How do the requirements of AASB138 Intangible Assets impact the financial measures of firms A and B calculated in the table?

Table 2 Financial Measures FV3 FY2 Return on Sales (ROS) Gross Profit Margin BIT Margin Return on Equity (ROE) Returns on Assets (ROA) FY3 FY2 Profitability 1.66% 1.60% 12.68% 14.68% 4.49% 4.44% 9.71% 7.29% 2.89% 2.50% Capital management 1.40:1 1.57:1 0.70:1 0.66:1 Growth 35.97% 28.50% 17.45% 28.50% 1.62% 20.66% 2.84% 6.38% 3.63% 1.29% 17.66% 2.27% 4.47% 2.55% Current ratio Debt ratio 1.49:1 0.43:1 1.67:1 0.43:1 Sales growth Gross profit growth 18.00% 38.05% 15.00% 38.53% Table 2 Financial Measures FV3 FY2 Return on Sales (ROS) Gross Profit Margin BIT Margin Return on Equity (ROE) Returns on Assets (ROA) FY3 FY2 Profitability 1.66% 1.60% 12.68% 14.68% 4.49% 4.44% 9.71% 7.29% 2.89% 2.50% Capital management 1.40:1 1.57:1 0.70:1 0.66:1 Growth 35.97% 28.50% 17.45% 28.50% 1.62% 20.66% 2.84% 6.38% 3.63% 1.29% 17.66% 2.27% 4.47% 2.55% Current ratio Debt ratio 1.49:1 0.43:1 1.67:1 0.43:1 Sales growth Gross profit growth 18.00% 38.05% 15.00% 38.53%