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

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

$\backslash$table$[[,$Cool Brewery Ltd$.,$Northern Beer Ltd$.],[,2020,2019,2020,2019],[$Net sales,$$218,390,,$$$42,490,],[$Cost of goods sold,$107,480,,15,880,],[$Operating expenses,$91,210,,15,900,],[$Interest expense,$7,950,,330,],[$Income tax expense,$5,040,,1,080,],[$Cash$,11,730,$$$9,740,4,410,$$$2,350$