Variables measurement
| Performance category | Ratios | Measurement | Source |
|---|---|---|---|
| Profitability | Return on assets (ROA) | Net profit after tax (Zakat)/Total assets | Published financial statements |
| Return on equity (ROE) | Net profit after tax (Zakat)/Shareholders' equity | Published financial statements | |
| Net profit margin (NPM) | Net profit after tax (Zakat)/Revenue | Published financial statements | |
| Liquidity | Current ratio (CR) | Current assets/Current liabilities | Published financial statements |
| Quick ratio (QR) | (Current assets – Inventory)/Current liabilities | Published financial statements | |
| Operating cash flow coverage (OC) | Operating cash flow/Current liabilities | Published financial statements | |
| Leverage | Debt ratio (DR) | Total liabilities/Total asset | Published financial statements |
| Equity ratio (ER) | Shareholder equity/Total assets | Published financial statements | |
| Debt to equity (DTE) | Total liabilities/Shareholders equity | Published financial statements |
| Performance category | Ratios | Measurement | Source |
|---|---|---|---|
| Profitability | Return on assets (ROA) | Net profit after tax (Zakat)/Total assets | Published financial statements |
| Return on equity (ROE) | Net profit after tax (Zakat)/Shareholders' equity | Published financial statements | |
| Net profit margin (NPM) | Net profit after tax (Zakat)/Revenue | Published financial statements | |
| Liquidity | Current ratio (CR) | Current assets/Current liabilities | Published financial statements |
| Quick ratio (QR) | (Current assets – Inventory)/Current liabilities | Published financial statements | |
| Operating cash flow coverage (OC) | Operating cash flow/Current liabilities | Published financial statements | |
| Leverage | Debt ratio (DR) | Total liabilities/Total asset | Published financial statements |
| Equity ratio (ER) | Shareholder equity/Total assets | Published financial statements | |
| Debt to equity (DTE) | Total liabilities/Shareholders equity | Published financial statements |
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