Based on these ratio's which company is the better investment and which ratio's are the most Important to investors , which company will be the better investment in the future and which ratio's are best used to determine future value

Year 2020 Year 2020

S.no. Particulars A Inc. B Inc

1 Earnings per Share of Common Stock 2.99 59.15

2 Current Ratio 1.16 3.07

3 Gross Profit Rate 38.80% 53.60%

4 Profit Margin 21.70% 22.10%

5 Inventory Turnover 9.00 4.00

6 Days in Inventory 41.00 91.00

7 Accounts Receivable Turnover 61.00 59.00

8 Average Collection Period

9 Asset Turnover 432.00 597.00

10 Return on Assets (ROA) 1 8.40% 13.50%

11 Debt to assets Ratio 0.32 0.07

12 Times Interest Earned Ratio. 21.88 25.7

13 Dividend Yield 0.60 0.00

14 Return on Common Stockholders' Equity (ROE) 147.40% 31.42%

15 Free cash flow 59 B 42.84 B

16 Price-Earnings Ratio (working Note )

Price-Earnings Ratio (working Note )

= MPS/ EPS

MPS on 16 Sep. 2020 115.01

MPS on 31 Dec. 2020 1739.52

EPS 2.99 59.15

Price-Earnings Ratio 38.5 29.41