(a)

Annual Net Income

(b)

EBITDA

(c)

Return on Equity (RoE) – RoE=(EBIT-Tax-Interest Paid)/(Average Equity)

(d)

Return on Assets (RoA) – RoA=(EBIT-Tax)/(Average Total Assets)

(e)

Net Profit Margin (NPM) – NPM=(EBIT-Tax)/(Average Total Assets)

(f)

Sales to Total Assets (STA) – STA = Sales/(Average Total Assets)

(a)

Debt to Equity Ratio (DER) – DER=(Debt+Value of Leases)/Equity

(b)

Debt Ratio (DR) – DR=(Total Debt)/(Total Assets)

(c)

Debt Yield (DY) – DY = EBITDA/Loan Amount

(d)

Loan to Cost (LC) – LC=(Loan Amount)/(Construction Cost)

(e)

Loan to Value (LV) – LV=(Loan Amount)/(Value of the Property)

(a)

Interest Coverage Ratio (ICR) – ICR = EBIT/Interest Expenses

(b)

Debt Service Coverage Ratio (DSCR) – DSCR = EBITDA/(Principal Amount+Interest Amount)

(c)

Cash Flow to Debt Ratio (CFD) – CFD=(Cash Flow)/Debt

(d)

Cash Ratio (CR) – CR=(Cash+Marketable Securities)/(Current Liabilities)

(e)

Net Working Capital to Total Assets (NWCTA) – NWCTA=(Current Assets (Cash, Short-Term Securities, Receivable, Inventories, Other Current Assets))/Assets

(a)

Capitalisation Rate (CR) – CR=(Net Operating Income)/Capital

(b)

Profit Yield (PY) =(Net Income)/Capital