Using the DuPont identity, which of the following is true about Apple in the case?

A. None of the above

B. Return on assets is lower because Apple is holding cash on balance sheet

C. Profit is higher because Apple is holding cash on balance sheet

D. Return on equity is not impacted by Apple holding cash on balance sheet

For the Fiscal Year Ending Sept. 25, 2010 Sept. 24, 2011 Sept. 29, 2012 Revenue 65,225.0 108,249.0 156,508.0 87,846.0 Cost of Revenue 39,541.0 64,431.0 Net Income 14,013.0 25,922.0 41,733.0 Balance Sheet as of: Sept. 25, 2010 Sept. 24, 2011 Sept. 29, 2012 ASSETS 9,815.0 Cash And Equivalents 11,261.0 10,746.0 Short Term Investments 14,359.0 16,137.0 18,383.0 Trading Asset Securities Total Cash & ST Investments 25,620.0 25,952.0 29,129.0 10,930.0 7,762.0 18,692.0 Accounts Receivable 5,510.0 4,414.0 9,924.0 5,369.0 6,348.0 11,717.0 Other Receivables Total Receivables Inventory Deferred Tax Assets, Current Restricted Cash Other Current Assets 1,051.0 1,636.0 776.0 791.0 2,014.0 2,583.0 445.0 278.0 6,180.0 57,653.0 3,002.0 41,678.0 4,529.0 Total Current Assets 44,988.0 Net Property, Plant & Equipment 4,768.0 7,777.0 15,452.0 Long-term Investmentsa 25,391.0 741.0 342.0 2,263.0 75,183.0 55,618.0 92,122.0 1,135.0 4,224.0 5,478.0 176,064.0 Goodwill 896.0 Other Intangibles Other Long-Term Assets Total Assets 3,536.0 3,556.0 116,371.0 LIABILITIES 12,015.0 3,641.0 658.0 3,647.0 Accounts Payable Accrued Expenses Current Income Taxes Payable Uneamed Revenue, Current 14,632.0 4,829.0 1,140.0 6,129.0 1,240.0 27,970.0 21,175.0 6,749.0 1,535.0 7,445.0 1,638.0 38,542.0 Other Current Liabilities 761.0 Total Current Liabilities 20,722.0 Long-Term Debt Uneamed Revenue, Non-Current Deferred Tax Liability, Non-Current Other Non-Current Liabilities 1,139.0 4,300.0 1,231.0 27,392.0 1,686.0 8,159.0 1,941.0 39,756.0 2,648.0 13,847.0 2,817.0 57,854.0 Total Liabilities 16,422.0 101,289.0 Common Stock 10,668.0 37,169.0 (46.0) 47,791.0 13,331.0 62,841.0 Retained Earnings Comprehensive Income and Other Total Shareholders' Equity 443.0 499.0 76,615.0 118,210.0 Total Liabilities And Shareholders' Equity 75,183.0 116.371.0 176,064.0