A. what is the Return on Total Assets for the year 2021 and 2020?

B. What does these Return on Total Assets show with regards to this company?

CARIBBEAN CREAM LIMITED Statement of Profit or Loss and Other Comprehensive Income Year ended February 28, 2021 Gross operating revenue Cost of operating revenue Notes 2021 2020 13 1.870,188,069 1,706,358.991 14 (a) (1,245,049,430) (1,180,747,229) 625,138,639 Gross profit Other income 545,611.762 1,994.192 547,605.954 625.138,639 Administrative, selling and distribution expenses: Administrative Selling and distribution 14 (6) 14 (c) (427,856,374) (395,323,017) (60.656,587) (68.301,238) (488.512,961) (463,624,255) 7 0 Impairment recovered/(loss) on trade receivables Operating profit before finance costs and taxation 1.804,151 138,429,829 (2.673,129) 81,308,570 Finance income - interest 1,333,200 1,133,753 Finance costs 15 (21.262,694) (20,270,787) Profit before taxation 118,500,335 62,171,556 Taxation 16 (17.819,728) 7.602,157) Profit, being total comprehensive income for the year 100.680,607 54,569.399 Earnings per stock unit 17 0.27 0.14 CARIBBEAN CREAM LIMITED Statement of Financial Position February 28, 2021 Notes 2021 2020 4 NON-CURRENT ASSETS Property, plant and equipment Right-of-use assets Total non-current assets 5(8) 825,483,694 93,044,425 918,528,119 773, 143,905 95,435,877 868,579,782 6 7 217,283,548 93,514,369 CURRENT ASSETS Cash and cash equivalents Trade and other receivables Tax recoverable Inventories Total current assets 129.196,815 58,211,081 779,621 117.774,685 305.982,202 8 162,352,192 473,150,109 9 185,346,512 5(b) 10 CURRENT LIABILITIES Trade and other payables Taxation payable Current portion of lease liabilities Current portion of long-term loans Total current liabilities Net current assets Total assets less current liabilities NON-CURRENT LIABILITIES Long-term loans Lease liabilities Deferred tax liability Total non-current liabilities 214,491,488 10,734,482 17,456,688 6,977,778 249,660,432 223,489,677 1.142,017,796 19.539,121 27,441,951 232,327,584 73,634,618 942,214,400 10 5(b) 11 206,927,474 86,580,789 14,576,941 308,085,204 104,972,207 79,622,207 13,389,525 197.983,939 12 EQUITY Share capital Accumulated profits Total equity Total non-current liabilities and equity 111,411,290 722,521,302 833,932,592 1.142,017,796 111.411,290 832,819,171 744,230,481 942,214,400