The annual data from 2019 to 2023 for 152 ST (Special Treatment) and 152 non-ST companies listed on China's A-share market.

This dataset contains annual financial data from 2019 to 2023 for 152 ST-designated companies listed on the Chinese A-share market, along with 152 matched non-ST companies selected based on industry and size similarity. The dataset includes 32 key financial indicators such as current ratio, debt-to-asset ratio, ROA, ROE, inventory turnover, cash flow metrics, ownership structure, and audit opinion. The data were sourced from the GTA (Guotaian) CSMAR database and processed with a missing value tolerance threshold of 20%. This dataset is designed for use in corporate financial distress prediction and risk assessment research. It provides a valuable benchmark for machine learning and time-series analysis in the context of enterprise crisis early warning systems.The dataset is suitable for binary classification tasks such as ST vs. non-ST company prediction, and supports both cross-sectional and sequential modeling.