Return on investment (ROI) is often expressed as follows: Income / Investment = Income / Revenues x Revenues / Investment

1. What advantages are there in the breakdown of the computation into two separate components?

2. Fill in the blanks for the following table:

	Companies in Same Industry
	A		B		C
Revenues	$1,600,000		$1,300,000		?
Income	$96,000		$78,000		?
Investment	$800,000		?		$2,600,000
Income as a percentage of revenues	?		?		1.5	%
Investment turnover	?		?		2
ROI	?		3	%	?

After filling in the blanks, comment on the relative performance of these companies as thoroughly as the data permit.