You are provided with OPQ's Balance Sheet and Income Statement. Company OPQ's Balance Sheet (All numbers in thousands) 2020 2019 ASSETS Current assets Cash and cash equivalents Account receivables Inventory 7,000,000 8,500,000 5,000,000 3,200,000 200,000 500,000 Total current assets 12,200,000 12,200,000 Non-current assets Net property, plant and equipment Goodwill and other intangible assets 4,000,000 4,500,000 1,800,000 2,500,000 Total non-current assets 5,800,000 7,000,000 Total assets 18,000,000 19,200,000 LIABILITIES AND STOCKHOLDERS' EQUITY LIABILITIES Current liabilities Accounts payable Other current liabilities Total current liabilities Non-current liabilities Long-term debt Other long-term liabilities Total non-current liabilities Total liabilities 1,200,000 1,000,000 2,200,000 1,500,000 800,000 2,300,000 3,725,000 1,500,000 5,225,000 7,425,000 5,300,000 1,300,000 6,600,000 8,900,000 STOCKHOLDERS' EQUITY Common stock 1,200,000 1,000,000 Retained earnings 9,375,000 9,300,000 Total stockholder's equity 10,575,000 10,300,000 Total liabilities and stockholder's equity 18,000,000 19,200,000 Figure 2.1: OPQ Balance sheet Company OPQ's Income Statement (All numbers in thousands) 2020 2019 Total Revenue 19,500,000 17,500,000 Cost of Good Sold 12,000,000 10,000,000 Gross Profit 7,500,000 7,500,000 Operating expenses Rasearch and development 4,500,000 5,000,000 Selling, general and administrative 2,800,000 300,000 EBIT 200,000 2,200,000 Interest expenses 100,000 200,000 EBT 100,000 2,000,000 Tax expenses @25% 25,000 500,000 EAT 75,000 1,500,000 no dividend no dividend Figure 2.2: OPQ Income Statement a You are tasked to perform a DuPont analysis of OPQ. (a) Calculate the Net Profit Margin (NPM) for OPQ in the year 2020. Round off to two (2) decimal places (b) Calculate the Return on Assets (ROA) for OPQ in the year 2020. Round off to two (2) decimal places (c) Compute the Return on Equity (ROE) for OPQ in the year 2020. Round off to two (2) decimal places (d) Illustrate two (2) strengths and two (2) weaknesses in using DuPont Analysis