THEN I DID SECTION 2, I AM ASKING IF THE ANALYSIS IS NECESSARY BECAUSE LOOK AT SECTION 2 - Subject: Analysis of Hasbro Inc.'s Return on Capital Employed (ROCE) Dear Sally, I have completed the analysis of Hasbro Inc.'s Return on Capital Employed (ROCE) for the years 2022 and 2023. ROCE, a key profitability ratio, measures how efficiently a company uses its capital to generate profits. The ROCE for Hasbro has significantly decreased from 4.91% in 2022 to -29.38% in 2023. This decline indicates a decrease in the efficiency with which Hasbro is using its capital to generate profits. The primary reason for this decline is the substantial operating loss Hasbro experienced in 2023. This loss was driven by high impairment charges and losses on business disposals. These factors have negatively impacted on the company's ability to generate profits from its capital. Given these findings, I recommend exercising caution when considering an investment in Hasbro. The company's recent financial performance indicates potential risks that could impact the return on investment. However, if Hasbro can address these challenges, there may be opportunities for improvement in the future. Please review this analysis and let me know if you have any questions or if there's anything else you'd like me to investigate. Best regards, [Your Name]