[Retracted] The Comparison of Financing Efficiency of Small and Medium Enterprises in Economically Underdeveloped Regions in China: A Perspective Study

Table 1

Evaluation indicators of financing efficiency.

	Indicator name	Defined formula
Input indicator	Interest cost	= Interest expense − interest income from bank deposits
	Gearing ratio	= total liabilities/total assets
	Net debt ratio	= (Interest-bearing liabilities − money funds)/consolidated equity ∗ 100%
Output indicators	Current asset turnover ratio (times)	= net income from main business/total current assets
	Cost margin	= total profit/total cost ∗ 100%
	Income from the main business	= cost of main business + gross profit