Szukana fraza: [Abstract = "The correlation coefficient analysis shows that trends in changes of return on equity and return on sales were strongly related. Trends of changes in return on equity and asset rotation \(the turnover\) were moderately similar. Trends of changes of return on equity and the capital structure were moderately dissimilar. The method differentiation method allowed to determine that, in most years of the period, both in small and medium\-sized enterprises, the strongest factor affecting the change in return on equity was the return on sales. In the consideration of \?, both small and medium\-sized enterprises the key importance has the profitability of sales."]

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