The data below show major financial figures in income statement and balance sheet of some company in year 2018 and 2019. Figures are in million yen. Keep in mind that expense consists from the following 3 items:

CGS=cost of goods sold

SGA=selling,general and administrative expenses

R&D=research and development expenses

Income Statement Balance Sheet

2018 2019 2018 2019

Sales 5,076 5,282 Total assets 7,680 8,110

CGA 3,663 3,704 Account receivable 857 910

SGA 516 550 Inventories 1,127 1,128

R&D 169 185 Fixed assets 1,290 1,425

Net income 524 602 Shareholders' equity 3,463 3,830

Calculate the following 8 figures for year 2019.

Ratio to sales (%)

2018 2019

CGS/Sales 72.2 A %

SGA/Sales 10.2 B %

R&D/Sales 3.3 3.5

Asset turnover (times) 2018 2019

Account receivable 5.9 C times

Inventory 4.5 D times

Fixed assets 3.9 E times

ROE and its components

2018 2019

ROE(%) 15.1 F %

Net profit margin(%) 10.3 G %

Total asset turnover (times) 0.66 0.65

Leverage (times) 2.2 H times