Operational Costs Compared: SG&A Analysis of SAP SE and ASE Technology Holding Co., Ltd.

A Comparative Analysis of SG&A Expenses: SAP SE vs. ASE Technology Holding Co., Ltd.

In the ever-evolving landscape of global business, operational efficiency is paramount. This analysis delves into the Selling, General, and Administrative (SG&A) expenses of two industry giants: SAP SE and ASE Technology Holding Co., Ltd., from 2014 to 2023. Over this period, ASE Technology consistently outpaced SAP SE in SG&A spending, with a peak in 2022 where ASE's expenses were nearly three times higher than SAP's. Notably, ASE's SG&A expenses surged by approximately 122% from 2014 to 2022, reflecting its aggressive expansion and operational strategies. In contrast, SAP SE exhibited a more moderate increase of around 112% over the same period. This disparity highlights differing strategic priorities, with ASE focusing on rapid growth and SAP maintaining steady operational efficiency. Understanding these trends offers valuable insights into the financial strategies of these tech titans.