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| Classification | Alert category | Indicator name | Early warning area |
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| Quantitative index | Operational risk early warning indicators | Profit margin of main business | Profit margin of main business income ≤5% |
| Proportion of operating profit | Proportion of operating profit ≤50% |
| Growth rate of main business income and | Main business income growth rate ≤30% |
| Comparative analysis of growth rate of accounts receivable | Growth rate of main business income ≤0 |
| Turnover rate of accounts receivable | Growth rate of accounts receivable-growth rate of main business income ≥20% |
| Return on net assets | Accounts receivable turnover rate ≤50% of the industry level |
| Analysis of cash flow structure | Return on net assets ≤0 |
| Early warning index of capital risk | Asset liability ratio | Asset liability ratio ≥85% |
| Current ratio | Current ratio ≤125% |
| Quick ratio | Quick ratio ≤25% |
| Inventory turnover | Inventory turnover times ≤50% of the industry level |
| Profit cash ratio | Profit cash ratio ≤1 |
| Mandatory cash payment ratio | Mandatory cash payment ratio ≤1 |
| Debt risk early warning index | Current ratio | Current ratio ≤1.3 |
| Quick ratio | Quick ratio ≤L |
| Asset liability ratio | Asset liability ratio ≥70% |
| Interest earned multiple | Interest earned times Q < 3.00 |
| Early warning indicators of related party occupancy risk | Occupancy rate of asset related parties | Occupancy rate of related parties ≥5% (excluding current assets) |
| Occupancy rate of asset related parties ≥40% (receivables are divisor) |
| Income (cost) ratio of related businesses | Related business income (cost) |
| Ratio ≥70% |
| Early warning indicators of fundraising investment projects | Input output ratio | Input output ratio ≤ bank deposit interest rate level in the same period |
| Completion rate of project investment schedule | Completion rate of project investment schedule ≤50% |
| Early warning indicators of foreign investment risk | Long-term equity investment ratio | Long-term equity investment ratio ≥50% |
| Return on investment | Return on investment ≤ return on net assets |
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| Qualitative index | | Major commitments | Failure to fulfill commitments |
| Equity change | Changes in major shareholders and controlling shareholders |
| Management changes | Suspected of corruption, fraud, smuggling, and other economic crimes; frequent changes |
| Change of accounting firm | The reasons for the change are not disclosed in detail |
| Mortgage guarantee matters | Guarantee for shareholders, no counterguarantee and other preventive measures |
| Policy | Reform policies in finance and tax system |
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