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

0.214

0.630

7.270

0.059

0.203

0.178

2013

0.224

0.602

8.057

0.064

0.206

0.194

2014

0.148

0.622

9.900

0.070

0.161

0.125

2015

0.112

0.615

17.725

0.068

0.266

0.110

2016

0.125

0.596

18.910

0.070

0.260

0.122

2017

0.210

0.540

17.460

0.068

0.249

0.199