\begin{tabular}{|l|l|l|l|l|l|} \hline \multicolumn{1}{|c|}{ Ratios } & \multicolumn{2}{|c|}{ ABC } & & XYZ & Stronger Ratio \\ \hline Program expense & & % & % & & \\ \hline Fund-raising efficiency & & & & & \\ \hline Days cash on hand & & days & & days & \\ \hline Working capital (days) & & days & & days & \\ \hline \end{tabular}