|SG&A/SALES = average of SG&A/net sales from -1 to -5.|
R&D/SALES = average of R&D Exp/net sales from -1 to -5.
SALES/COGS = average of net sales/cost of goods sold from -1 to -5.
SALES/CAPEX = average of net sales/Capital expenditure from -1 to -5.
SALES/P&E = average of net sales/net book value of plant and equipment from -1 to -5.
EMPL/ASSETS = number of employees/average of total asset from -1 to -5.