please answer both parts a and b asap

The following were the results for Chikuse Limited for the years 2017, 2018 and 2019 Chikuse Limited Balance Sheet: Years Ended December 31, 2017, 2018 and 2019 2019 2017 2018 K'000 K'000 K'000 Non-Current Assets: 200,010 198,500 Property, plant and equipment 209,310 Goodwill 7.440 6,500 6,200 216,750 206,510 204,700 49,095 40,012 39,022 Current Assets: Inventory Recevables Bank 45,030 42,441 40,225 1.470 1.210 1.100 95,595 83,663 80,347 312,345 290,173 285,047 Total Assets Financed by: Share capital Reserves 143,551 148,425 189.909 21,048 78,224 72,820 221,775 221,245 210,957 48,000 28,000 38,000 Long-term liabilities @ 15% loan: Current Liabilities: Trade payables Income tax 27,510 26,908 26,010 15,060 14,020 10,080 42,570 40,928 36,090 Total Capital 312,345 290,173 285,047 Page 2 of 8 Chikuse Limited Statement of Income: Years Ended December 31, 2017, 2018 and 2019 2019 K'000 2018 2017 K'000 K'000 Sales revenue 316,806 294,500 142,548 Cost of sales 140,803 108,250 88,712 IN 1961 Eva Chikuse Limited Statement of Income: Years Ended December 31, 2017, 2018 and 2019 2019 2018 2017 '000 K'000 K'000 Sales revenue 316,806 294,500 142,548 Cost of sales 140,803 108,250 88,712 Gross profit 176,003 186,250 53,836 70,401 87,943 25,420 Operating expenses Profit before tax 105,602 98,307 28,416 Income tax 23,467 21,846 6,315 82,135 76,461 22,101 Net income Dividends 3,911 3,641 1,053 Retained reserves 78,224 72,820 21,048 93,868 21,048 Retained reserves c/twd Retained reserves c/twd 172,092 93,868 21,048 Required A. Using the above financial results for Chikuse Limited compute the Return on Equity (RoE). and confirm the result using the three (3) components of the Dupont System for the years 2018 and 2019. (15 Marks) B. Briefly discuss any four (4) recipients of financial analysis reports and highlight their areas of interest (10 Marks)