<p>Shabaninejad, H., Mirsalehian, M. H., &amp; Mehralian, G. (2014). Development of an integrated performance measurement (PM) model for pharmaceutical industry.&nbsp;<em>Iranian Journal of Pharmaceutical Research: IJPR</em>,&nbsp;<em>13</em>(Suppl), 207.</p>

<p>See Table 4.</p>

<p>Available at:&nbsp;<a href="https://www.ncbi.nlm.nih.gov/pmc/articles/PMC3977072/">https://www.ncbi.nlm.nih.gov/pmc/articles/PMC3977072/</a></p>

<p>&nbsp;</p>

<p>Process to calculate it considering the information provided in financial statements. For instance, in the&nbsp;Burnet Institute 2018 Financial Report,&nbsp;divide "total liabilities" (p. 10) by "results from operating activity" (p. 9) times 100.</p>

<p>The&nbsp;Burnet Institute 2018 Financial Report is available at:&nbsp;<a href="https://www.burnet.edu.au/system/annual_report/file/25/Financial_Report_2018_-_digital.pdf">https://www.burnet.edu.au/system/annual_report/file/25/Financial_Report_2018_-_digital.pdf</a></p>
