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, but in this instance have stuck with the measures developed for the 2004 Rankings.
This is only an excerpt of The Rankings Methodology
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