1) financial structure: 1. The ratio of net assets to year-end loan balance must be greater than 100% (real estate enterprises can be greater than 80%); The ratio of net assets to year-end loan balance = year-end loan balance/net assets * 100%, and the ratio of net assets to year-end loan balance is also called the net asset-liability ratio. 2. The asset-liability ratio must be lower than 70%, preferably lower than 55%; Asset-liability ratio = total liabilities/total assets x 100%. (2) solvency: 3. The flow ratio is150% ~ 200%; Current ratio = current assets/current liabilities * 100%. 4. The quick action ratio is about 100%, and SMEs should be above 80%. Quick ratio = quick assets/current liabilities *100%; Current assets = monetary funds+transactional financial assets+accounts receivable+notes receivable = current assets-inventories-prepayments-non-current assets due within one year-other current assets. 5. The guarantee ratio is less than 0.5. 6. The cash ratio is greater than 30%. Cash ratio = (cash+cash equivalent)/current liabilities. (3) Cash flow: 7. The net cash flow generated by the business activities of the enterprise should be positive, and the cash withdrawal rate of its sales income should be above 85~95%. 8. When an enterprise pays for purchased goods in business activities, the cash payment rate of labor services should be above 85~95%. (4) Operating ability: 9. The growth rate of main business income is not less than 8%, indicating that the main business of the enterprise is in the growth stage. If the ratio is less than 5%, it indicates that the product will enter the end of its life. Growth rate of main business income = (main business income in the current period-main business income in the previous period)/main business income in the previous period * 100% 10, and the turnover rate of accounts receivable should be more than six times. Generally speaking, the higher the turnover rate of enterprise accounts receivable, the shorter the average collection period of enterprise accounts receivable, and the faster the speed of fund withdrawal. Turnover speed of accounts receivable (turnover times of accounts receivable) = operating income/average balance of accounts receivable = operating income/(balance of accounts receivable+balance of accounts receivable at the beginning of the year) /2= operating income *2/ (balance of accounts receivable+balance of accounts receivable at the beginning of the year). 1 1, the inventory turnover rate of small and medium-sized enterprises should be more than five times. The faster the inventory turnover rate, the lower the inventory occupancy level and the stronger the liquidity. Inventory turnover speed (times) = operating cost/average inventory balance, in which average inventory balance = (opening inventory+ending inventory) ÷2. (5) Operating benefit: 12. Operating profit margin should be greater than 8%. Of course, the greater the index value, the stronger the comprehensive profitability of the enterprise. Operating profit rate = operating profit/operating income (commodity sales) × 100% = (sales income-commodity sales cost-management expenses-sales expenses)/sales income × 100%. 13, the return on equity of SMEs should be greater than 5%. Generally speaking, the higher the index value, the higher the return from investment and the higher the income level of shareholders. Return on net assets = net interest rate of total assets × equity multiplier = net operating rate × total assets turnover rate × equity multiplier; Net operating profit margin = net profit ÷ operating income; Total assets turnover rate (times) = operating income ÷ average total assets; Equity multiplier = total assets ÷ total owner's equity = 1÷( 1- asset-liability ratio). 14. The interest guarantee multiple should be greater than 400%. Interest guarantee multiple = earnings before interest and tax/interest expense = (total profit+financial expense)/(interest expense in financial expense+capitalized interest).