COMMON SIZE ANALYSIS~ 2019~ 2018~ 2017~ Sales~ 100.00% 100.0%% 100.0%% Cost of Sales~ 47.0%% 45.2% 43.0%% Gross Profit" 53.0%% 54.8% 57.0% Other expenses~ 16.2%% 18.0%% 20.0% Operating profit 36.8%% 36.8% 37.0% Interest" 4.6%% 2.9%% 1.5% Profit before Tax" 32.2% 33.9% 35.5% Tax expense 9.6%% 10.2%% 10.7%% Net Profit~ 22.6%% 23.7% 24.8%DU PONT ANALYSIS 2019 2018 2017 Return on Equity (ROE)~ 0.6170 0.5444