can you please write about who is doing better depending on the ratios result, i mean write a concoction about the firm that doing better and why is it better, please

1) Current ratio= Current assets/ Current liabilities

Target= $18424/11327= 1.63:1

Wal-Mart= $48331/55561= 0.87:1

2) Accounts receivable turnover= Net Sales/ Average account receivable

Target= $65357/7525= 8.7 times

Wal-Mart= $408214/4025= 101.4 times

3) Average collection period= 365 days/ Accounts receivable turnover

Target= 365/8,7= 42 days

Wal-Mart= 365/101.4 = 3.6 days

4) Inventory turnover ratio= Cost of goods sold/ Average inventory

Target= $45583/6942= 6.6 times

Wal-Mart= $304657/33836= 9.0 times

5) Days in inventory= 365 days/ Inventory turnover ratio

Target= 365/6.6= 55.3 days

Wal-Mart= 365/9.0= 40.6 days

6) Profit margin= Net income/ Net sales

Target= $2488*100/65357= 3.8%

Wal-Mart= $14335*100/408214= 3.5%

7) Asset turnover= Net sales/ Average total assets

Target= $65357/(44106+44533/2)= 1.5 times

Wal-Mart= $408214/(163429+170706/2)= 2.4 times

8) Return on assets= Net Income/ Average total assets

Target= $2488*100/(44106+44533/2)= 5.6%

Wal-Mart= $14335*100/(163429+170706/2)= 8.6%

9) Return on common stockholders' equity= Net income*100/ Average common stockholders' equity

Target= $2488*100/(13712+15347/2)= 17.1%

Wal-Mart= $14335*100/(65682+71056/2)= 21.0%

10) Debt to assets ratio= Total debt/ Total assets

Target= $(11327+17859)*100/44533= 66%

Wal-Mart= $(55561+44089)*100/170706= 58%

11) Time interest ratio= Income before Interest and taxes/ Interest expense

Target= $(2488+1384+707)/707= 6.5 times

Wal-Mart= $(14335+7139+2065)/2065= 11.4 times

12) Free cash flow= Net cash provided by operating activities-Capital expenditures-Dividend

Target= $5881-1729-496= $3656

Wal-Mart= $26249-12184-4217= $9848