You are given the following data for BSK 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. 

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