Table V

Average ratio values of company clusters in Hajdú-Bihar county. (A color version of this table is available online)

Clusters12345Significance levels of pairwise comparisons (%)
Number of companies3539384830
Proportion of companies in clusters18.4%20.5%20.0%25.3%15.8%
RatiosFive-year averages of ratios

ROS (%)

1.08

0.56

-3.12

-0.69

4.23

15.32

ROA (%)

2.19

1.65

-7.42

-1.59

11.47

7.08

ROE (%)

6.56

9.02

2.12

0.58

31.75

1.69

Fixed assets share (%)

64.79

39.09

2.50

17.87

7.35

0.00

Inventory share (%)

20.66

35.20

66.00

48.25

48.89

0.00

Equity proportion (%)

33.29

12.39

-28.05

15.25

32.16

86.24

Indebtedness ratio (%)

59.73

78.51

113.40

79.77

66.90

62.82

Proportion of short-term liabilities (%)

80.74

88.55

81.34

86.76

89.70

21.77

Current ratio

2.46

1.88

4.41

2.77

5.09

8.00

Quick ratio

0.41

0.41

0.32

0.41

0.47

43.89

Material expenses/Net sales (%)

77.84

80.46

86.03

84.86

76.81

72.45

Operating profit/Net sales (%)

1.74

1.01

-2.90

-0.52

6.10

10.37

Inventory turnover ratio (turnover/year)

13.91

20.73

8.57

12.79

24.86

54.53

Source:own editing based on own calculations

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