Can someone help me to perform a five-way analysis of return on equity (ROE) for the exhibit 6.

Below is the exhibit that I got from the case study:

Exhibit 6 that I need help :

Exhibit 3 INCOME STATEMENT (millions of $) Sales Cost of Goods Sold Gross Profit Selling and Administration Depreciation Operating Profit Interest Earnings Before Taxes Taxes Net Income 2000 2001 2002 2003 2004 2005 287.14 299.45 725.45 793.34 814.55 856.00 209.69 210.45 506.91 550.53 595.34 629.43 77.45 89.00 218.54 233.81 219.21 226.57 57.34 60.06 104.14 125.53 136.57 160.23 7.53 13.54 21.54 20.89 21.22 26.54 12.58 15.40 92.86 87.39 61.42 39.80 9.41 12.53 35.51 24.67 17.96 13.01 3.17 2.87 57.35 62.72 43.48 26.79 1.01 0.92 18.35 20.07 13.91 8.57 2.16 1.95 39.00 42.65 29.55 18.22 Exhibit 4 BALANCE SHEET (millions of $) Cash AR Inventory Total Current Assets Land, Plant and Equipment net Other Assets Total Assets 2000 2001 2002 2003 2004 2005 10.76 20.58 25.78 38.55 34.21 29.75 45.01 48.54 84.89 85.39 95.32 99.23 17.12 79.68 82.69 79.3 53.88 75.33 72.89 148.76 193.36 203.24 183.41 204.31 54.32 162 28 184.18 178.01 182.74 211.48 2.47 8.38 8.82 9.49 11.65 129.68 316.43 385.92 390.07 375.84 427.44 5.39 AP 53.77 90.73 112.15 109.98 129.04 189.84 Current Portion of LT Debt 2.88 18.09 18.77 14.32 8.56 6.22 Total Current Liabilities 56.65 108.82 130.92 124.28 137.6 190.00 Long-term Debt 52.82 185.45 193.84 161.98 104.88 79.8 Shareholders' Equity 20.21 22.16 61.16 103.81 133.36 151.58 Total Liabilities and Equities 129.68 316.43 385.92 390.07 375.64 427.44 Exhibit 5 INDUSTRY AVERAGES Current Ratio Cash Ratio Inventory Turnover in Days A/R Turnover in Days AJP Turnover in Days Cash Conversion Cycle Fixed Assets Tumover Total Assets Tumover Debt Ratio Times Interest Earned Gross Profit Margin Operating Profit Margin Net Profit Margin Return on Assets Return on Equity 1.25 0.27 44.12 32.45 60.23 16.35 3.72 2.05 0.54 9.33 32.00% 14.00% 8.50% 17.46% 38.25% 2001 2002 2003 2004 2005 Ind. Av. Liquidity Current Ratio 1.3670 1.6353 11.0421 1.3708 1.4769 0.1969 1.3329 0.2486 0.1889 10.3102 10.1517 10.2193 83.9273 58.4496 52.8358 40.8259 37.4639 54.7005 57.0143 33.5666 39.1711 40.4881 41.4782 42.3437 125.309 73.0424 72.4451 73.2652 92.4566 87.3037 -13.5145 9.7405 15.6326 18.9738 19.5618 8.0488 2.7650 4.1878 4.3808 4.5159 1.3425 2.0658 2.0447 2.1274 4.3428 4.0385 2.1318 1.9424 Cash Ratio Asset Management Inventory Turnover in Days A/R Turnover in Days A/P Turnover in Days Cash Conversion Cycle Fixed Assets Turnover Total Asset Turnover Long-term Debt Paying Ability Debt Ratio Times Interest Earned Profitability Gross Margin Operating Profit Margin Net Profit Margin 0.9300 0.8415 0.7339 0.6450 10.6454 0.7604 |-0.7709 0.6150 1.5424 1.4198 1.0592 10.7731 0.2972 0.3012 0.2647 0.2854 0.2947 0.1102 0.0514 0.2691 0.0754 0.0363 0.1280 0.0538 0.0823 0.0465 0.0213 0.0065 0.0538 0.0343 ANALYSIS OF ROE 