Discus the differences between XOM and BP profitability ratios. Has the stock price recovered from the 2020 drop? Are there any significant differences between XOMS net income and its cash flows from operations? Is it possible to clearly identify the sources of this difference? Is the relationship between cash flows and net income changing over time? Why? Explain the difference in XOMs performance based on the gross margin ratio and ROE.

\begin{tabular}{|c|l|l|l|l|l|l|l|} \hline Profitability & & \multicolumn{1}{|c|}{2021} & \multicolumn{1}{|c|}{2020} & \multicolumn{1}{|c|}{2019} & \multicolumn{1}{|c|}{2018} & 2017 & 2016 \\ \hline \multirow{2}{*}{\begin{tabular}{c} Return on Sales \\ (ROS) \% \end{tabular}} & \begin{tabular}{l} XOM(thous \\ ands) \end{tabular} & 0.08 & (0.13) & 0.05 & 0.07 & 0.08 & 0.3 \\ \cline { 2 - 8 } & BP & 0.04 & (.11) & 0.01 & 0.03 & 0.01 & .62 \\ \hline \begin{tabular}{c} Return on \\ Assets (ROA) \% \end{tabular} & XOM & 6.86 & (6.44) & 4.05 & 6 & 5.81 & 2.34 \\ \cline { 2 - 9 } & BP & 2.73 & (7.2) & 1.39 & 3.36 & 1.26 & 0.04 \\ \hline \begin{tabular}{c} Return on \\ Common Equity \\ (ROE) \% \end{tabular} & XOM & 14.15 & (12.83) & 7.48 & 10.98 & 11.1 & 4.62 \\ \cline { 2 - 8 } & BP & 10.31 & (23.87) & 4.07 & 9.48 & 3.5 & 0.12 \\ \hline \begin{tabular}{c} Gross Margin \\ Ratio \% \end{tabular} & XOM & 32.3 & 31.8 & 31.2 & 32.1 & 32.9 & 33.8 \\ \cline { 2 - 8 } & BP & 24.3 & 24.4 & 29.1 & 15.2 & 15.6 & 15.2 \\ \hline \end{tabular}