Po-Yen Devices Inc. and Kejia Computer Ltd. are competing businesses. Selected data from the financial statements for the two companies for the year ended 31 December 20X2 are shown below.

Year ended 31 December 20X2 (in thousands of Canadian dollars)	Po-Yen Devices			Kejia Computer
Sales revenue	$	511,000		$	267,000
Earnings from continuing operations, net of income tax		75,700			22,700
Net earnings, after income taxes		62,400			22,700
Comprehensive income		68,000			15,800
Current assets	$	245,600		$	108,600
Tangible capital assets, net		377,800			39,600
Total assets	$	623,400		$	148,200
Current liabilities	$	113,300		$	59,200
Long-term liabilities		339,900
Common shares		100,000			50,000
Retained earnings		70,200			39,000
Total liabilities and shareholders equity	$	623,400		$	148,200
Number of common shares outstanding (thousands)		300,000			250,000

Required: 1. Compute the following ratios for both companies (for convenience, use 20X2 year-end balance sheet amounts instead of averages):

Operating Margin

Return on assets

Return on share equity

total debt-to-sharholders equity