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

Table 2

Postdescriptive statistical analysis.

Late (2014∼2017)
Financial indicator	Average	Minimum	Max	Variance	Standard deviation	Skewness	Kurtosis
Return on invested capital (ROIC)	0.191	0.106	0.617	0.006	0.079	2.637	9.401
Accounts receivable turnover rate	5.437	1.076	25.643	8.105	2.847	3.305	20.608
Accounts payable turnover rate	14.101	1.839	51.521	88.346	9.399	1.566	2.744
Inventory turnover	7.970	2.554	24.945	17.208	4.148	1.699	3.315
Turnover rate of fixed assets	5.157	0.523	59.745	69.757	8.352	5.102	29.441
Cost of goods sold/net sales	0.566	0.199	0.950	0.025	0.158	−0.052	−0.329
R&D expenses/net sales	0.065	0.000	0.246	0.004	0.061	1.135	0.793
Selling and administrative expenses/net sales	0.180	0.025	0.643	0.013	0.116	1.088	1.382
Depreciation and amortization/net sales	0.038	0.001	0.257	0.001	0.035	3.296	15.681
Business income tax/net sales	0.030.	−0.029	0.117	0.001	0.023	0.806	1.915