Citigroup Inc. provides the following financial information for the year ending December 31, 2023:

• Net Sales: $4,000,000
• Cost of Goods Sold: $2,500,000
• Operating Expenses: $1,000,000
• Net Income: $300,000
• Total Assets: $6,000,000
• Total Liabilities: $3,000,000
• Shareholders' Equity: $3,000,000

Required:

1. Calculate the following financial ratios:
   • Gross Profit Margin
   • Operating Profit Margin
   • Net Profit Margin
   • Return on Assets (ROA)
   • Return on Equity (ROE)

1. Analyze the financial health of Citigroup Inc. based on these ratios.
2. Discuss the limitations of financial ratios in assessing the overall performance of a company.