1q. explain and compare the two company ASSET UTILIZATION for three years

	Ratio	2016	2017	2018
a.	Current Ratio	6.246 times 2.827 times	3.067 times 1.906 times	2.918 times 2.095 times

5.	ASSET UTILIZATION
a.	Cash Turnover	7.90 times 19.348 times	7.377 times 17.741 times	13.94 times 17.334 times
b.	Accounts Receivable Turnover	8.234 times 6.863 times	6.335 times 6.758 times	5.494 times 6.815 times
c.	Inventory Turnover	8.537 times 6.818 times	6.616 times 5.641 times	8.665 times 6.378 times
d.	Working Capital Turnover	3.667 times 4.914 times	3.003 times 5.381 times	3.823 times 6.156 times
e.	PPE Turnover	2.974 times 1.533 times	2.461 times 1.442 times	2.694 times 1.613 times
f.	Total Asset Turnover	1.422 times 0.877 times	1.176 times 0.858 times	1.308 times 0.978 times