Values in Millions (Except for per share items)

1. if we measure by ROA which company had the greatest improvement / least decrease in profitability? if we measure by ROE which company had the greatest improvement / least decrease in profitability? are you getting the same answer? if so, why?

2. if productivity is measured by Asset Turnover which company shows the greatest improvement/least decrease? what caused that?

3. Analyze profitability and productivity for both companies.

COMPANY A 2019 0.61 762.0 5,510.0 14,961.0 5,416.0 3,251.0 1.89 2020 0.47 769.0 5,804.0 14,894.0 4,396.0 3,435.0 1.68 298.0 252.0 4,071.0 2,626.0 37.40 2020 1.72 44,883.0 89,278.5 281,764.0 289,093.0 130,471.0 1.45 12,409.0 10,159.0 2,377.0 194,706.0 40.25 908.0 822.0 3,900.0 3,650.0 40.26 7.11 COMPANY B 2019 1.71 42,216.0 86,859.0 278,843.0 278,464.0 126,774.0 1.49 17,099.0 16,679.0 3,691.0 198,360.0 41.60 6.60 1.03 11,211.0 459,725.0 28,290.0 4.02 12.91 2.35 476,824.0 275,055.0 189,263.0 91,046.0 174,297.0 85,792.0 5.72 Asset Turnover Average inventory Average Shareholders Equity Average Total Assets Cost of Goods Sold Current liabilities Current Ratio EBIT EBT Goodwill Gross Profit Gross Profit Inventory Turnover Leverage Ratio Net Income Operating Expenses Property, plant and Equipment Return on Assets Return on Equity Return on Sales Revenues Total Assets Total Current Assets Total Equity Total Liabilities Total Non-Current Assets 6.44 1.18 178.0 6,724.0 1,013.0 1.20 1.22 3,730.0 471,390.0 46,046.0 1.32 1.10 1,339.0 8,158.0 1,109.0 8.95 24.30 14.77 9,066.0 15,047.0 6,140.0 5,801.0 9,239.0 8,907.0 3.07 2.53 7,022.0 14,741.0 5,783.0 5,806.0 8,931.0 8,958.0 4.18 0.77 483,799.0 288,473.0 188,549.0 87,511.0 192,089.0 99,924.0