An analyst gathers the following information about two companies (in ¥ thousands): Company 1 Company 2 Revenue 7,586,000 9,445,000 Cost of goods sold 3,413,700 4,533,600 Research and development expense 1,800,000 1,800,000 Advertising expense 531,020 755,600 Based on the common-size income statements, which of the following statements is most accurate?