Total profit after tax ÷ revenue from operations × 100. This is not operating margin.

Needs reported tax and positive profit before tax. Tax expense ÷ profit before tax × 100. Exceptional items can change this rate.

Needs annual PAT and positive equity at both exact year boundaries on the same basis. Full-year total PAT ÷ average opening and closing total equity × 100. Includes non-controlling interests where reported; not annualised quarterly PAT.

Needs separately reported current assets and positive current liabilities. Current assets ÷ current liabilities. Not calculated for unclassified balance sheets, such as many banks.

Needs both borrowing categories and positive total equity. Current + non-current borrowings ÷ total equity. This is not total liabilities/equity; separately classified leases are excluded.

Needs separately reported current assets and current liabilities. Current assets minus current liabilities. Uses closing balances, not cash generated.

Needs matching full-year cash flow and positive annual PAT. Full-year operating cash flow ÷ positive PAT for the exact same annual duration and basis. A negative value means operating cash outflow.

Reported cash and cash equivalents at the balance-sheet date. Excludes other bank balances and investments.