This research focuses on predicting future financial performance which is now median. This study encompasses three groups. The first group is comprised of companies whose financial performances improve. The second group is comprised of companies whose financial performances maintain a median level. The third group is comprised of companies whose financial performances deteriorate. The financial ratios of the three groups are compared before the event. The results can assist in an understanding of whether or not the critical ratios can predict the symptom before the event. The results can be used construct a predicted model for each of the three groups.