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Table 5 Definitions for key ratios of economic performance

From: Does the company's economic performance affect access to occupational health services?

Profitability
Operating margin % Company's earnings that is left over after paying for variable costs of production divided by net sales.
Operating profit % Earnings before interest and taxes (EBIT) divided by net sales.
Net result % (Total revenues -- total expenses) divided by net sales = tells if a company has earned or lost money in an accounting period with its business.
Total result % Net result + extraordinary incomes -- extraordinary expenses divided by net sales
Profit/loss for the accounting period %
  The profit/loss result after the company has paid the taxes divided by net sales.
Solidity
Return on Capital Assets % Tells how profitable the company is relative to its total assets. = Net income/total assets
Return on investment % Evaluates the efficiency of an investment = (gain from investment -- cost of investment)/cost of investment.
Return on equity % Tells how much profit is made relative to the owners investment in the company = Net income/shareholders equity
Relative indebtedness % Company's liabilities divided by its turnover.
Less than 40%: Good
40--80%: Satisfactory
More than 80%: Poor
Equity ratio % The percentage of equities from the balance sheet
Over 40%: Good
20-40%: Satisfactory
Less than 20%: Poor
Liquidity
Quick ratio Company's ability to meet its obligations.
Over 1: Good
0.5-1: Satisfactory
Less than 0.5: Poor
Current ratio Company's ability to meet short term debt obligations.
Over 2: Good
1-2: Satisfactory
less than 1 poor