Single quarter income tax expense/single quarter operating income

An indicator that measures the tax burden of an enterprise in a single quarter. The higher the ratio, the lower the profit quality of the current period or the less affected by tax incentives.

Single quarter operating expenses/single quarter operating income

An indicator that measures a company's ability to control operating expenses in a single quarter. The higher the ratio, the weaker the ability to control expenses and the more serious the profit erosion.

Year-on-year increase in accounts receivable turnover

Measures the year-on-year change in the company's accounts receivable turnover efficiency. The calculation formula is (accounts receivable turnover rate this quarter - accounts receivable turnover rate in the same period last year). A positive value indicates an improvement in accounts receivable turnover efficiency and a stronger ability to collect sales proceeds, which may indicate good operating conditions.

Year-on-year increase in single-quarter income tax expense/single-quarter operating income

Measures the year-on-year change in the corporate tax burden, calculated as (income tax expense for this quarter/operating income for this quarter - income tax expense for the same period last year/operating income for the same period last year). A negative value may mean that the company has reduced its tax burden through reasonable tax planning, or that the quality of its profits has improved; a positive value may indicate a decline in the quality of its profits.