5-WAY EBIT/Sales EBT/EBIT NIEBT Total Asset Turnover Debt Ratio ROE 2001 2002 2003 2004 2005 Exhibit 3 INCOME STATEMENT (millions of $) Sales Cost of Goods Sold Gross Profit Selling and Administration Depreciation Operating Profit Interest Earnings Before Taxes Taxes Net Income 2000 2001 2002 2003 2004 2005 287.14 299.45 725.45 793.34 814.55 856.00 209.69 210.45 506.91 550.53 595.34 629.43 77.45 89.00 218.54 233.81 219.21 226.57 57.34 60.06 104.14 125.53 136.57 160.23 7.53 13.54 21.54 20.89 21.22 26.54 12.58 15.40 92.86 87.39 61.42 39.80 9.41 12.53 35.51 24.67 17.96 13.01 3.17 2.87 57.35 62.72 43.48 26.79 1.01 0.92 18.35 20.07 13.91 8.57 2.16 1.95 39.00 42.65 29.55 18.22 Exhibit 4 BALANCE SHEET (millions of $) Cash AR Inventory Total Current Assets Land, Plant and Equipment net Other Assets Total Assets 2000 2001 2002 2003 2004 2005 10.76 20.58 25.78 38.55 34.21 29.75 45.01 48.54 84.89 85.39 95.32 99.23 17.12 79.68 82.69 79.3 53.88 75.33 72.89 148.76 193.36 203.24 183.41 204.31 54.32 162 28 184.18 178.01 182.74 211.48 2.47 8.38 8.82 9.49 11.65 129.68 316.43 385.92 390.07 375.84 427.44 5.39 AP 53.77 90.73 112.15 109.98 129.04 189.84 Current Portion of LT Debt 2.88 18.09 18.77 14.32 8.56 6.22 Total Current Liabilities 56.65 108.82 130.92 124.28 137.6 190.00 Long-term Debt 52.82 185.45 193.84 161.98 104.88 79.8 Shareholders' Equity 20.21 22.16 61.16 103.81 133.36 151.58 Total Liabilities and Equities 129.68 316.43 385.92 390.07 375.64 427.44 Exhibit 5 INDUSTRY AVERAGES Current Ratio Cash Ratio Inventory Turnover in Days A/R Turnover in Days AJP Turnover in Days Cash Conversion Cycle Fixed Assets Tumover Total Assets Tumover Debt Ratio Times Interest Earned Gross Profit Margin Operating Profit Margin Net Profit Margin Return on Assets Return on Equity 1.25 0.27 44.12 32.45 60.23 16.35 3.72 2.05 0.54 9.33 32.00% 14.00% 8.50% 17.46% 38.25% 2001 2002 2003 2004 2005 Ind. Av. Liquidity Current Ratio 1.3670 1.6353 11.0421 1.3708 1.4769 0.1969 1.3329 0.2486 0.1889 10.3102 10.1517 10.2193 83.9273 58.4496 52.8358 40.8259 37.4639 54.7005 57.0143 33.5666 39.1711 40.4881 41.4782 42.3437 125.309 73.0424 72.4451 73.2652 92.4566 87.3037 -13.5145 9.7405 15.6326 18.9738 19.5618 8.0488 2.7650 4.1878 4.3808 4.5159 1.3425 2.0658 2.0447 2.1274 4.3428 4.0385 2.1318 1.9424 Cash Ratio Asset Management Inventory Turnover in Days A/R Turnover in Days A/P Turnover in Days Cash Conversion Cycle Fixed Assets Turnover Total Asset Turnover Long-term Debt Paying Ability Debt Ratio Times Interest Earned Profitability Gross Margin Operating Profit Margin Net Profit Margin 0.9300 0.8415 0.7339 0.6450 10.6454 0.7604 |-0.7709 0.6150 1.5424 1.4198 1.0592 10.7731 0.2972 0.3012 0.2647 0.2854 0.2947 0.1102 0.0514 0.2691 0.0754 0.0363 0.1280 0.0538 0.0823 0.0465 0.0213 0.0065 0.0538 0.0343 ANALYSIS OF ROE 5-WAY EBIT/Sales EBT/EBIT NIEBT Total Asset Turnover Debt Ratio ROE 2001 2002 2003 2004 2005