Ratio Analysis: Consolidated FinancialStatements
$ million
	Company A	Company B	Company C
Income statement
Operating profit	120	100	150
Interest	0	0	(20)
Earnings before taxes	120	100	130
Taxes	(30)	(25)	(33)
Net income	90	75	98
Operating tax rate	25.0%	25.0%	25.0%

Balance sheet
Inventory	125	100	150
Property, plant, and equipment	400	400	365
Equity investments	0	50	0
Total assets	525	550	515
Accounts payable	50	50	50
Debt	0	0	190
Equity	475	500	275
Liabilities and equity	525	550	515

What is the Return on Assets for Company B?

What is the Return on Equity for Company C?