2014 (N = 18) | Gross profit rate | Net profit rate | ROA | EPS | Cash maturing debt ratio | Debt coverage ratio |
Pearson Correlation | 0.562* | 0.672** | 0.737** | 0.601** | 0.734** | 0.599** |
Sig. | 0.015 | 0.002 | 0.000 | 0.008 | 0.001 | 0.009 |
| Rate of capital accumulation | Current ratio | Quick ratio | Debt-to-assets ratio | Equity ratio |
|
Pearson Correlation | 0.480* | 0.882** | 0.744** | −0.778** | −0.588* |
|
Sig. | 0.044 | 0.000 | 0.000 | 0.000 | 0.010 |
|
| ROA | Cash ratio | Total assets turnover | Current ratio | ||
Kendall Correlation | 0.438* | 0.370* | 0.359* | 0.511** | ||
Sig. | 0.011 | 0.034 | 0.037 | 0.003 | ||
| ROA | Cash ratio | Total assets turnover | Current ratio | ||
Spearman Correlation | 0.579* | 0.501* | 0.521* | 0.696** | ||
Sig. | 0.012 | 0.034 | 0.027 | 0.001 |