An investor is trying to decide whether to invest in Astromech or Cyberdyne. In other words, they are trying to decide whether they want to purchase shares in the company to become one of the shareholders.

To help them decide, a financial analyst calculated some key ratios for each company (you do NOT need to do any calculations here).

Making reference to at least 3 of the calculated ratios, which company's shares would you recommend the investor purchase?

Astromech Droid Manufacturing				Cyberdyne Robotics Systems
Income Statement				Income Statement
For the years ending December 31				For the years ending December 31
	2021	2020			2021	2020
Net sales	$ 1,655,000	$ 985,000		Net sales	$ 1,840,000	$ 1,956,000
COGS	662,000	344,750		COGS	404,800	469,440
Gross Profit	$ 993,000	$ 640,250		Gross Profit	$ 1,435,200	$ 1,486,560
Operating expenses	387,270	409,760		Operating expenses	444,912	877,070
Operating income	$ 605,730	$ 230,490		Operating income	$ 990,288	$ 609,490
Interest expense	8,125	8,300		Interest expense	21,840	10,570
Income tax expense	179,282	66,657		Income tax expense	290,534	179,676
Net income	$ 418,323	$ 155,533		Net income	$ 677,914	$ 419,244
Astromech Droid Manufacturing				Astromech Droid Manufacturing
Balance Sheet				Balance Sheet
As at December 31				As at December 31
	2021	2020			2021	2020
Total Assets	$ 584,000	$ 621,000		Total Assets	$ 861,000	$ 588,000
Total Liabilities	$ 325,000	$ 332,000		Total Liabilities	$ 624,000	$ 302,000
Total Equity	259,000	289,000		Total Equity	237,000	286,000
Total Liabilities & Equity	$ 584,000	$ 621,000		Total Liabilities & Equity	$ 861,000	$ 588,000
Neither company has preferred shares				Neither company has preferred shares
Avg common shares	60,000			Avg common shares	27,000
Market price per share	$ 48.53			Market price per share	$ 13.05
Total dividends paid	$ 78,000			Total dividends paid	$ 91,000
Dividends per share	$ 1.30			Dividends per share	$ 3.37
2021 Ratios
	Astromech	Cyberdyne	Formula
Solvency Ratios:
Debt ratio	55.65%	72.47%	liabilities/assets
Equity ratio	44.35%	27.53%	equity/assets
Profitability Ratios:
Profit margin (ROS)	25.28%	36.84%	net profit / net sales
Gross profit ratio	60.00%	78.00%	gross profit / net sales
Return on total assets	69.43%	93.57%	net profit / average total assets
Return on equity	152.67%	259.24%	net profit / average equity
Earnings per share	$ 6.97	$ 25.11	net profit / avg common shares outstanding
Market Ratios:
Price-earnings ratio	6.96	0.52	market price per share / EPS
Dividend yield	2.68%	25.83%	dividends per share / market price per share