- Conclusion : There was a considerable investment in plant and equipment that was largely financed by long-term debt and possibly stocks. This investment did not produce the expected return since ROA actually decrease by 0.1%. Maybe Enager was unable to sell some of its products because of the increase in inventory.In terms of ratios, the company increased its working capital. ROE and ROS saw as light raise, but current ratio and debt-to-equity ratios decreased because of the aforementioned increase in debt.