

0.562*

Sig.

0.009

0.001

0.006

0.012

BVPS

Rate of capital accumulation

EPS Growth rate

ROE Growth rate

Kendall Correlation

0.544**

0.439**

0.532**

0.509**

Sig.

0.001

0.009

0.001

0.002

Spearman Correlation

0.718**

0.612**

0.705**

0.675**

Sig.

0.001

0.005

0.001

0.002

Net profit growth rate

Current ratio

Quick ratio

Debt-to-assets ratio

EBIT

Kendall Correlation

0.556**

0.406*

0.352*

−0.345*

0.333*

Sig.

0.001

0.016

0.036

0.039

0.046

Spearman Correlation

0.691**

0.553*

0.480*

−0.498*

0.437*

Sig.

0.001

0.014

0.038

0.030

0.061