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Fig 1.

Theoretical model of profit health assessment.

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Table 1.

Variable definitions and data sources.

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Fig 2.

Scatter line graph of the number of similar and divergent signals for each pair of financial indicators and Mean values for each pair of indicators annually.

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Fig 3.

Correlation matrix heatmap.

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Table 2.

Gradient boosting machine algorithm main parameters and results.

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Table 3.

Empirical results and robustness tests of four random forest sub-models.

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Fig 4.

Partial dependence plot of sub-model (I).

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Fig 5.

Partial dependence plot of sub-model (II).

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Fig 6.

Partial dependence plot of sub-model (III).

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Fig 7.

Partial dependence plot of sub-model (IV).

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Table 4.

Profit health conditions of privately listed companies on China’s ChiNext Board of A-shares.

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Table 5.

Financial health conditions of privately owned listed companies on ChiNext.

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Table 6.

Financial health conditions of ST or *ST privately owned listed companies on ChiNext.

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Table 7.

Financial health determination of ST and *ST privately owned listed companies in China’s A-share market.

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