Return on common equity for Year $1$ is:

Below is selected information from Tricrop.

Net operating assets$/$common equity

Year $1$ Year $2$

Net operating profit margin

$19\%,21\%$

Income tax rate

$47\%,28\%$

Revenues$/$average net operating assets

$0\mathrm{.}81,0\mathrm{.}61$

EBIT$/$revenues

$38\%,32\%$

$19\mathrm{.}0\%$

$19\mathrm{.}60\%$

$21\mathrm{.}08\%$

$26\mathrm{.}03\%$