Please assist, i am getting confused here. Note: All the income and expenses of both companies are included in the figures above.

Extracts of Statement of Financial Position as at $31$ December $2024$:

Extracts of Statement Changes in Equity for the Year ended $31$ December $2024$: Use the information provided above to answer the following questions:

$3\mathrm{.}1$ Compare and comment on the profitability of both companies using the following ratios:

$3\mathrm{.}1\mathrm{.}1$ Return on capital employed $(5)$

$3\mathrm{.}1\mathrm{.}2$ Profit margin $(5)$

$3\mathrm{.}2$ Calculate the earnings retention ratio of both companies and explain how shareholders can benefit from a

higher retention ratio.