10 years after the dot-com bubble, the Internet branch is booming again. Companies such as DangDang and Youku performed their IPO in 2010. In 2012 Facebook announced their IPO, the largest of a high tech company in history. Therefore, the branch is once again in the focus of investors. Among several other factors, performance metrics are used to evaluate the profitability of a company in order to be able to make adequate investment decisions. The balance sheet structure and therefore also performance metrics of an Internet company differ from a traditional business. Most of them show high...