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

Year $2020$

Net Proft Margin$\%$

TATO

ROA$\%$

EM

ROE

SEC

$4\mathrm{.}9$

$2\mathrm{.}34$

$4\mathrm{.}8$

$1\mathrm{.}5$

$11\mathrm{.}47$

$1\mathrm{.}86$

$21\mathrm{.}33$

Industry Avg

$7\mathrm{.}20$

$1\mathrm{.}85$

$13\mathrm{.}32$

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

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

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

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

E$.$ The firm should borrow much more to finance its ongoing operation and growth