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