The financial statements of Columbia Sportswear Company are presented in Appendix B. Click here to view Appendix B. The financial statements of Under Armour, Inc. are presented in Appendix C. Click here to view Appendix C. The complete annual report, including the notes to the financial statements, is available at the company's website. (b) What conclusions concerning the management of plant assets can be drawn from these data? Columbia Sportswear Company Under Armour, Inc. 1. Return on assets 12.0% -1.1% 2. Profit margin 9.8% -0.9% 3. Asset turnover 1.22 times 1.26 times