Take some important financial indicators of the “Lantian Fraud Case” as an example. Compared with the average value of the same industry, the company’s current assets percentage in 2000 was 2/3 smaller, while the inventory-to-asset ratio was about 3 times higher, and fixed assets accounted for a higher percentage of assets. More than 1 times, the percentage of products in the inventory is about 1 times higher.