Compare the two companies based on their ratios. Use the last column in the template to detail how each company is doing in relation to the ratios. Explain the significance of how the company ratios compare to the industry and each other.

RATIOS	S&P 500	Ford Motor Co	General Motors Co	ANALYSIS
Profitability Ratios (%)
Gross Margin		15.01	17.9
EBITDA Margin		8.66	15.55
Operating Margin		2	3
Pre-Tax Margin		2.71	5.81
Effective Tax Rate		14.96	5.54
Financial Strength
Quick Ratio		1.04	0.73
Current Ratio		1.2	0.92
LT Debt to Equity		2.8	1.88
Total Debt to Equity		7.14	5.85
Interest Coverage		4.54	14.05
Valuation Ratios
Price/Earnings Ratio	17.1	4.9	35.6
Price to Sales P/S	1.9	0.2	2.2
Price to Book P/B	3.2	0.9	1.2
Free Cash Flow per Share		2.26	-6.95
Management Effectiveness (%)
Return On Assets		1.43	3.6
Return On Investment		2.18	6.02
Return On Equity		10.38	21.43
Efficiency
Receivable Turnover		2.5	4.74
Inventory Turnover		12.68	11.78
Total Asset Turnover		0.62	0.67
Free Cash Flow/Net Income		1.97	-1.28