Research Article
Prediction of Unbalanced Financial Risk Based on GRA-TOPSIS and SMOTE-CNN
Table 1
Evaluation indicator system of enterprise performance.
| Primary index | Secondary index | Variable | Nature of indicator |
| Main financial indicators | Basic earnings per share | X1 | Positive | Revenue from main business | X2 | Positive | Net non-operating income and expenditure | X3 | Positive | Net increase in cash and cash equivalents | X4 | Positive | Return on equity weighting | X5 | Positive |
| Solvency | Current ratio | X6 | Positive | Cash ratio | X7 | Positive | Interest payment multiple | X8 | Positive | Asset-liability ratio | X9 | Negative | Ratio of shareholders’ equity to fixed assets | X10 | Positive | Net fixed assets ratio | X11 | Positive | Equity ratio | X12 | Negative | Proportion of fixed assets | X13 | Positive |
| Growth | Growth rate of main business revenue | X14 | Positive | The growth rate of total assets | X15 | Positive |
| Profitability | Total assets margin | X16 | Positive | Main operating profit margin | X17 | Positive | Cost profit margin | X18 | Positive | Operating profit margin | X19 | Positive | Return on assets | X20 | Positive | Proportion of three expenses | X21 | Negative | Non-main business proportion | X22 | Positive |
| Operating | Accounts receivable turnover rate | X23 | Positive | Inventory turnover rate | X24 | Positive | Total asset turnover rate | X25 | Positive | Ratio of net operating cash flow to sales revenue | X26 | Positive | Return on operating cash flow of assets | X27 | Positive | Cash flow ratio | X28 | Positive |
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