Two companies A and B reported the same ROE (return on equity) in 2021. Company A has higher leverage than company B. Which of the following statements is TRUE?

a. Company A must have a lower ROA (return on assets) than company B.

b. Company A must have a lower total assets turnover than company B.

c. Company A must have a higher ROA (return on assets) than company B.

d. Company A must have a higher net profit margin than company B.