Which company has the least efficient SG&A/Sales ratio? Select: 1

Chester

Andrews

Baldwin

Digby

Selected Financial Statistics

	Andrews	Baldwin	Chester	Digby
ROS	18.9%	6.8%	5.3%	17.6%
Asset Turnover	0.93	0.78	0.81	1.44
ROA	17.5%	5.3%	4.3%	25.2%
Leverage (Assets/Equity)	1.4	2.4	2.2	1.7
ROE	24.2%	12.8%	9.5%	42.1%
Emergency Loan	$0	$0	$0	$0
Sales	$184,956,768	$168,039,883	$197,067,400	$247,887,172
EBIT	$60,574,623	$33,508,852	$32,654,784	$75,022,501
Profits	$34,910,983	$11,452,005	$10,479,645	$43,509,208
Cumulative Profit	$87,391,896	$16,497,930	$16,631,978	$96,500,074
SG&A / Sales	13.4%	9.4%	11.1%	5.8%
Contrib. Margin %	55.0%	42.3%	39.4%	42.6%