You have been assigned as an analyst for comparing the performances (cross sectional analysis) of Blackburn Corporation with Delta Corporation during the year 2019; Both the companies have provided the following information:

Ratio Blackburn Delta

ROE 0.076 0.042 ROA 0.51 0.50 P/E Ratio 10.5 10 Market Book Ratio 4 2 Inventory Turnover 4.4 5.1 Debtors Collection Period 20 days 18 days Leverage Ratio 0.37 0.44 Net Profit Margin 0.082 0.054 Total Asset Turnover 0.94 0.79 Current Ratio 1.32 1.46 Quick Ratio 0.4 0.8 Times Interest Earned 5.6 3.3 EPS 3.26 1.81

Compare the performances of these two companies based on: Financial Risk (5)

Efficiency (5) Profitability (5)