You are evaluating the performance of a struggling competitorYou have obtained its income statement:

$\backslash$table$[[$Income Statement,$2023,2022],[$Sales$,134,140],[$Cost of Goods Sold,$13,42],[$Gross Profit,$121,98],[$Selling and Admin Expenses $($SG&A$),17,12],[$Research and Development $($R&D$),12,18],[$Depreciation & Amortization,$11,13],[$Operating Income,$81,55],[$Other Income $($Loss$),0,-5],[$Earnings Before Interest and Taxes $($EBIT$),81,50],[$Interest Expense,$9,16],[$Pre$-$Tax Income,$72,34],[$Taxes$,29,14],[$Net Income,$43,20],[$Earnings Per Share $(2\mathrm{.}2$ million shares$),$$$19\mathrm{.}55,$$$9\mathrm{.}09$