| № |
Indicator name |
Financial security threshold and condition |
| 1. |
Liquidity indicators |
| 1.1 |
Absolute liquidity ratio |
≥ 0.2 |
| 1.2 |
Quick ratio |
≥ 0.4 |
| 1.3 |
Current liquidity ratio |
≥ 1 |
| 2. |
Indicators of business activity |
| 2.1 |
Total working capital ratio |
≥ 2 |
| 2.2 |
Equity capital turnover ratio |
≥ 2 |
| 2.3 |
Accounts receivable turnover ratio |
>12 |
| 2.4 |
Accounts payable turnover ratio |
>12 |
| 2.5 |
Inventory turnover ratio |
≥ 2 |
| 3. |
Profitability indicators |
| 3.1 |
Return on assets |
> inflation index |
| 3.2 |
Return on equity |
> return on assets |
| 3.3 |
Product profitability |
≥ industry average |
| 3.4 |
Return on sales |
≥ industry average |
| 4. |
Financial independence indicators |
| 4.1 |
Autonomy ratio |
≥ 0.5 |
| 4.2 |
Financial leverage level |
> 0 < 1.0 |
| 4.3 |
Interest payable security ratio |
> 3.0 |
| 4.4 |
Supply ratio |
> 0.6 |
| 5. |
Enterprise development indicators |
| 5.1 |
Net profit growth rate |
> 1 |
| 5.2 |
Revenue growth rate |
> 1 |
| 5.3 |
Asset growth rate |
> 1 |
