Below are the results of the financial indicators for APPLE and MSFT for the year 2019. Compare both companies with each other and with the industry for each of the categories of financial indicators and recommend any changes that are necessary so that, according to your assessment, the disadvantaged company can move closer to and even outperform the best company. financial status or industry.

Financial Ratios Categories	Year 2019		Industrial and Commercial Machinery and Computer Equipment
Solvency or Debt Ratios	Apple	MSFT	2019
Debt ratio	0.74	0.61	0.57
Debt-to-equity ratio	2.80	1.57	1.04
Interest coverage ratio	19.06	18.75	3.35
Liquidity Ratios
Current ratio	1.60	2.80	1.97
Quick ratio	1.56	2.77	1.13
Cash ratio	1.05	2.25	0.34
Profitability Ratios
Net Profit margin	21%	33%	3.1%
ROE (Return on equity), after tax	63%	40%	7.2%
ROA (Return on assets)	16.6%	15.5%	5.8%
Gross Profit Margin	38%	68%	33.9%
Operating Profit Margin	25%	37%	5.3%
Activity or Efficiency Ratios
Total Asset Turnover	0.79	0.47	2.85
Days Sales Outstanding (days)	63.96	54.47	17
Day Sales in Inventory (days)	15.4	9.0	25
Market Ratios
M/B	14.26	10.79	12.53
EPS	3.19	5.73	4.46
P/E	33.45	27.23	30.34