Company X and Company Y are two giants of the retail industry. Both offer full lines of moderately priced merchandise. In the last fiscal year, annual sales for Company X totaled $53 billion and annual sales for Company Y totaled $20 billion. Compare the two companies as a potential investment based on the following ratios: \begin{tabular}{|l|c|c|} \hline Gross Profit Margin Ratio & & 39.3 \\ \hline Net Profit Margin Ratio & 28.6 & 5.7 \\ \hline Current Ratio & 2.8 & 1.4 \\ \hline Cash Coverage Ratio & 2.0 & 2.2 \\ \hline Debt to Equity Ratio & 0.7 & 2.0 \\ \hline Return on Equity Ratio & 1.4 & 27.8 \\ \hline Return on Assets Ratio & 12.0 & 9.3 \\ \hline Dividend Yield Ratio & 5.2 & 1.4 \\ \hline Earnings per Share Ratio & - & 5.20 \\ \hline \end{tabular}