Company X		Company Y
	Year 2020		Year 2020
	000		000
Total Current Asset	1,403,085		277,448.119
Total Current Liabilities	823,669		215,818.641
Opening Inventory	822,555		140,186.570
Closing Inventory	868,055		152,371.841
Net Income	21,860		145,055.115
Shareholders Equity	3,276,471		543,544.889
After Tax Interrest	38,067		17,330.990
Total Capitalization	4,739,195		777,697.601
Market Capitalization	3,406,540,397		3,672,000.000
Revenue	2,879,205		1,388,706.434
Total Asset	5,562,864		993,516.242
Total Liabilities	2,286,393		449,971.353
COS	1,953,157		1,014,335.047
Long term Debt	1,462,724		234,152.712
Total Debt	2,286,393		449,971.353
Book Value of Equity	3,276,471		543,544.889
Operating Income	80,567		198,410.101
Sales	2,879,205		1,388,706.434
Book value of invested capital	26,510,042		27,000.000

CROSS SECTIONAL ANALYSIS	Company X for year 2020	Company Y for year 2020
EFFICIENCY RATIO
Asset turnover	0.52	1.40
Inventory turnover	2.31	6.93
PROFITABILITY RATIO
ROA	1.08%	16.34%

Use the information above to analyze the ROA for Company X and Y. Do not merely state that the company is performing better or worse than its peer. Give possible reasons what might have caused the company to perform better or worse than its peer.