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

Table 3

Descriptive statistical analysis and comparison.

The rate of change in the later period relative to the previous period
Financial indicator	Average	Minimum	Max	Variance	Standard deviation	Skewness	Kurtosis
Return on invested capital (ROIC)	−7%	−19%	25%	57%	25%	38%	99%
Accounts receivable turnover rate	−6%	−26%	−25%	−51%	−30%	−14%	−4%
Accounts payable turnover rate	6%	−45%	−16%	−3%	−2%	−32%	−59%
Inventory turnover	−8%	14%	−56%	−58%	−35%	−61%	−88%
Turnover rate of fixed assets	−10%	−32%	−26%	−15%	−8%	−13%	−30%
Cost of goods sold/net sales	1%	−18%	6%	1%	0%	−557%	−52%
R&D expenses/net sales	31%	−100%	7%	15%	7%	−5%	34%
Selling and administrative expenses/net sales	−4%	47%	50%	14%	7%	139%	−237%
Depreciation and amortization/net sales	18%	−63%	5%	42%	19%	−12%	−29%
Business income tax/net sales	0%	−40%	2%	−3%	−2%	11%	−9%