Based on below data net short-term liability, net long-term liability, liquidity ratio, and the working-capital to sales ratio Please provide a description comparing the results for ABC Co VS DEF Co.

Managerial Balance Sheet
	ABC Co	DEF Co
	2016	2016
Invested capital:
Cash	3,458,000	10,024,000
Working capital requirement	3,250,000	-831,000
Net fixed assets	63,420,000	46,806,000
Invested capital	70,128,000	55,999,000
Capital employed:
Short-term debt	1,916,000	323,000
Long-term debt	31,378,000	25,394,000
Stockholders' equity	36,834,000	30,282,000
Capital employed	70,128,000	55,999,000
Net short-term liquidity = S/T debt - cash	-1,542,000	-9,701,000
Net long-term liquidity = Stkhlds' eq. + L/T debt - net fixed assets	4,792,000	8,870,000
Liquidity ratio = net long-term liquidity / working capital requirement	1.474461538	-10.673887
Working capital to sales = working capital / sales	0.02	-0.01