Income Statement CFM Majestic Inc Referring to the CFM Majestic Financial Statements, Which Is the \begin{array}

Income Statement CFM Majestic Inc.
Years 1 & 2 ($000,000s)
$$\begin{array} { | c | c | c | } \hline & \underline { \text { Year 1 } } & \underline { \text { Year 2 } } \\\hline \text { Sales } & 381.9 & 416.3 \\\hline \text { COGS } & 244.9 & 278.9 \\\hline \text { SG\&A } & 59.7 & 63.8 \\\hline \text { Depreciation } & 13.8 & 15.4 \\\hline \text { R \& D } & \underline { 5.3 } & \underline { 4.3 } \\\hline \text { EBIT } & 58.2 & 53.9 \\\hline \text { Interest Expense } & \underline { 7.3 } & \underline { 7.9 } \\\hline \text { Earnings before Income Tax } & 50.9 & 46.0 \\\hline \text { Income Taxes } & \underline { 17.3 } & \underline { 14.8 } \\\hline \text { Net Income } & \underline { 33.6 } & \underline { 31.2 } \\\hline\end{array}$$ Referring to the CFM Majestic financial statements, which is the bigger or more important determinant of the change in ROE?

A) ROA
B) The Equity Multiplier