| return on common stockholders’ equity rate | operating cost rate | account payable turnover rate | research and development expenditure rate | income tax rate | return on total assets rate |
| X1 | X2 | X3 | X4 | X5 | Y |
2012 | 0.428 | 0.561 | 4.907 | 0.022 | 0.252 | 0.381 |
2013 | 0.306 | 0.624 | 4.941 | 0.026 | 0.262 | 0.262 |
2014 | 0.336 | 0.614 | 4.285 | 0.033 | 0.261 | 0.244 |