SA2. ROCE and EPS Calculation and Interpretation You are given the following data for Good Company Inc. for 2004, 2005, and 2008 (amounts in thousands). 2006 2005 2004 $445 $402 $345 132 Net income Average number of common shares outstanding Average common shareholders' equity 135 134 $1,23 $964 $735 a. Calculate ROCE for the three years. b. Caiculate basic EPS for the three years. c. Interpret your findings for both ROCE and EPS