一profitability and return
1,gross profit margin=profit margin/sales×100%
2,operating profit margin=pbit（profit before interest and tax）/sales×100%
3,asset turnover=sales revenue/average total assets
4,capital employed=shareholder’s equity long-term debts=total assets-current liability
5,roce=operating profit margin×asset turnover
=pbit/capital employed×100%
二liquidity
1，current ratio=current asset/current liability
2,quick ratio=（current asset-inventory）/current liability
三working capital analysis
1,receivable days=trade receivable/credit sales×365
2,inventory turnover period=inventory/cost of sales×365
3,payable payment days=trade payable/purchase（or cost of sales）×365
四long-term solvency
1,debt ratio=total debts/total assets×365
2,gearing ratio=total long term debt/（shareholder’equity long-term debt）×365
or
total long term debt/（total asset-current liability）×100%
3,interest cover=pbit/interest charges