[Retracted] The Macroreform of the Electronics Manufacturing Industry under the Industry 4.0 Wave Based on Financial Performance Indicators

Table 1

Preliminary narrative statistical analysis.

Early stage (2010∼2013)
Financial indicator	Average	Minimum	Max	Variance	Standard deviation	Skewness	Kurtosis
Return on invested capital (ROIC)	0.206	0.131	0.495	0.004	0.063	1.906	4.716
Accounts receivable turnover rate	5.759	1.457	34.160	16.425	4.053.	3.828	21.452
Accounts payable turnover rate	13.254	3.330	61.558	91.219	9.551	2.308	6.756.
Inventory turnover	8.622	2.246	57.125	40.883	6.394.	4.309	28.191
Turnover rate of fixed assets	5.704	0.769	80.257	81.603	9.033	5.848	41.887
Cost of goods sold/net sales	0.572.	0.242	0.899	0.025	0.158	0.011	−0.681
R&D expenses/net sales	0.050	−0.001	0.231	0.003	0.057	1.192	0.591
Selling and administrative expenses/net sales	0.187	0.017	0.427	0.012	0.108.	0.456.	−1.008
Depreciation and amortization/net sales	0.033	0.003	0.244	0.001	0.030	3.766	22.042
Business income tax/net sales	0.030	−0.049	0.115	0.001	0.024	0.726.	2.105