Profitability indicators: Gross Profit Margin (GPM), Return on Owner’s Investment (ROI), Return on Assets (ROA), Asset Turnover (ATO), Net Profit Margin (NPM), Efficiency indicators: Accounts Receivable Turnover(ARTO), Inventory Turnover  (ITO), Accounts Payable Turnover(APTO), Stability indicators: Debt Ratio, Liquidity ratio : : Quick Asset Ratio (QAR), Cash Flow Cover (CFC), Working Capital Ratio (WCR),

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