For 2022, Pharoah Ltd. reported sales of $2150000, net income of $82500 and year-end total assets of $2.3 million. For the year, Pharoah's average common shareholders' equity was $1.1 million. There are no preferred shares issued. Therefore, for 2022 , Pharoah's return on common shareholders' equity is 3.84%. 7.508. 13.33%. 3.59\%