单选题

Selected information for a company and the common size data for its industry are provided below.

  Company(€) Common Size Industry Data (% of sales)
EBIT 76,000 28.0
Pretax profit 66,400 19.6
Net income 44,500 13.1    
Sales 400,000 100.0
Total assets 524,488 140.0 
Total equity 296,488 74.0  
ROE 15.0% 17.7%

Which of the following is most likely a contributor to the company’s inferior ROE compare to that of the industry? The company’s:

【正确答案】 C
【答案解析】

C is correct.