D Electricity,  gas, steam and air conditioning supply

Net profit ratio

• Net profit ratio = Earnings before interest and tax / (Net sales + Change in production to inventory and work in process and Other income) * 100

Assets turnover

• Assets turnover = Net sales / Total assets

Return on assets

• Return on assets = Earnings before interest and tax / Total assets * 100

Solvency ratio

• Solvency ratio = Equity capital total / Total assets * 100