Question 3 The following table provides an historical summary of key financial ratios for Sage Corporation. Ratio Return on assets Gross profit margin Profit margin Debt ratio Required: 2019 2020 2021 3.0% -0.8% -0.3% 24.4% 21.5% 25.2% 7.5% -2.0% -0.75% 72.4% 75.3% 76.9% With reference to all the above ratios, analyse and comment on the trend in Sage's profitability providing possible reasons for any change. (9 marks, maximum 300 words)