Use DuPont System of Analysis to evaluate the component parts of each company's return on equity (ROE). Decompose ROE of each company using DuPont System of Analysis and compare the component parts of ROE. ROA = Net profit margin x total assets turnover ROA = Earnings available for common stockholders / sales x sales / Total assets = Earnings available for common stockholders / Total assets (Apple 2019) ROA = % (Microsoft 2019) ROA = _ %