| Gross Profit Ratio | | Gross profit / Net sales x 100 |
| Net Profit Ratio | | Net credit sales / Average accounts receivable |
| Rate of Return on Owners Equity | | Net profit / Net sales x 100 |
| Rate of Return on Total Assets | | (Net profit + Interest expense) / Average total assets x 100 |
| Current Ratio | | Cash from operating activities / Revenue x 100 |
| Quick Ratio | | Current assets – (Inventories + Prepayments) / Current liabilities |
| Equity Ratio | | Cost of goods sold / Average inventories |
| Debt Ratio | | Total liabilities / Total assets x 100 |
| Rate of Return of Inventories | | Cash from operating activities / (Repayment of borrowings + Payments for non-current assets + Drawings) x 100 |
| Rate of Turnover of Accounts Receivable | | Current assets / Current liabilities |
| Cash Flow Adequacy Ratio | | Owner’s equity / Total assets x 100 |
| Long-Term Debt Repayment Ratio | | Net profit / Average owner’s equity x 100 |
| Cash Flow to Revenue Ratio | | Repayment of borrowings / Cash from operating activities x 100 |
