Results of paired t-test on table 2 for all items of profitability and return on investment ratios show that there is no significance different of these ratios of historical cost accounting and general price level adjusted accounting. One item of Investment intensiveness (current assets to sales) and equity ratios (current liabilities to net worth) are also have the same results. The significance levels are more than 5%. It means that for these financial ratios, general price level adjusted accounting have no more relevant information than historical cost accounting.