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:

Ratios for Current Year	X	Y
P/E	11	12.9
Gross Profit Margin Ratio	28.6	39.3
Net Profit Margin Ratio	2.8	5.7
Current Ratio	2.0	1.4
Cash Coverage Ratio	0.7	2.2
Debt to Equity Ratio	1.4	2.0
Return on Equity Ratio	12.0	27.8
Return on Assets Ratio	5.2	9.3
Dividend Yield Ratio	-	1.4
Earnings per Share Ratio	5.17	5.20