$\backslash$table$[[$Ratio type,Company A$,$Company B$,$Company C$,\backslash$table$[[$Industry$],[$Average$]]],[$Liquidity Ratios$],[$Current Ratio,$1\mathrm{.}8,1\mathrm{.}3,2\mathrm{.}1,1\mathrm{.}5],[$Quick Ratio,$1\mathrm{.}0,0\mathrm{.}8,1\mathrm{.}5,1\mathrm{.}0],[$Profitability Ratios$],[$Gross Profit Margin,$25\%,30\%,28\%,27\%],[$Net Profit Margin,$10\%,15\%,12\%,13\%],[\backslash$table$[[$Return on Assets$],[($ROA$)]],8\%,10\%,9\%,8\mathrm{.}8\mathrm{.}5\%],[$Efficiency Ratios$],[\backslash$table$[[$Inventory Turnover$]],5$ times,$7$ times,$6$ times,$6$ times$],[$Asset Turnover,$1\mathrm{.}5$ times,$2\mathrm{.}0$ times,$1\mathrm{.}8$ times,$1\mathrm{.}7$ times$],[$Solvency Ratios$],[\backslash$table$[[$Debt to Equity$],[$Ratio$]],0\mathrm{.}6,0\mathrm{.}4,0\mathrm{.}7,0\mathrm{.}5],[\backslash$table$[[$Interest Coverage$],[$Ratio$]],4$ times,$6$ times,$5$ times,$5$ times$]]$ Based on the provided financial ratios, which company appears to need the most improvement in financial management? The most recent financial statements for Marpole Inc., are shown here $($assuming no income taxes$)$:

Assets and costs are proportional to sales. Debt and equity are not. No dividends are paid. Next year's sales are projected to be

$$11,280.$

What is the external financing needed? $($Do not round intermediate calculations and round your final answer to $2$ decimal places.

Omit $ sign in your response.$)$

External financing needed

$

Which company potentially carries the highest financial risk?