Another simple one.

Any favourite who has not won at the track and distance:

There were 2770 selections for the System
There were 989 Winners for the System for a strike rate of 35.7%
There were $2870.85 returned for WIN (after 5% commission) which means a Profit or loss of $100.85 or a percentage profit/loss of 3.64%

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The Rules used were : distWinner = 'N' and courseWinner = 'N' and priceRank < 90 and priceRank = 1 and priceLayRank < 90 and priceLayRank = 1