Compare the following ratios between Costco and Walmart and analyze which company is doing better.

Debt Management Analysis: Times Interest Earned Debt-to-Equity Ratio

Group Homework 2: Case Study - Financial Ratio Analysis Company Name Walmart Costco Fiscal Year End Year end: Jan. 31 Year end: Sept. 1 Period As of Jan. 31, 2021 As of Jan. 31, 2020 As of Aug. 31, 2020 As of Aug. 31, 2019 Liquidity Analysis: Current Ratio 0.34 0.79 1.13 1.01 Acid-Test Ratio 0.49 0.22 0.64 0.52 Asset Management Analysis: Acounts Recivable Turnover 85.81 83.38 107.59 99.48 Average Collection Period 4.25 4.38 3.38 3.83 Inventory Turnover 9.35 3.88 11.84 11.66 Average Sale Period 38.81 41.02 29.76 30.81 Asset Turnover 2.21 2.22 3.00 3.36 Debt Management Analysis: Times Interest Earned(Gurufocus.com) 9.74 7.91 33.97 31.58 Debt-to-Equity Ratio 0.56 0.67 0.41 0.44 Profitability Analysis: Gross Margin Percentage 24.83 24.69 13.09 12.98 Net Profit Margin Percentage 2.42 2.84 2.40 2.40 Return on Assets 5.43 6.43 7.31 8.16 Return on Equity 15.66 18.64 21.70 23.77 Market Performance Analysis: Earnings per Share 4.75 5.19 9.02 8.26 Price-Earnings Ratio 29.34 21.52 37.35 34.28 Book Value per Share 31.03 28.80 42.39 35.45