The following table contains information extracted from the financial statements of companies A and B$.$ Using the information to conduct the DuPont analysis and answer the question.

$M A B

Revenues $1530$

NOPAT $3\mathrm{.}57$

Net Income $36$

Total Assets $50100$

Total Liabilities $3030$

Total Equity $2070$

Which following statement is true?

a$.$

The return on equity of company A is higher than that of B because company A enjoys benefits from its higher leverage, having a higher tendency to use more debt to finance its investments.

b$.$

Company A$\text{'}$s profit margin is higher than B; however, its operating profit margin is lower than B$.$

c$.$

Company A uses its assets more efficiently than B$.$

d$.$

ROE of Company A is $7\%$; ROE of Company A is $9\%.$