Companies that operate in different industries may have very different financial ratio values. These differences may grow even wider when we compare companies located in different countries.

1.	Compare three leading companies on their current ratio, debt ratio, leverage ratio, and times-interest-earned ratio. Compute the ratios for Company Upper D

, Company Upper M, and Company Upper P. Based on your computed ratio values, which company looks the least risky?

(Amounts in millions or billions)	Company D	Company M	Company P
Income data
Total revenues	$ 9,728	7,312	136,103
Operating income	292	222	5,603
Interest expense	43	28	687
Net income	26	16	455
Asset and liability data
(Amounts in millions or billions)
Total current assets	430	6,108	178,828
Long-term assets	90	100	39,776
Total current liabilities	177	2,197	72,400
Long-term liabilities	127	2,335	111,227
Stockholders' equity	216	1,676	34,977