Cash	$ 1,500.00
Marketable Securities	$ 2,500.00
Accounts Receivable	$ 15,000.00
Inventory	$ 33,000.00
Total Current Assets	$ 52,000.00
Fixed Assets (net)	$ 35,000.00
Total Assets	$ 87,000.00
Liabilities & Stockholders Equity
Accounts Payable	$ 15,000.00
Notes Payable	$ 12,500.00
Total Current liabilities	$ 25,000.00
Long-term Debt	$ 22,000.00
Total liabilities	$ 47,000.00
Common Stock	$ 5,000.00
Contributed Capital	$ 18,000.00
Retained Earnings	$ 17,000.00
Total Stockholders equity	$ 40,000.00
Total liabilities & Stockholders equity	$ 87,000.00
Sales	$ 130,000.00
Cost of Sale	$ 103,000.00
Gross Margins	$ 27,000.00
Operating Expenses	$ 16,000.00
	$ 11,000.00
Earnings before interest and taxes
Interest Expenses	$ 3,000.00
Earnings before taxes	$ 8,000.00
Income tax	$ 3,000.00
Earnings after taxes	$ 5,000.00

A competitor of ACME has for the same time period reported the following three ratios:

Current ratio 1.52 Long-term debt to equity .25 or 25% Net profit margin .08 or 8%

Given these three ratios only which company is performing better on each ratio? Also overall who would you say has the best financial performance and position. Support your answer.