We keep our methodology as consistent as possible from year to year so that it is possible to create a time series of data, or to just compare one year’s winner to another. Even with this in mind, though, it is important to update the methodologies and improve them over time. We constantly examine our financial ratios in order to better measure companies’ performance. The measures developed for the 2004 Rankings remain unchanged and are likely to remain so, giving us now six years of completely consistent comparison.
This is only an excerpt of The Rankings Methodology
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