Income Statement Molson Coors Inc Referring to the Molson Coors Financial Statements, What Is the \begin{array}

Income Statement Molson Coors Inc.
Years 1 & 2 ($000s)
$$\begin{array} { | c | c | c | } \hline & \underline { \text { Year 1 } } & \underline { \text { Year 2 } } \\\hline \text { Revenues } & 2,429,462 & 3,776,322 \\\hline \text { COGS } & 1,537,623 & 2,414,530 \\\hline \text { Depreciation } & 121,091 & 230,299 \\\hline \text { SG\&A } & 619,143 & 833,208 \\\hline \text { EBIT } & 151,605 & 298,285 \\\hline \text { Interest Expense } & - 14,403 & 49,732 \\\hline \text { Other income } & 32,005 & 8,047 \\\hline \text { Pre-Tax Income } & 198,013 & 256,600 \\\hline \text { Income Tax } & 75,049 & 94,947 \\\hline \text { Net Income } & 122,964 & 161,653 \\\hline \text { Shares outstanding } & 36,902 & 36,140 \\\hline \text { Earnings per share } & \$ 3.33 & \$ 4.47 \\\hline \text { Dividends per common share } & \$ 0,80 & \$ 0.82 \\\hline\end{array}$$ Referring to the Molson Coors financial statements, what is the most important determinant of the change in ROE?

A) ROA
B) Profit Margin
C) Total Asset Turnover
D) The change in leverage