$($Common$-$size analysis and differences in profitability and leverage$)$

Comparative financial statement data for Cool Brewery Ltd$.$ and Northern Beer Ltd$.,$ two competitors, follow $($amounts in thousands$)$:$-$

$\backslash$table$[[,$Cool Brewery Ltd$.,$Northern Beer Ltd$],[,2020,2019,2020,2019],[$Net sales,$$203,130,,$$$43,450,],[$Cost of goods sold,$98,980,,16,160,],[$Operating expenses,$83,840,,17,460,],[$Interest expense,$7,810,,410,],[$Income tax expense,$4,430,,1,020,],[$Cash$,11,630,$$$9,020,4,840,$$$2,480$