Return on net operating assets for Year $1$ is:

Below is selected information from Tricrop.

Year $1$ Year $2$

Net operating assets$/$common equity $1\mathrm{.}371\mathrm{.}53$

Net operating profit margin $19\%21\%$

Income tax rate $47\%28\%$

Revenues$/$average net operating assets $0\mathrm{.}810\mathrm{.}61$

EBIT$/$revenues $38\%32\%$

Question $10$ options:

$30\mathrm{.}8\%$

$16\mathrm{.}3\%$

$15\mathrm{.}4\%$

$14\mathrm{.}5\%$