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Below are the ratios calculated for Chipotle Mexican Grill and Panera Bread using their 2015 financial statements.

	Chipotle	Panera Bread
Current Ratio (liquidity)	29:10	13:10
Quick ratio (liquidity)	1.02	0.90
Accounts receivable turnover ratio (liquidity)	123	24
Inventory turnover ratio (liquidity)	221	32
Turnover in days (liquidity)	1.65	11.41
Times-interest-earned-ratio (leverage)	122.6	61.8
Debt ratio (leverage)	0.22	0.66
Debt-to-equity ratio (leverage)	28%	25.5%
Return on sales (profitability)	0.11	0.06
Return on assets (profitability)	17.4%	17.6%
Return on stockholders equity (profitability)	22.3%	30%
Earnings per share (profitability)	$15.30	$5.81
Price-earnings ratio (profitability)	32:1	38:1
Dividend yield	-	-
Dividend payout ratio	-	-

Overall looking at the above averages I would say that Chipotle is performing better than Panera Bread. All of Chipotles liquidity ratios are better than those of Panera, meaning that Chipotle is in a better position to pay off its short term debts. For example, Chipotle is in a better position in respect to credit and collections as shown by the receivable turnover ratio of 123 compared to that of Panera at 24. Also, Chipotle reflects a significantly higher (favorable) inventory turnover which is almost 7 times that of Panera. Its leverage ratios are also better than those of Panera suggesting that it also is more capable of meeting its long term debt obligations. Chipotle is also capable of earning more from the resources that are invested in the organization as is evident from its profitability ratios. Even though the company has a slightly lower return on equity ratio as compared to its competitor Panera, there are many other factors that favor Chipotle stock. The advantageous position of Chipotle is reflected in EPS, Chipotles EPS is at $15.30, which is almost three times higher than that of Panera at $5.81. Chipotle has a profit margin of 10.5% which is much better compared to that of Panera at 5.6%. Chipotles ROA is also higher than that of Panera, overall making Chipotle seem to be more profitable than Panera. The dividend yield and dividend payout ratio for both companies could not be calculated because both companies did not declare any dividends.