Which of the following statements is the LEAST VALID conclusion about each company's performance, based on this data?

The two companies seem to be quite similar, and it's suspicious that Best Buy's ROE, ROA, and ROIC all increased significantly in the

past two years $-$ which means that a tax rate change or another new policy might be responsible.

Target seems to be using more Debt funding than Best Buy, but both companies have low Debt levels currently.

For both companies, EBIT is a reasonable proxy for Free Cash Flow, and EBITDA is a reasonable proxy for Cash Flow from Operations.

Best Buy is growing its Revenue and EBITDA more quickly than Target, so its ROE, ROA, and ROIC should all be substantially higher $-$

and they are.