The following selected data were taken from the financial statements of The Sigemund Group Inc. for December 31, 2013, 2014, and 2015:

The 2015 net income was $242,000, and the 2014 net income was $308,000. No dividends on common shares were declared between 2013 and 2015.
a. Determine the return on assets, the return on common shareholders' equity, and the earnings per share for the years 2014 and 2015. Round to one decimal place.
b. What conclusions can be drawn from these data regarding the company's profitability?