You are given the following data for FIX Company Inc. for 2004, 2005, and 2006 (amounts in thousands).

a. Calculate ROCE for the three years.

b. Calculate basic EPS for the three years.

c. Interpret your findings for both ROCE and EPS.

Please send the answer with all explanations and calculations.

2006 2005 2004 $402 $345 Net income Average number of common shares outstanding Average common shareholders' equity $445 135 $1,231 134 $964 132 $735