Based on the ratios attached;

"Write both historical and comparative analysis for these companies. When writing be sure to write separate paragraphs for liquidity, efficiency, leverage, coverage, and profitability ratios"

A B C D E SONY GROUP CORPORATION Ratio Analysis for 2019 , 2020 and 2021 3 Ratio 2019 2020 2021 4 Liquidity Ratios Current Ratio 0.92 0.92 0.63 6 Quick Ratio 0.82 0.84 0.53 7 Efficiency Ratios 8 Inventory Turnover 14.001 14.119 11.352 9 A/R Turnover 6.935 6.649 6.103 10 Average Collection Period 51.91 54.14 58.991 11 Fixed Asset Turnover 6.348 6.605 6.499 12 Total Asset Turnover 0.359 0.341 0.325 13 Leverage Ratios 14 Total Debt Ratio 79% 79% 76% 15 Long-term Debt Ratio 4% 4% 4% 16 LTD to Total Capitalization 17% 16% 14% 17 Debt to Equity 3.81 3.688 3.235 18 LTD to Equity 0. 198 0. 189 0. 167 19 Coverage Ratios 20 Times Interest Earned 1.041 0.812 0.996 21 Cash Coverage Ratio 104.158 107.823 112 819 22 Profitability Ratios 23 Gross Profit Margin 14% 15% 17% 24 Operating Profit Margin 10% 11% 11% 25 Net Profit Margin 7% 13% 9% 26 Return on Total Assets 3% 4% 3% 27 Return on Equity 12.20% 20.80% 12% 28 Return on Common Equity 14% 21% 12% 29 30 Equity Multiplier 4.81 4.688 4.235 31 DuPont ROE 12% 21% 12% 32 33 34A B C D E MICROSOFT CORP 2 Ratio Analysis for 2019 , 2020 and 2021 3 Ratio 2019 2020 2021 4 Liquidity Ratios Current Ratio 2.53 2.52 2.08 6 Quick Ratio 2.50 2.49 2.05 7 Efficiency Ratios 8 Inventory Turnover 15.177 17.825 15.68 9 A/R Turnover 4.262 4.468 4.418 10 Average Collection Period 84.46 80.579 81.478 11 Fixed Asset Turnover 0.717 0.786 0.912 12 Total Asset Turnover 0.439 0.475 0.504 13 Leverage Ratios 14 Total Debt Ratio 64% 61% 58% 15 Long-term Debt Ratio 28% 25% 21% 16 LTD to Total Capitalization 44% 39% 34% 17 Debt to Equity 1.8 1.547 1.351 18 LTD to Equity 0.773 0.644 0.503 19 Coverage Ratios 20 Times Interest Earned 0.983 0.999 0.983 21 Cash Coverage Ratio 20.312 25.187 34.448 22 Profitability Ratios 23 Gross Profit Margin 75% 76% 75% 24 Operating Profit Margin 34% 37% 42% 25 Net Profit Margin 31% 31% 37% 26 Return on Total Assets 14% 15% 18% 27 Return on Equity 38% 37% 43% 28 Return on Common Equity 38% 37% 43% 29 30 Equity Multiplier 2.8 2.547 2.351 31 DuPont ROE 38% 38% 43% 32 33 34 35