Is this accurate? Please explain if it is not, how I may arrive at the answer.

Consolidated Balance Sheet Merck & Co., Inc. and Subsidiaries December 31 ($ in millions except per share amounts) 2015 2014 Assets Current Assets Cash and cash equivalents $ 8.524 $ 7,441 Short-term investments 4.903 8,278 Accounts receivable (net of allowance for doubtful accounts of $165 in 2015 and $153 in 2014) (excludes accounts receivable of $10 in 2015 and $80 in 2014 classified in Other assets - see Note 5) 6,484 6,626 Inventories (excludes inventories of $1,569 in 2015 and $1,664 in 2014 classified in Other assets - see Note 6) 4,700 5,571 Other current assets 5.153 4,689 Total current assets 29,764 32.605 Investments 13.039 13,515 Property, Plant and Equipment (at cost) Land 490 541 Buildings 12,154 13,101 Machinery, equipment and office furnishings 14,261 16,050 Construction in progress 1.525 1,448 28.430 31,140 Less: accumulated depreciation 15.923 18,004 12.507 13,136 Goodwill 17,723 12,992 Other Intangibles, Net 22.602 20.386 Other Assets 6.144 5,533 $ 101.779 $ 98.167 Liabilities and Equity Current Liabilities Loans payable and current portion of long-term debt $ 2,585 $ 2,704 Trade accounts payable 2.533 2,625 Accrued and other current liabilities 11,216 10,523 Income taxes payable 1,560 1,237 Dividends payable 1.309 1.308 Total current liabilities 19.203 18,397 Long-Term Debt 23,929 18,699 Deferred Income Taxes 6.535 4.467 Other Noncurrent Liabilities 7.345 Merck & Co., Inc. Stockholders' Equity 7,813 Common stock, $0.50 par value zed - 6.500.000.000 shItem 8. Financial Statements and Supplementary Data. (a) Financial Statements The consolidated balance sheet of Merck & Co., Inc. and subsidiaries as of December 31, 2015 and 2014, and the related consolidated statements of income, of comprehensive income, of equity and of cash flows for each of the three years in the period ended December 31, 2015, the notes to consolidated financial statements, and the report dated February 26, 2016 of PricewaterhouseCoopers LLP, independent registered public accounting firm, are as follows: Consolidated Statement of Income Merck & Co., Inc. and Subsidiaries Years Ended December 31 ( in millions except per share amounts) 2015 2014 2013 Sales $ 39,498 $ 42,237 $ 44.033 Costs, Expenses and Other Materials and production 14,934 16,768 16.954 Marketing and administrative 10,313 11,606 11,911 Research and development 6,704 7,180 7,503 Restructuring costs 1,013 1,709 Other (income) expense, net 1.527 (11,613) 411 34,097 24,954 38.488 Income Before Taxes 5,401 17,283 5,545 Taxes on Income 5,349 1,028 Net Income 4,459 11,934 4,517 Less: Net Income Attributable to Noncontrolling Interests 17 14 113 Net Income Attributable to Merck & Co., Inc. $ 4,442 $ 11,920 $ 4,404 Basic Earnings per Common Share Attributable to Merck & Co., Inc. Common Shareholders 1.58 $ 4.12 $ 1.49 Earnings per Common Share Assuming Dilution Attributable to Merck & Co., Inc. Common Shareholders $ 1.56 $ 4.07 $ 1.47 Consolidated Statement of Comprehensive Income Merck & Co., Inc. and Subsidiaries Years Ended December 31 ( in millions) 2015 2014 2013 Net Income Attributable to Merck & Co., Inc. $ 4,442 $ 11,920 $ 4.404 Other Comprehensive Income (Loss) Net of Taxes: Net unrealized (loss) gain on derivatives, net of reclassifications (126) 398 220 Net unrealized (loss) gain on investments, net of reclassifications (70) $7 [19) Benefit plan net gain (loss) and prior service credit (cost), net of amortization 579 (2,077) 2,758 Cumulative translation adjustment (208) (504) (483) 175 (2,126 2.485 Comprehensive Income Attributable to Merck & Co., Inc. $ 4,617 $ 9,794 $ 6,889 The accompanying notes are an integral part of these consolidated financial statements.Consolidated Statements of Comprehensive Income Pfizer Inc. and Subsidiary Companies Year Ended December 31, (MILLIONS) :015 2014 2013 Net income before allocation to noncontrolling interests 6.986 $ 9,168 $ 22,072 Foreign currency translation adjustments, net (3,110) $ (1,992) $ (535) Reclassification adjustments !) (62) 144 (3,110) (2,054) (391) Unrealized holding gains on derivative financial instruments, net 204 24 488 Reclassification adjustments for realized (gainsMosses () (368) 477 (94) (165) 501 394 Unrealized holding gains/(losses) on available-for-sale securities, net (846) (640) 151 Reclassification adjustments for realized (gainsMosses ) 796 222 (237) (50) 418) (86) Benefit plans: actuarial gains/(losses), net (37) (4,173) 3,714 Reclassification adjustments related to amortization 550 