DSRI — Days Sales in Receivable Index>1 = piutang naik lebih cepat dari penjualan GMI — Gross Margin Index>1 = margin turun AQI — Asset Quality Index>1 = aset non-operasional naik SGI — Sales Growth Index>1 = penjualan tumbuh DEPI — Depreciation Index>1 = depresiasi melambat SGAI — SG&A Index>1 = biaya operasional relatif turun LVGI — Leverage Index>1 = utang naik TATA — Total Accruals to Total Assets% aset yang "akrual"