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I am writing the consulting report of Philips company, and calculate the 2017 ROE of Philips group is 15%, 2018 9.0%, 2019 9.3%. When ROE

I am writing the consulting report of Philips company, and calculate the 2017 ROE of Philips group is 15%, 2018 9.0%, 2019 9.3%. When ROE rate under 15% means the management of the company have trouble right? Could you help me analysis the problem of Philips company according to ROE ratio 2017-2019, thank you!

The report link is https://www.results.philips.com/publications/ar19

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