based on caculation of the profitbity of invest captial assests of each of the two companies in 2019 and 2018, explain and anaylse the main reasons for the change in the profitability for each company over the two years

Return on assets (ROA) = Operating profit or EBIT / Total assets x100 (in percentage) ZEN 2018 Operating profit or EBIT - 14,130,000.00 Total assets - 96,418,000.00 ROA = 14,130,000 / 96,418,000 = 14.7% 2019 Operating profit or EBIT - 12,533,000.00 Total assets - 179,395,000.00 ROA = 12,533,000 / 179,395,000 = 7% CEN 2018 I Operating profit or EBIT -217,371,365.00 Total assets - 4,871,136,384.00 ROA = 217,371,365 / 4,871,136,384 - 4.5% 2019 Operating profit or EBIT - 288,663.735.00 Total assets. 4.735.232.269.00 ROA - 288,663,735 / 4,735,232,269 = 6.1%