Tim Duncan had his highest PER in a season in 2003-04, with a 27.1 rating.

Interpreted as:

highest efficiency rating in a regular season all tim

	NAME	PER	SEASON	TM	GP	MPG	PPG	RPG	APG	SPG	BPG	FGM	FGA	FG%	3PM	3PA	3P%	FTM	FTA	FT%	TS%	OREB	DREB	TPG	MIN	PTS	REB	AST	STL	BLK	TOV	PF	+/-
1	Tim Duncan T. Duncan	27.1	2003-04	SAS	69	36.6	22.3	12.4	3.1	0.9	2.7	8.6	17.1	50.1	0.0	0.2	16.7	5.1	8.5	59.9	53.4	3.3	9.2	2.7	2,527	1,538	859	213	62	185	183	164	+543
2	Tim Duncan T. Duncan	27	2004-05	SAS	66	33.4	20.3	11.1	2.7	0.7	2.6	7.8	15.8	49.6	0.0	0.1	33.3	4.6	6.9	67.0	54.0	3.1	8.0	1.9	2,203	1,342	732	179	45	174	127	144	+692
3	Tim Duncan T. Duncan	27	2001-02	SAS	82	40.6	25.5	12.7	3.7	0.7	2.5	9.3	18.3	50.8	0.0	0.1	10.0	6.8	8.5	79.9	57.6	3.3	9.4	3.2	3,329	2,089	1,042	307	61	203	263	217	+563
4	Tim Duncan T. Duncan	26.9	2002-03	SAS	81	39.3	23.3	12.9	3.9	0.7	2.9	8.8	17.2	51.3	0.1	0.3	27.3	5.6	7.8	71.0	56.4	3.2	9.7	3.1	3,181	1,884	1,043	316	55	237	248	231	+557
5	Tim Duncan T. Duncan	26.1	2006-07	SAS	80	34.1	20.0	10.6	3.4	0.8	2.4	7.7	14.1	54.6	0.0	0.1	11.1	4.5	7.1	63.7	57.9	2.7	7.9	2.8	2,726	1,599	846	273	66	190	224	203	+748
6	Tim Duncan T. Duncan	24.8	1999-00	SAS	74	38.9	23.2	12.4	3.2	0.9	2.2	8.5	17.3	49.0	0.0	0.1	9.1	6.2	8.1	76.1	55.5	3.5	8.9	3.3	2,875	1,716	918	234	66	165	242	210	+475
7	Tim Duncan T. Duncan	24.7	2009-10	SAS	78	31.3	17.9	10.1	3.2	0.6	1.5	7.2	13.9	51.8	0.0	0.1	18.2	3.5	4.8	72.5	56.0	2.8	7.3	1.8	2,438	1,395	788	246	45	117	140	152	+386
8	Tim Duncan T. Duncan	24.4	2008-09	SAS	75	33.7	19.3	10.7	3.5	0.5	1.7	7.4	14.8	50.4	0.0	0.0	0.0	4.5	6.4	69.2	54.9	2.7	8.0	2.2	2,524	1,450	800	264	38	126	165	173	+259
9	Tim Duncan T. Duncan	24.4	2012-13	SAS	69	30.1	17.8	9.9	2.7	0.7	2.7	7.1	14.1	50.2	0.0	0.1	28.6	3.6	4.3	81.7	55.4	1.8	8.1	2.1	2,078	1,227	686	184	50	183	147	117	+459
10	Tim Duncan T. Duncan	24.4	2007-08	SAS	78	34.0	19.3	11.3	2.8	0.7	1.9	7.5	15.1	49.7	0.0	0.1	0.0	4.3	5.9	73.0	54.6	3.0	8.3	2.3	2,651	1,508	881	218	56	152	178	185	+420
11	Tim Duncan T. Duncan	23.8	2000-01	SAS	82	38.7	22.2	12.2	3.0	0.9	2.3	8.6	17.1	49.9	0.1	0.3	25.9	5.0	8.1	61.8	53.6	3.2	9.0	3.0	3,174	1,820	997	245	70	192	242	247	+692
12	Tim Duncan T. Duncan	23.2	1998-99	SAS	50	39.3	21.7	11.4	2.4	0.9	2.5	8.4	16.9	49.5	0.0	0.1	14.3	4.9	7.2	69.0	54.1	3.2	8.2	2.9	1,963	1,084	571	121	45	126	146	147	+371
