Part a Answer was given but i dont understand how to get these numbers. Please help me with part a

Question 1 The following table presents historical data for ShipCo, a manufacturer of ships. Shipco: Income Statement and Balance Sheet $ million Income statement Revenues Cost of sales Selling, general, and administrative Depreciation EBIT Interest expense Gain/(loss) on sale of assets Earnings before taxes Taxes Net income Year 1 530.0 (344.5) (79.5) (15.9) 90.1 (7.5) Year 2 556.5 (364.5) (86.3) (16.7) 89.0 (7.5) (10.0) 71.5 (21.5) 50.1 Year 3 601. 0 (396.7) (87.1) (18.0) 99.2 Year 4 661.1 (439.6) (92.6) (19.8) 109.1 (7.5) Year 5 674.3 (451.8) (107.9) (20.2) 94.4 (7.5) 82.6 (24.8) 57.8 91.7 (27.5) 101.6 (30.5) 71.1 86.9 (26.1) 60.8 Dividends 17.3 17.0 18.0 17.8 18.3 Year 1 10.6 102.8 Balance sheet Operating cash Excess cash and marketable securitie! Accounts receivable Inventory Current assets Year 2 11.1 108.9 80.7 183.6 384.3 Year 3 12.0 111.2 93.2 204.3 420.7 Year 4 13.2 118.2 99.2 231.4 462.0 Year 5 13.5 139.8 97.8 242.8 493.8 79.5 169.6 362.5 Property, plant, and equipment Equity investments 206.7 180.0 219.8 180.0 240.4 180.0 267.8 180.0 276.5 180.0 Total assets 749.2 784.2 841. 1 9 09.8 950.3 Accounts payable Short-term debt Accrued expenses Current liabilities 116.6 45.0 90.1 251.7 119.6 45.0 89.0 253.7 126.2 45.0 93.2 264.4 135.5 45.0 99.2 279.7 134.9 45.0 97.8 277.6 Long-term debt Common stock Retained earnings 105.0 100.0 292.5 105.0 100.0 325.5 105.0 100.0 371.7 105.0 100.0 425.1 105.0 100.0 467.6 Total liabilities and equity 749.2 784.2 841. 1 909.8 950.3 a. Based on the data, how has ShipCo performed over the past five years? What is its ROIC for years 2 to 5? What is its operating margin? What is its capital turnover? Is it creating more or less value over time? Assume an operating tax rate of 30 percent and cost of capital of 9 percent. b. Using the data presented in part a, decompose operating margin and capital turnover. What has been occurring at ShipCo over the five-year period? What might be driving these results? a. Year 1 Ratio ROIC Operating margin Capital turnover Year 2 22.8% 11.2% 2.04 Year 3 22.5% 11.6% Year 4 21.6% 11.6% 1.87 Year 5 17.1% 9.8% 1.74 1.95 ROIC check 22.8% 22.5% 21.6% 17.1% WACC (given) 9.0% 9.0% 9.0% 9.0% Since ROIC > WACC, ShipCo is creating value in Years 25. This is corroborated by the below- economic-profit ( =IC*(ROIC - Cost of Capital)) calculations. However, year 5 shows a dramatic decrease in performance of ROIC and economic profit. Upon further investigation, one can see that the operating margin dropped significantly from 11.6 percent to 9.8 percent, while capital turnover has also been experiencing significant decline. Year 2 37.7 Year 3 41.6 Year 4 44.5 Year 5 31.2 Economic profit, $ million Note that the loss on sale of assets has NO EFFECT on the ROIC measure, as this is a nonoperating item and is not included in NOPAT