# 06 Marks: 10 From the following table, please identify the better between A Limited and B limited along with your comments as 1. Investor 2. Lender SI. # Ratio A Limited B limited 01 Current Ratio 02 Acid Teat Ratio 3.31:1 1.23:1 3.52:1 1.26:1 03 Accounts Receivable Turn Over 11.5 Times 9.69 Times 04 Average Collection Period 31.64 Days 31.24 Days 05 Inventory Turn Over Ratio 2.9 Times 2.75 Times 06 Day in Inventory 182 days 174 Days 07 Profit Margin Ratio 13.54% 12.98% 08 Assets Turn Over Ratio 1.94 Times 2.04 Times 09 Return on Assets 15.68% 15.92% 10 Return on Common Stock Holders Equity 30.32% 30.04% 11 Earnings Per Share 1.03% 1.21% 12 Price Earnings Ratio 13.40% 12.98% 13 Pay out Ratio 21.56% 21.21% 14 Debt to Assets Ratio 46.30% 45.21% 15 Times Interest Earned 12 Times 13.24 Times