$ million
	Company A	Company B	Company C
Income statement
Operating profit	170	100	140
Interest	(10 )	0	(20)
Earnings before taxes	160	100	120
Taxes	(40)	(20)	(36)
Net income	120	80	84
Operating tax rate	25.0%	20.0%	30.0%
Balance sheet
Inventory	125	100	150
Property, plant, and equipment	450	400	380
Equity investments	0	50	0
Total assets	575	550	530
Accounts payable	50	50	50
Minority Interest	20	0	0
Debt	100	0	190
Equity	405	500	290
Liabilities and equity	575	550	530

1. Based on the table, what is the NOPAT for Company A, B, and C?

Company A _________

Company B _________

Company C _________

2. Based on the table, what is the Invested Capital for Company A, B, and C?

Company A _________

Company B _________

Company C _________

3. Based on the table and the previous questions, what is the ROIC for Company A, B, and C (to one decimal point)? (Be sure to answer this even if you are not sure about your prior answers.)

Company A _________

Company B _________

Company C _________