In addition to concerns regarding the free cash flow for the company, senior management is also concerned about the ROE for $2023.$ In particular, they are not sure recent revenue growth by the firm has been value enhancing. Using the data provided, evaluate the ROE and each of its major components to determine if management's concerns are justified. You should identify specific areas of concern and, if needed, make suggestions for improving ROE. As part of your suggestion, explain how these improvements can be measured using specific metrics.