The result showed positive correlation between net profit ratio and net assets gain, meanwhile, it took negative correlation to asset-liability ratio.

回归分析表明，中小板企业的净利润增长率与净资产收益率显著正相关，与资产负债率显者负相关。

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Negative Goodwill A gain occurring when the price paid for an acquisition is less than the fair value of its net assets.

由于收购价格低于收购资产的公平价值而获得的收益。

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By comparing net assets per share on December 31, 2008 to net assets per share on June 30, 2011, we can gain an idea of company growth that has occurred through equity dealings and income generation.

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