Abbotsford Ltd and Balmain Ltd have provided the following information, which relates to the year ended 30 June 2022.

	Abbotsford Ltd	Balmain Ltd	Industry Average
Return on assets	13.31%	19.10%	15%
Current ratio	1.03:1	1.91:1	1.5:1
Debt to asset ratio	71.2%	103.4%	90.3%
Inventory turnover (days)	55 days	65 days	60 days
Receivable turnover (days)	48 days	78 days	60 days
Profit margin	12.52%	18.22%	14.75%

Required:

Using the above information, evaluate each companys liquidity and profitability.