Table 1: Cargo Unit Financial Information

	2019 (Triliun)	2018 (Triliun)
Net income	8.3	5.6
Total assets	90	80
Shareholders’ Equity	50	40

Table 2: Catering Unit Financial Information

	2019 (Triliun)	2018 (Triliun
Net income	5.7	3.6
Total assets	45	30
Shareholders’ Equity	80	70

There are two financial indicators that must be considered by the company leadership to assess the financial performance of Kargo's unit. The first is Return on Assets (ROA) and the second is Return on Equity (ROE).

Questions:
1. a. Explain the difference between ROA and ROE.
    b. Calculate the respective ROA for cargo units and catering units from the two existing data for 2018 and 2019.

     c. Give your opinion after comparing the ROA of the two units.

2. a. Calculate the ROE of cargo units in 2018 and 2019.
    b. What year is the ROE of cargo units best?
3. Describe the driving factors for the performance of the supply chain for environmentally friendly raw materials for packaging that should be considered by G Airlines before deciding on the use of the GIA Box.