Please include steps. (calculate for both 2010 & 2011) I have attached all financial statements

Annual Data 1 Millions of US $ except per share data 2011-09-30 2010-09-30 2009 Revenue Cost Of Goods Sold Gross Profit $108,249 $64,431 $43,818 $2,429 $7,599 $65,225 $39,541 $25,684 $1,782 $5,517 $74,459 $33,790 $415 $34,205 $8,283 $25,922 EEEEE EE EE E E E E E E E E E E Research And Development Expenses SG&A Expenses Other Operating Income Or Expenses Operating Expenses Operating Income Total Non-Operating Income/Expense Pre-Tax Income Income Taxes Income After Taxes Other Income Income From Continuous Operations Income From Discontinued Operations Net Income EBITDA EBIT Basic Shares Outstanding Shares Outstanding Basic EPS EPS - Earnings Per Share $46,840 $18,385 $155 $18,540 $4,527 $14,013 $25,922 $14,013 $25,922 $35,604 $33,790 6,470 6,557 $4.01 $14,013 $19,412 $18,385 6,366 6,473 $2.20 $3.95 $2.16 Annual Data 1 Millions of US $ except per share data 2011-09-30 2010-09-30 LUI $25,952 $25,620 Cash On Hand Notes And Loans Receivable Inventory Other Current Assets Total Current Assets Property, Plant, And Equipment Long-Term Investments Goodwill And Intangible Assets Other Long-Term Assets Total Long-Term Assets Total Assets Total Current Liabilities EEEEEEEEEEEEEEEEE $776 $4,529 $44,988 $7,777 $55,618 $4,432 $3,556 $71,383 $116,371 $27,970 $1,051 $3,447 $41,678 $4,768 $25,391 $1,083 $2,263 $33,505 $75,183 $20,722 Long Term Debt Other Non-Current Liabilities Total Long Term Liabilities Total Liabilities Common Stock Net Retained Earnings (Accumulated Deficit) Comprehensive Income Other Share Holders Equity Share Holder Equity Total Liabilities And Share Holders Equity $10,100 $11,786 $39,756 $13,331 $62,841 $443 $5,531 $6,670 $27,392 $10,668 $37,169 $-46 $76,615 $116,371 $47,791 $75,183 Annual Data 1 Millions of US $ except per share data 2011-09-30 2010-09-30 2 Net Income/Loss Total Depreciation And Amortization - Cash Flow $25,922 $1,814 $4,036 $5,850 Other Non-Cash Items $143 $275 Total Non-Cash Items Change in Accounts Receivable Change In Inventories Change in Accounts Payable Change In Assets/Liabilities Total Change In Assets/Liabilities Cash Flow From Operating Activities Net Change in Property, Plant, And Equipment Net Change In Intangible Assets Net Acquisitions/Divestitures Net Change In Short-term Investments Net Change in Long-Term Investments Net Change In Investments - Total Investing Activities - Other EEEEEEEEEEEEEEEEEE $14,013 $1,027 $2,319 $3,346 $-2,142 $-596 $6,307 $-2,333 $1,236 $18,595 $-2,005 $-116 $2,515 $2,824 $5,757 $37,529 $-4,260 $-3,192 $-244 $-32,464 $-638 $-11,075 $-32,464 $-259 $-11,075 $-20 APA $-40,419 $-13,854 $831 $831 $912 $912 Cash Flow From Investing Activities Net Long-Term Debt Net Current Debt Debt Issuance/Retirement Net - Total Net Common Equity Issued/Repurchased Net Total Equity Issued/Repurchased Total Common And Preferred Stock Dividends Paid Financial Activities - Other Cash Flow From Financial Activities Net Cash Flow Stock-Based Compensation Common Stock Dividends Paid EEEEEEEEEEEE $613 $1,444 $-1,446 $1,168 $345 $1,257 $5,998 $879 F. Inventory turnover G. Debt ratio H. Times interest earned 3.1 Evaluate the results of your computations in regard to the short-term liquidity for the firm. 3.2 Comment on the debt position and the trends indicated in the long-term debt-paying ability by comparing between the two years 4.Compute Return on Equity (ROE) for the company in years 2010 and 2011. Decompose ROE into net profit margins, total asset turnover and equity multiplier, as in Du Pont. Justify and explain the differences on ROE between the two years