Objective level

Criteria level

Sub-criteria level

Prioritizing the financial ratios


Current asset ratio

Asset-liability ratio

Current ratio

Asset management

and operating ability

Inventory turnover

Total assets turnover

Cash per share


Profit margin on sales (

Net profit margin on total assets

Net profit margin on current assets

Development capability

Total assets growth rate

Profit growth rate

Sales growth rate

Profitability to the shareholders

Earnings per share

Net assets per share

Price to earnings ratio