The Omega group comprises two companies, A Ltd and B Ltd both of which are resident in a country where the corporate tax rate is at 30%. A Ltd A Ltd has two divisions: (i) Engineering division provides engineering services to the oil & gas industry. (ii) Manufacturing division assembles commercial refrigerators which it sells to supermarkets and convenience stores. The storage racks used in these commercial refrigerators are purchased from B Ltd. B Ltd B Ltd manufactures storage racks that are sold globally. Some of the storage racks are sold to A Ltd. Over the years, B Ltd had built up a strong presence in many countries and had emerged as the market leader in this industry. Given the way B Ltd currently operates, it is at its maximum capacity. Required: (a) Evaluate and discuss the performance of the two divisions of A Ltd and B Ltd using the following three ratios (rounded to one decimal place of a percentage) and recommend areas of possible improvements:

(i) Return On Investment (ROI).

(ii) Return On Sales.

(iii) Asset Turnover.