Net Income $=$ $$2,737$; Sales Revenue $=$ $$69,495$; Total Stockholder Equity $=$ $$10,953$; Cost of Goods Sold $=$ $$51,320$; Inventory $=$ $$8,309$; PPE $=$ $$11,990$; Accounts Receivable $=$ $$22,105$

Company B

$($All figures are in thousands$)$

Net Income $=$ $$1,910$; Sales Revenue $=$ $$15,130$; Total Stockholder Equity $=$ $$7,725$; Cost of Goods Sold $=$ $$12,123$; Inventory $=$ $$875$; PPE $=$ $$3,295$; Accounts Receivable $=$ $$8,013$

Calculate ROE, ART, INVT, and PPET $($calculations should be included in an appendix after the references page$).$

Judge which company is more efficient at using its assets.

Hypothesize which company may have excess inventory.

Explain which company is using its plant and equipment to its best advantage.

Anticipate what C$2$C cycle time information may contribute to understanding inventory conditions in each company.