I need excel formulas to Calculate Return on Equity (ROE) and Return on Assets (ROA) from the data below. After analyzing the data, what recommendations are there to make?

Assets - Total	Cash and Short-Term Investments	Current Liabilities - Total	Liabilities and Stockholders Equity - Total	Liabilities - Total	Net Income (Loss)	Operating Activities - Net Cash Flow	Receivables - Total	Sales/Turnover (Net)	Interest and Related Expense - Total
1432.2480	119.3610	344.4380	1432.2480	903.6070	132.1280	177.6250	25.6770	2683.6770	17.5570
1576.2080	265.4550	445.6110	1576.2080	1037.9400	163.9030	334.0550	18.0500	2842.2840	16.2670
1497.6640	150.9660	368.8170	1497.6640	971.2210	189.2990	271.3780	35.5730	2912.3510	14.0520
1521.9420	161.0010	375.8280	1521.9420	977.4350	201.8990	320.7670	22.3810	2926.2890	14.2710
4145.8420	284.4470	340.2240	4145.8420	2428.2660	121.4340	254.7760	73.3580	2061.0630	52.1920
4108.7200	370.0850	268.7740	4108.7200	3355.8060	161.1420	212.4800	104.8540	1870.2970	86.0670
3939.3140	255.8520	230.0810	3939.3140	3411.5780	129.6240	181.4080	98.8250	1435.4180	114.8020