Looking at the Dupont Analysis below of 3 competitor firms, what is the primary reason Gemco has the highest ROE? EM Company Tandom, Inc Hybrid, Corp Gemco, Co. ROE 27.76% 32.22% 35.80% PM 16.25% 10.10% 16.20% TAT 0.61 0.55 0.65 2.8 5.8 3.4 It has a higher future growth It has very high leverage o It is more efficient in generating a high net income relative to sales It has the highest sales to assets