Company A$12\mathrm{.}0\%57\mathrm{.}3\%9\mathrm{.}82\mathrm{.}14$Company B$15\mathrm{.}5\%58\mathrm{.}2\%10\mathrm{.}22\mathrm{.}61$Company C$21\mathrm{.}5\%58\mathrm{.}0\%10\mathrm{.}33\mathrm{.}60$

Referring to these data, which of the following conclusions will be true about the companies$$ ROEs?

The main driver of company C$$s superior ROE, as compared to that of company A$$s and company B$$s ROE, is its greater use of debt financing.

The main driver of company A$$s inferior ROE, as compared to that of company B$$s and company C$$s ROE, is its use of higher debt financing.

The main driver of company C$$s superior ROE, as compared to that of company A$$s and company B$$s ROE, is its efficient use of assets.