Which company has the most efficient SG&A / Sales ratio?

Select: 1

	Chester
	Baldwin
	Digby
	Andrews

Andrews	Baldwin	Chester	Digby
ROS	-31.2%	7.7%	19.1%	7.7%
Asset Turnover	0.52	0.88	1.49	0.79
ROA	-16.3%	6.8%	28.4%	6.1%
Leverage (Assets/Equity)	-7.3	2.2	1.7	2.4
ROE	-119.1%	14.7%	47.0%	14.4%
Emergency Loan	$121,073,473	$0	$0	$0
Sales	$63,535,062	$230,077,203	$302,887,364	$178,353,243
EBIT	($5,706,315)	$44,857,896	$98,547,242	$37,673,904
Profits	($19,854,669)	$17,777,592	$57,844,708	$13,692,338
Cumulative Profit	($32,070,832)	$28,862,742	$121,458,373	$20,172,120
SG&A / Sales	34.3%	9.5%	4.8%	8.8%
Contrib. Margin %	35.7%	39.2%	43.0%	42.4%