Compare and interpret the results of the ratios of the principal company (A) and its competitor (B)

Solvency analysis A B Debt to Assets 0.568564367 0.71807847 Total Liabilities (Total Assets - Total Equity) Total Assets Total debts Shareholderis equity Debt-Equity = 1.317842857 2.54708627 Long Term debt Equity = Long term debt Shareholders equity 0.439839925 0.99015042 Interest Coverage Ratio Earnings Before Interest And Taxes (EBIT) Interest Expenses 22.70904328 6.5112481 Profitability analysis Return on investment . B ROA= Net income Average Assets 0.250738852 0.10068987 ROIROA = Profit margin Assets turnover 0.250738852 0.10068987 Net income ROEN Average shareholders' equity Operating performance 0.595194641 0.37709588 Gross profit margin sales-cost of sales X100 Sales 14.28% 17.43% Pre-tax operating profit margin= Income from operating x100 Sales 11.83% 5.41% Net profit margin= Net income X100 Net sales 10.78% 4.70%