Evaluate the following financial performance and calculate:

1. Gross Profit Margin
2. Operating Profit Margin
3. Net Profit Margin
4. Return on Equity (ROE)
5. Return on Assets (ROA)

Table: JKL Ltd. Financial Data (in $ thousands)

Account	Amount
Revenue	500,000
Cost of Goods Sold	300,000
Operating Expenses	100,000
Interest Expense	20,000
Tax Expense	10,000
Net Income	70,000
Total Assets	800,000
Shareholders' Equity	400,000