$($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,$$216,730,,$$$41,370,],[$Cost of goods sold,$108,680,,15,400,],[$Operating expenses,$79,390,,18,080,],[$Interest expense,$8,510,,360,],[$Income tax expense,$4,540,,1,160,],[$Cash$,13,040,$$$9,300,4,760,$$$2,660$