Table 2 Coverage scope of indicators at various levels.

Debt repayment ability

Current Ratio, Quick Ratio, Conservative Quick Ratio, Cash Ratio, Debt to Asset Ratio, Long-Term Debt to Total Assets Ratio, Tangible Asset Debt Ratio, Tangible Assets to Interest-Bearing Debt Ratio, Equity Multiplier, Equity to Debt Ratio, Equity to Liability Ratio, Long-Term Capital to Liability Ratio, Long-Term Debt to Equity Ratio, Long-Term Debt to Working Capital Ratio, EBITDA to Total Liabilities, Net Operating Cash Flow to Total Liabilities, Net Operating Cash Flow to Interest-Bearing Debt, Tangible Net Worth to Debt Ratio, Working Capital, Cash Flow to Maturity Debt Coverage Ratio, Cash to Gross Profit Ratio, Current Liability Ratio, Non-Current Liability Ratio.

Management capability

Accounts Receivable Turnover Ratio, Accounts Receivable Turnover Days, Inventory Turnover Ratio, Inventory Turnover Days, Operating Cycle, Accounts Payable Turnover Ratio, Working Capital Turnover Ratio, Cash and Cash Equivalents Turnover Ratio, Current Assets Turnover Ratio, Fixed Assets Turnover Ratio, Non-Current Assets Turnover Ratio, Total Assets Turnover Ratio, Equity Turnover Ratio, Accounts Receivable to Revenue Ratio, Inventory to Revenue Ratio, Fixed Assets to Revenue Ratio, Current Assets to Revenue Ratio, Working Capital to Current Assets Ratio, Working Capital Ratio, Working Capital to Net Assets Ratio.

Profitability

Return on Assets (ROA), Net Profit Margin on Total Assets (ROA), Net Profit Margin on Current Assets, Net Profit Margin on Fixed Assets, Return on Equity (ROE), Earnings Before Interest and Taxes (EBIT), Profit Before Tax and After Interest, Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA), Net Profit to Total Profit Ratio, Total Profit to EBIT Ratio, EBIT to Total Assets Ratio, Return on Invested Capital (ROIC), Return on Long-Term Capital, Gross Profit Margin, Operating Cost Ratio, Operating Profit Margin, Net Operating Profit Margin, Total Operating Cost Ratio, Selling Expense Ratio, Administrative Expense Ratio, Financial Expense Ratio, Sales and Administrative Expense Ratio, Cost-Expense-Profit Ratio, Asset Impairment Loss to Operating Revenue, EBITDA Margin, EBIT Margin, Core Business Profit Margin, Operating Profit Contribution, Net Profit Attributable to Parent Company Contribution, Net Profit Attributable to Minority Interests Contribution.

Development capability

Return on Equity Attributable to Parent Company (ROE), Comprehensive Income Attributable to Parent Company, Capital Preservation and Appreciation Rate, Capital Accumulation Rate, Fixed Assets Growth Rate, Total Assets Growth Rate, Operating Revenue Growth Rate, Total Operating Revenue Growth Rate, Total Operating Cost Growth Rate, Selling Expenses Growth Rate, Administrative Expenses Growth Rate, Sustainable Growth Rate, Shareholders’ Equity Growth Rate, Net Asset Value Per Share Growth Rate, Comprehensive Tax Rate.

Ratio structure

Proportion of Parent Company’s Shareholders’ Equity, Proportion of Minority Shareholders’ Equity, Turnover Tax Rate, Income Tax Rate, Proportion of Other Comprehensive Income, Proportion of Comprehensive Income Attributable to Parent Company, Proportion of Comprehensive Income Attributable to Minority Shareholders, Parent Company’s Shareholders’ Equity to Invested Capital Ratio, Fixed Assets Ratio, Intangible Assets Ratio, Tangible Assets Ratio, Equity Ratio, Retained Earnings to Assets Ratio, Long-Term Assets Adequacy Ratio, Shareholders’ Equity to Fixed Assets Ratio, Operating Liabilities Ratio, Financial Liabilities Ratio, Proportion of Minority Shareholders’ Equity, Proportion of Profit from Financial Activities, Proportion of Non-Operating Income, Receivables Asset Ratio, Non-Current Assets Ratio, Fixed Assets Ratio, Intangible Assets Ratio, Tangible Assets Ratio, Equity Ratio, Retained Earnings to Assets Ratio, Long-Term Assets Adequacy Ratio, Shareholders’ Equity to Fixed Assets Ratio.

Cash flow analysis

Cash Content of Net Profit, Cash Content of Operating Revenue, Net Cash Content of Operating Revenue, Net Cash Content of Operating Profit, Net Cash Flow from Financing Activities to Creditors, Net Cash Flow from Financing Activities to Shareholders, Corporate Cash Flow, Equity Cash Flow, Original Free Cash Flow of the Firm, Original Free Cash Flow to Equity, Total Cash Recovery Rate, Operating Index, Cash Adequacy Ratio, Cash Reinvestment Ratio, Cash to Investment Coverage Ratio.