$($a$)$ The following ratios are reflecting the operating performance of Venus and Gabriel Corporation:

$\backslash$table$[[$RATIOS$,$VENUS,GABRIEL$],[$Total assets turnover,$2\mathrm{.}0,2\mathrm{.}0],[$Inventory turnover,$4\mathrm{.}6,4\mathrm{.}0],[$Accounts receivable turnover,$12\mathrm{.}0,12\mathrm{.}0],[$Fixed assets turnover,$1\mathrm{.}8,2\mathrm{.}0],[$Net profit margin $(\%),4\mathrm{.}5,2\mathrm{.}9],[$Asset to equity,$2\mathrm{.}1,3\mathrm{.}3],[$EBIT to sales $(\%),9\mathrm{.}9,8\mathrm{.}6],[$Gross margin $(\%),20\mathrm{.}1,19\mathrm{.}8],[$Income tax rate $(\%),35\mathrm{.}0,35\mathrm{.}0]]$

Using the information above, compare the operating performance for both companies and decide which company is perform with a reason.