Write a report analysing the financial performance and financial position of two similar companies in the same industry. Your report should utilise profitability, efficiency, short and long-term liquidity ratios and information in the statement of cash flow including reference to matters that may give cause for concern on companies selected and discuss the difference between accounting profit and cash position of the companies selected. Your analysis should include shortcomings of using ratios to analysis financial position of companies and discussion on non-financial factors consideration, with examples and appropriate in-text citation.