In 2017, enterprises that outperformed in liquidity, profitability and solvency (outperformers; “a”), constituted 8.3% of the sample, slightly higher than that in 2016 (7.9%). Enterprises with good but less satisfactory performance (good performers; “b”) constituted 35.3% of the sample. Enterprises that lagged significantly in performance (medium performers; “c”) accounted for 40.1% – that is, the largest percentage – of the sample. Finally, enterprises with serious problems (underperformers; “d”) accounted for 16.3% of the sample. In comparison to 2016, the percentage of underperformers versus medium performers increased by about 1%.
