$(6$ points$)$ SWA Inc. operates with three divisions: Thailand, Vietnam, Taiwan. Below are selected

results for each division over the last two years.

a$.$ Calculate Return on Assets $($ROA$)$ for SWA Inc. in $2023$ and $2022($report percentages rounded two

decimals$).$

b$.$ Calculate Return on Sales $($ROS$)$ for SWA Inc. in $2023$ and $2022($report percentages rounded two

decimals$).$

c$.$ Industry Averages are $16\%$ for ROA and $20\%$ for ROS in $2023$ and $2022.$ Discuss SWA Inc.$\text{'}$s

performance compared to industry averages $($do not repeat calc's from above$)\mathrm{.}6$ points$)$ SWA Inc. operates with three divisions: Thailand, Vietnam, Taiwan. Below are selected results for each division over the last two years.

Revenues:

$2023$

$2022$

Thailand $1,700,000$ Vietnam $240,000$ Taiwan $660,000$

Thailand $280,000$ Vietnam $60,000$ Taiwan $160,000$

$1,600,000460,000860,000$