Financial ratios: Profitability.The financial statements for Tyler Toys, Inc. are shown in the table below. Calculate the profit margin, return on assets, and return on equity for 2013 and 2014 for Tyler Toys. Should any of these ratios or the change in a ratio warrant concern for the managers of Tyler Toys or the shareholders?

Tyler Toys, Inc. Income Statement for Years Ending December 31, 2013 and 2014 2014 2013 $14,146,968.00 $13,566,202.00 Revenue -$8,448,277.00 $8,131,640.00 Cost of goods sold -$997,672.00 -$980,942.00 Selling, general, and administrative expenses -$1,497,922.00 -$1,472,291.00 Depreciation EBIT $3,203,097.00 $2,981,329.00 Interest expense -$375,733.00 -$354,451.00 -$1,074,398.00 -$998,214.00 Taxes $1,752,966.00 $1,628,664.00 Net income Tyler Toys, Inc. Balance Sheet as of December 31, 2013 and 2014 ASSETS 2014 2013 LIABILITIES 2014 2013 Current assets Current liabilities $186,443.00 Accounts payable $190,991.00 $1,545,005.00 $1,456,838.00 Cash $120,544.00 Short-term debt $181,588.00 $311,123.00 $332,549.00 Investments $631,169.00 Total current liabilities $667,610.00 $1,856,128.00 $1,789,387.00 Accounts receivable $564,976.00 Long-term liabilities $587,862.00 Inventory $1,503,132.00 Debt $1,628,051.00 $7,285,483.00 $6,603,888.00 Total current assets $1,462,752.00 $1,346,922.00 Long-term assets Other liabilities $3,054,849.00 $2,827,154.00 Total liabilities $10,604,363.00 $9,740,197.00 Investments $8,497,054.00 $8,480,125.00 OWNERS' EQUITY Plant, property, and equipment $347,895.00 Common stock $348,109.00 $1,458,348.00 $1,453,711.00 Goodwill $957,227.00 Retained earnings $1,157,588.00 $2,622,940.00 $2,921,625.00 Intangible assets Total owners' equity $4,081,288.00 $4,375,336.00 TOTAL LIABILITIES TOTAL ASSETS $14,685,651.00 $14,115,533.00 AND OWNERS' EQUITY $14,685,651.00 $14,115,533.00