13	Tim Duncan T. Duncan	23.1	2005-06	SAS	80	34.8	18.6	11.0	3.2	0.9	2.0	7.2	14.8	48.4	0.0	0.1	40.0	4.2	6.7	62.9	52.3	2.9	8.1	2.5	2,784	1,485	881	253	70	162	198	219	+519
14	Tim Duncan T. Duncan	22.7	2014-15	SAS	77	28.9	13.9	9.1	3.0	0.8	2.0	5.4	10.6	51.2	0.0	0.1	28.6	3.0	4.0	74.0	56.0	2.2	6.9	1.7	2,227	1,070	704	230	63	151	131	165	+305
15	Tim Duncan T. Duncan	22.6	1997-98	SAS	82	39.1	21.1	11.9	2.7	0.7	2.5	8.6	15.7	54.9	0.0	0.1	0.0	3.9	5.9	66.2	57.7	3.3	8.6	3.4	3,204	1,731	977	224	55	206	279	254	+429
16	Tim Duncan T. Duncan	22.5	2011-12	SAS	58	28.2	15.4	9.0	2.3	0.7	1.5	6.2	12.6	49.2	0.0	0.1	0.0	3.0	4.3	69.5	53.1	1.9	7.1	1.7	1,634	895	520	132	38	88	97	98	+310
17	Tim Duncan T. Duncan	21.9	2010-11	SAS	76	28.4	13.4	8.9	2.7	0.7	1.9	5.5	11.0	50.0	0.0	0.1	0.0	2.4	3.4	71.6	53.7	2.2	6.7	1.6	2,156	1,022	678	203	50	146	122	119	+458
18	Tim Duncan T. Duncan	21.3	2013-14	SAS	74	29.2	15.1	9.7	3.0	0.6	1.9	6.0	12.2	49.0	0.0	0.1	0.0	3.1	4.3	73.1	53.5	2.1	7.6	2.1	2,158	1,119	721	220	43	139	159	134	+298
19	Tim Hardaway T. Hardaway	20.9	1990-91	GSW	82	39.2	22.9	4.0	9.7	2.6	0.1	9.0	18.9	47.6	1.2	3.1	38.5	3.7	4.6	80.3	54.7	1.1	3.0	3.3	3,215	1,881	332	793	214	12	270	228
20	Tim Hardaway T. Hardaway	20.8	1996-97	MIA	81	38.7	20.3	3.4	8.6	1.9	0.1	7.1	17.1	41.5	2.5	7.3	34.4	3.6	4.5	79.9	53.2	0.6	2.8	2.8	3,136	1,644	277	695	151	9	230	165	+535
21	Tim Hardaway T. Hardaway	20.6	1997-98	MIA	81	37.4	18.9	3.7	8.3	1.7	0.2	6.9	16.0	43.1	1.9	5.5	35.1	3.2	4.1	78.1	53.0	0.6	3.1	2.8	3,031	1,528	299	672	136	16	224	200	+454
22	Tim Hardaway T. Hardaway	19.7	1992-93	GSW	66	39.5	21.5	4.0	10.6	1.8	0.2	7.9	17.7	44.7	1.5	4.7	33.0	4.1	5.6	74.4	53.4	0.9	3.1	3.3	2,609	1,419	263	699	116	12	220	152
23	Tim Hardaway T. Hardaway	19.1	1991-92	GSW	81	41.1	23.4	3.8	10.0	2.0	0.2	9.1	19.7	46.1	1.6	4.6	33.8	3.7	4.8	76.6	53.7	1.0	2.8	3.3	3,332	1,893	310	807	164	13	267	208
24	Tim Hardaway T. Hardaway	18.8	1998-99	MIA	48	36.9	17.4	3.2	7.3	1.2	0.1	6.3	15.7	40.0	2.3	6.5	36.0	2.5	3.1	81.2	51.1	0.3	2.9	2.7	1,772	835	152	352	57	6	131	102	+235
25	Tim Hardaway T. Hardaway	18.7	1995-96	TOT	80	31.7	15.2	2.9	8.0	1.7	0.2	5.2	12.4	42.2	1.7	4.7	36.4	3.0	3.8	79.0	54.0	0.4	2.4	2.9	2,534	1,217	229	640	132	17	235	201