If sales were not a factor, select the best answer that analyzes the Saudi Electricity Company $($SEC$)$ in $2020.$

$\backslash$table$[[$Year $2020,$Net Proft Margin$\%,$TATO,ROA $\%,$EM$,$ROE$],[$SEC$,,,,,],[$Industry Avg,$4\mathrm{.}8,2\mathrm{.}34,11\mathrm{.}23,2\mathrm{.}00,22\mathrm{.}46],[$A$.,4\mathrm{.}9,2\mathrm{.}33,11\mathrm{.}42,1\mathrm{.}33,15\mathrm{.}18]]$

A$.$ The company has an issue in its efficiency where it is underutilizing its assets.

B$.$ The company is better than the benchmark in all aspects

C$.$ Analyzing the profitability measures and its components, SEC is performing much better than an average firm in industry.

D$.$ The firm is over utilizing debt and could be subject to more fiancial risk

E$.$ There is an issue in the firm's average collection period