1. **Problem Statement:** Calculate and analyze the Return on Assets (ROA) for Kilimanjaro Manufacturing Limited for FY 2023 and FY 2025. 2. **Formula:** ROA is calculated as $$\text{ROA} = \frac{\text{Profit After Tax}}{\text{Total Assets}} \times 100\%$$ 3. **Important Notes:** ROA measures how efficiently a company uses its assets to generate profit. A higher ROA indicates better asset utilization. 4. **Calculations for 2023:** - Profit After Tax = 11,592 million - Total Assets = 74,500 million - $$\text{ROA}_{2023} = \frac{11,592}{74,500} \times 100 = 15.56\%$$ 5. **Calculations for 2025:** - Profit After Tax = 13,350 million - Total Assets = 83,200 million - $$\text{ROA}_{2025} = \frac{13,350}{83,200} \times 100 = 16.05\%$$ 6. **Interpretation:** - ROA increased from 15.56% in 2023 to 16.05% in 2025. - This indicates improved efficiency in asset utilization. - The 2025 ROA slightly exceeds the industry average of 16%, showing competitive performance. 7. **Conclusion:** FY 2025 demonstrated better performance in terms of ROA, reflecting enhanced profitability relative to assets.