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. 2020 Jan 29;10:3048. doi: 10.3389/fpsyg.2019.03048

TABLE 3.

Business failure ratios.

Name Definition
WCTA Working capital/total assets
RETA Retained earnings/total assets
EBITTA Earnings before interest and taxes/total assets
TLTA Total liabilities/total assets
METD Market value of equity/total debt
STA Sales/total assets
XRD The ratio of research and development expenses to sales
NITA Net income/total assets
MAN The total percentage of equity ownership by company directors