Given the following for companies A & B:

• Fixed asset turnover: 2.8 vs. 2
• Inventory turnover: 5 vs. 4.5
• Current ratio: 1.3 vs. 1.4
• Quick ratio: 0.28 vs. 0.3
• Debt-to-equity ratio: 46.6% vs. 28.1%
• Interest coverage ratio: 24.7 vs. 33.5
• Net profit margin: 6.3% vs. 6.6%
• ROE: 17.4% vs. 13.8%
• ROA: 11.9% vs. 10.8%

We can conclude that Company B:

1. Has less total debt outstanding, or
2. Uses its assets less efficiently

Please explain your answer as well, really appreciate it!