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max(all aggr(Sum({$<Year={$(=Max(Year))}>} Sales/$(vCurrency)) / Sum({$<Year={$(=Max(Year))}>} Budget_$(vCurrency)), Customer))
Of the maximum year in your current selection, calculated the Sales divided by the Budget and do this for every Customer. Take the maximum value of that list.
Of the maximum year in your current selection, calculated the Sales divided by the Budget and do this for every Customer. Take the maximum value of that list.