INFERENCES:
l. The professional services division exceeded the 12% gross return target but the other two divisions failed to do so.
2. Consumer division could have underemployed the assets in order to boost the gross ROA.
3. Cost of goods sold and the other expenses of industrial division in comparison to consumers division could be high which EBIT has fallen down.
o These inferences help us in performing a root cause analysis of the performance of each division