“An analysis of R&D Expenditure and Innovations (Product & Process) by SMEs and its impact on performance” (2022) International Journal of Engineering Research and Advanced Technology (ijerat) (E-ISSN 2454-6135) DOI: 10.31695/IJERAT, 8(11), pp. 9–16. doi:10.31695/IJERAT.2022.8.11.2.