Do sensitivity analysis of some of this company (Morgan Sindall) primary performance ratios on Return On Assets and retrun on equity.... Provide a rationale for choosing any ratio for the sensitivity analysis and how it helps to achieve future performance....here are the ROA for the company in 2023 is 6.2 2022 is 3.5, 2021 is 6.1, 2020 is 3.1, 2019 is 5.1......

Balance Sheet 2019 2020 2021 2022 2023
Total Current Assets	GBP	1051.8	1101.1	1324.2	1413.6	1618.2
Total Assets	GBP	1454	1488.6	1707.6	1794.4	2030.2
Total Current Liabilities	GBP	976.6	988.8	1126.9	1191.2	1361.1
Total Liabilities	GBP	1057.2	1068.5	1233.4	1298.2	1462.1
Total Equity	GBP	396.8	420.1	474.2	496.2	568.1
Total Common Shares Outstanding	GBP	45.5	46.4	46.4	47.4	47.4

Parameters	Currency	2019	2020	2021	2022	2023
Income Statements
Total Revenue	GBP	3071.3	3034	3212.8	3612.2	4117.7
Gross Profit	GBP	331.4	315.8	382.8	410	446.7
Operating Income	GBP	91.3	65.4	129.8	88.3	140.6
Net Income	GBP	71.2	45.4	97.9	60.9	117.7
Diluted Normalized EPS	GBP	1.5	0.9	2	1.9	2.5
Balance Sheet

Profitability Ratios 2019 2020 2021 2022 2023
Gross Margin	%	10.8	10.4	11.9	11.4	10.8
Operating Margin	%	3	2.2	4	2.4	3.4
Net Profit Margin	%	2.3	1.5	3	1.7	2.9
Profit Markup	%	12.1	11.6	13.5	12.8	12.2
PBT Margin (Profit Before Tax)	%	2.9	2	3.9	2.4	3.5
Return on Equity	%	17.9	10.8	20.6	12.3	20.7
Return on Capital Employed	%	19.1	13.1	22.4	14.6	21
Return on Assets	%	5.1	3.1	6.1	3.5	6.2
Return on Fixed Assets	%	128.5	90	196.1	124.9	174.9
Return on Working Capital	%	121.4	58.2	65.8	39.7	54.7
Cost Ratios