Given the following financial data for two companies:

Item	Company A	Company B
Revenue	$1,000,000	$800,000
Cost of goods sold	$600,000	$400,000
Operating expenses	$200,000	$250,000
Interest expense	$50,000	$40,000
Net income	$120,000	$90,000
Total assets	$1,500,000	$1,200,000
Total liabilities	$800,000	$600,000
Equity	$700,000	$600,000

Requirements:

(a) Calculate the gross profit margin for each company. (b) Determine the operating profit margin for each company. (c) Compute the return on assets (ROA) for each company. (d) Analyze the financial health of each company based on the ratios.