As a Financial Analyst Assistant, you are asked to compare Merpati Seni Bina Ltd's financial information ratios ( refer to attachment ) with a chosen competitor's company ( IJM Corporation Berhad ) for analysis purposes. You may use the annual report of 2019 from IJM to conduct your comparison. 

Annual Report as of 2019 from IJM Corporation Berhad: https://www.ijm.com/sites/default/files/annualreport-pdf/arc_ar_2019_0.pdf

Question: Please construct a detailed comparison between the two companies mentioned in word form.

Merpati Seni Bina Ltd (Construction industry) Ratio 2017 2018 2019 Industry Average % Return on capital employed 30.1 28.6 26.0 26% Asset turnover (times) 1.82 1.72 1.88 1.79 times Net profit margin (%) 15.1 17.2 13.5 14.5% Current ratio 1.23:1 1.22:1 1.3:1 1.5:1 Acid test ratio 0.87:1 0.87:1 0.99:1 1.03:1 Accounts Receivables collection period (days) 80 88 95 83 days Account Payables collection period (days) 120 122 118 120 days Gearing ratio (%) 81.5% 70.8% 63.7% 32%