The following is from the financial statements of Positive Play Sporting Goods, Inc.

In millions ($US)	20X3
Sales	876.52
Net income	44.84
Total assets	697.16
Equity	432.91

1. Calculate the following ratios from the financial data provided:
   1. Profit Margin
   2. Total Asset Turnover
   3. Return on Assets (ROA)
   4. Equity Multiplier (Financial Leverage)
   5. Return on Equity (ROE)
2. Critique the performance of the company based on the outcomes from the ratios.
3. What actions would you take to increase ROA and ROE in the future? Explain how they will impact shareholder value.