Q. Please calculate ROA and ROIC.

INCOME STATEMENT ('000s of USD)

31-Dec-11

31-Dec-10

26-Dec-09

27-Dec-08

29-Dec-07

Net Sales

2,766,207

2,563,515

2,066,200

1,246,301

503,976

Cost of Sales

1,794,456

1,378,669

1,021,618

567,908

252,573

Gross Profit

971,751

1,184,846

1,044,582

678,393

251,403

Operating expenses

Research and

Development

140,523

94,797

78,161

33,517

15,107

Selling, general, and

administrative

412,541

321,704

272,898

174,039

82,248

Production start-up

33,620

19,442

13,908

32,498

16,867

Goodwill impairment⁴⁰

393,365

-

-

-

-

Restructuring

60,366

-

-

-

-

Total Operating

Expenses

1,040,415

435,943

364,967

240,054

114,222

Operating (loss) Income

(68,664)

748,903

679,615

438,339

137,181

EBIT Margin (%)

-2.48%

29.21%

32.89%

35.17%

27.22%

Foreign currency gain

(loss)

995

(3,468)

5,207

5,722

1,881

Interest income

13,391

14,375

9,735

21,158

20,413

Interest expense, net

(100)

(6)

(5,258)

(509)

(2,294)

Other income (expense),

net

665

2,273

(2,985)

(934)

(1,219)

Income (loss) before

income taxes

(53,713)

762,077

686,314

463,776

155,962

Income tax (benefit)

expense

(14,220)

97,876

46,176

115,446

(2,392)

NET INCOME (LOSS)

($39,493)

$664,201

$640,138

$348,330

$158,354

Net Margin (%)

-1.43%

25.91%

30.98%

27.95%

31.42%

Revenue

Utility and power plants

1,064,144

1,186,054

653,531

823,307

464,178

Residential and commercial

1,248,350

1,033,176

870,752

614,287

310,612

Total Revenue

2,312,494

2,219,230

1,524,283

1,437,594

774,790

Cost of Revenue

Utility and power plants

967,076

908,326

526,850

659,752

386,532

Residential and commercial

1,117,214

801,011

713,713

428,221

240,507

Total Cost of Revenue

2,084,290

1,709,337

1,240,563

1,087,973

627,039

Gross Margin

228,204

509,893

283,720

349,621

147,751

Operating expenses

Research and development

57,775

49,090

31,642

21,474

23,138

Sales, general, and administrative

319,719

321,936

190,244

173,740

108,256

Goodwill impairment

309,457

-

-

-

-

Other intangible asset impairment

40,301

-

-

-

14,068

Restructuring charges

21,403

-

-

-

-

Total operating expenses

748,655

371,026

221,886

195,214

145,462

Operating Income (loss)

(520,451)

138,867

61,834

154,407

2,289

EBIT Margin (%)

-22.51%

6.26%

4.06%

10.74%

0.30%

Other income (expense) net

Interest Income

2,054

1,541

2,109

10,789

13,882

Interest expense

(67,022)

(55,276)

(36,287)

(22,814)

(12,036)

Other, net

(2,344)

98,281

15,964

(26,313)

2,377

Other Income Expense, net

(67,312)

44,546

(18,214)

(38,338)

4,223

Income (loss) before income taxes

and equity in earnings of

unconsolidated investees

(587,763)

183,413

43,620

116,069

6,512

Provision for income taxes

(22,099)

(23,375)

(21,028)

(40,618)

22,084

Equity in earnings of unconsolidated

investees

6,003

6,845

9,929

14,077

(278)

Income (loss) from continuing

operations

(603,859)

166,883

32,521

89,528

28,318

Income from disctd. ops., net of tax

-

11,841

-

-

-

NET INCOME (LOSS)

($603,859)

$178,724

$32,521

$89,528

$28,318

Cash and Cash Equivalents

605,619

765,689

664,499

716,218

404,264

Marketable Securities

66,146

167,889

120,236

76,042

232,686

Accounts Receivable, net

310,568

305,537

226,826

61,703

18,165

Inventories

475,867

195,863

152,821

121,554

40,204

Deferred tax assets, net

41,144

388

21,679

9,922

3,890

Prepaid expenses and other current assets

1,113,917

149,094

165,210

91,962

103,300

TOTAL CURRENT ASSETS

2,613,261

1,584,460

1,351,271

1,077,401

802,509

Property, plant, and equipment, net

1,815,958

1,430,789

988,782

842,622

430,104

Non-current project assets

374,881

320,140

131,415

-

-

Deferred tax asset, net

340,274

259,236

130,515

61,325

51,811

Marketable securities

116,192

180,271

329,608

29,559

32,713

Restricted cash and investments

200,550

86,003

36,494

30,059

14,695

Investment in related party

-

-

25,000

25,000

-

Goodwill

65,444

433,288

286,515

33,829

33,449

Inventories

60,751

42,728

21,695

-

-

Other assets

190,303

43,488

48,217

14,707

6,031

TOTAL ASSETS

$5,777,614

$4,380,403

$3,349,512

$2,114,502

$1,371,312

Current Liabilities:

Accounts Payable

176,448

82,312

75,744

46,251

26,441

Income taxes payable

9,541

16,831

8,740

99,938

24,487

Accrued expenses

406,659

244,271

186,682

140,899

76,256

Current portion of long-term debt

44,505

26,587

28,559

34,951

39,309

Other current liabilities

336,571

99,676

95,202

59,738

14,803

TOTAL CURRENT LIABILITIES

973,724

469,677

394,927

381,777

181,296