195 581 Reclassification adjustments related to settlements, net ** 671 101 175 Other 199 188 48 1,383 (3,690) 4,518 Benefit plans: prior service credits and other, net 432 746 151 Reclassification adjustments related to amortization (160) (73) (58) Reclassification adjustments related to curtailments, net () (32) B Other (3) (9) (8) 237 672 86 Other comprehensive income/(loss), before tax (1,705) 4,988) 4,521 Tax provision/(benefit) on other comprehensive income/(loss) (d) 528 946) .928 Other comprehensive income/(loss) before allocation to noncontrolling interests $ 2,232) $ (4,042) $ 2,593 Comprehensive income before allocation to noncontrolling interests 1.754 5,126 $ 24.665 Less: Comprehensive income/(loss) attributable to noncontrolling interests Comprehensive income attributable to Pfizer Inc 1,755 5,090 $ 24,658 al Reclassified into Gain on disposal of discontinued operations-net of fax in the consolidated statements of income. (b) Reclassified into Other (icome)deductions-n -net in the consolidated statements of income. Generally reclassified, as part of net periodic pension cost, into Cost of sales, Selling, informational and administrative expenses, andfor Research and development expenses , as appropriate, in the consolidated statements of income. For additional information, see Note 11. Pension and Postretirement Benefit Plans and Defined Contribution Plans. "I See Note SE. Tax Matters: Tax Provision(Bement) on Omer Comprehensive Income (Loss). Amounts may not add due to rounding.Consolidated Balance Sheets Pieor Inc. and Subsidiary Companies As of December 31, IM LIONS, EXCEPT PREFERRED STOCK BIRULED AND PER CORNON SHARE DATA 2015 2014 Cash and cash equivalents 3,641 3,343 Short-form investments 19,6-49 32,779 Trade accounts receivable, less allowance for doubtful accounts: 2015-8384; 2014-$412 8,176 8,401 Inventories 7,513 5,863 Current tax assets 2,682 2,568 Other current assets 2,843 Total current masets 43,804 65,905 Long-term investments 15,949 17,518 Property, plant and equipment, less accumulated depreciation 11,762 Identifiable intangible assets, less accumulated amorization 40,358 35, 168 Goodwill 48,242 42,060 Noncument deferred tax masets and other noncument tax assets 1,794 1,944 Other noncurrent aasets 3,499 3.513 Total assets 187/460 167,568 Liabilities and Equity Short-form borrowings, Including current portion of long-term debt: 2015-$3,720 2014-$3,011 10,160 5,141 Trade accounts payable 3,620 3,210 Dividends payable 1.852 1,711 Income taxes payable 418 Accrued compensation and related Dema 2.359 1,841 Other current liabilities 10.940 1,153 Total current liabilities 29,399 41,587 Long-term debt 23,618 31,541 Pension benefit obligations, inet 6,310 Postretirement benefit obligations, innet 1,809 2,379 Noncument deferred tax liabilities 26,877 23,317 Other taxes payable 4,992 4,353 Other noncurrent liabilities 5.257 4,823 Total liabilities 102,483 05,044 Commitments and Contingencies Preferred stock, no par value, at stated value, 27 shares authorized; issued: 2015-649; 2014-717 26 20 Common stock, $0.05 par value, 12 000 shares authorized issued: 2015-9,178; 2014-0,110 459 Additional paid in capital 81,016 78,077 Treasury stock, shame at cost 2015-3,003; 2014-2 819 (79,252) 73,021) Retained camings 71,943 72,176 Accumulated other comprehensive loss (9,522) 7.318) Total Pfizer Inc. shareholders' equity 64,720 71,301 Equity attributable to noncontrolling interests 278 321 Total equity 64,948 71,622 Total liabilities and equity 167,460 167 568 Amounts many not add due to roundingAccessing SEC reports and Calculating Ratios Access the 2015 financial reports at the SEC websites for Pfizer Inc. and Merck & Co., two close competitors in the pharmaceutical industry. Pfizer's financial reports are available here: Pfizer 2015 financial reports Merick's financial reports are available here: Merck 2015 financial reports a. Use data from the companies' balance sheets and income statements to complete the following table. $ millions Pfizer Merck Total assets $ 167,460 $ 38,007 Revenue 48,851 12,844 Net income 6,960 1,114 b. Compute the ROA and the components for profit margin and asset turnover for each company. Round all answers to two decimal places. For example, asset turnover is rounded like this: 0.34567 = 0.35; all other percentage ratios are rounded like this: 0.12345 = 12.35%. To simplify computations, use year-end balance for total assets to compute ratios. Pfizer Merck Return on assets (ROA) 4.16 % 2.93 % Profit margin (PM) 14.25 % 8.67 % Asset turnover (AT) 0.29 0.34