LAKE OF EGYPT MARINA, INCORPORATED

Balance Sheet as of December $31,2024$ and $2023$

$($in millions of dollars$)$

$2024202320242023$

Assets Liabilities and Equity

Current assets: Current liabilities:

Cash and marketable securities $ $63$ $ $30$ Accrued wages and taxes $ $32$ $ $24$

Accounts receivable $3239$ Accounts payable $4027$

Inventory $17560$ Notes payable $3230$

Total $ $270$ $ $129$ Total $ $104$ $ $81$

Fixed assets: Long$-$term debt: $ $36$ $ $114$

Gross plant and equipment $ $208$ $ $189$ Stockholders$$ equity:

Less: Depreciation $7536$ Preferred stock $(3$ million shares$)$ $ $3$ $ $3$

Net plant and equipment $ $133$ $ $153$ Common stock and paid$-$in surplus $(24$ million shares$)2424$

Other long$-$term assets $2018$ Retained earnings $25678$

Total $ $153$ $ $171$ Total $ $283$ $ $105$

Total assets $ $423$ $ $300$ Total liabilities and equity $ $423$ $ $300$

LAKE OF EGYPT MARINA, INCORPORATED

Income Statement for Years Ending December $31,2024$ and $2023$

$($in millions of dollars$)$

$20242023$

Net sales $($all credit$)$ $ $650$ $ $500$

Less: Cost of goods sold $260190$

Gross profits $ $390$ $ $310$

Less: Other operating expenses $5235$

Earnings before interest, taxes, depreciation, and amortization $($EBITDA$)338275$

Less: Depreciation $3930$

Earnings before interest and taxes $($EBIT$)$ $ $299$ $ $245$

Less: Interest $3935$

Earnings before taxes $($EBT$)$ $ $260$ $ $210$

Less: Taxes $5563$

Net income $ $205$ $ $147$

Less: Preferred stock dividends $ $3$ $ $3$

Net income available to common stockholders $ $202$ $ $144$

Less: Common stock dividends $2424$

Addition to retained earnings $ $178$ $ $120$

Per $($common$)$ share data:

Earnings per share $($EPS$)$ $ $8\mathrm{.}417$ $ $6\mathrm{.}000$

Dividends per share $($DPS$)$ $ $1\mathrm{.}000$ $ $1\mathrm{.}000$

Book value per share $($BVPS$)$ $ $11\mathrm{.}667$ $ $4\mathrm{.}250$

Market value $($price$)$ per share $($MVPS$)$ $ $15\mathrm{.}200$ $ $13\mathrm{.}000$Construct the DuPont ROA and ROE breakdowns for Lake of Egypt Marina, Incorporated for the year ended $2024.$

Note: Do not round intermediate calculations. Round your answers to $2$ decimal places.