Compare the two companies using the created common size income statement and balance sheet for year 2019

1.1-- Common Size Balance Sheet

Company	Almarai		Savola
Balance Sheet	31/12/2019	31/12/2018	31/12/2019	31/12/2018
Current Assets	9.14%	9.69%	12.07%	14.58%
Inventory	12.66%	11.99%	10.32%	11.82%
Investments	0.71%	0.32%	33.66%	38.90%
Fixed Assets	77.36%	77.70%	24.54%	30.50%
Other Assets	0.13%	0.30%	19.41%	4.19%
Total Assets	100.00%	100.00%	100.00%	100.00%
Current Liabilities	17.27%	16.73%	33.25%	37.87%
Non-Current Liabilities	36.70%	38.36%	34.72%	26.08%
Other Liabilities	-	-	-	-
Shareholders Equity	44.21%	43.09%	28.47%	32.03%
Total Liabilities and Shareholder Equity	100.00%	100.00%	100.00%	100.00%
Minority Interests	1.83%	1.82%	3.56%	4.02%

1.2 Common Size Income Statement

Company	Almarai		Savola
Statement of Income	31/12/2019	31/12/2018	31/12/2019	31/12/2018
Sales	100.00%	100.00%	100.00%	100.00%
Sales Cost	62.60%	-60.32%	79.75%	82.13%
Total Income	37.40%	39.68%	20.25%	17.87%
Other Revenues	-	-	3.50%	2.65%
Total Revenues	37.40%	39.68%	23.75%	20.52%
Admin and Marketing Expenses	19.35%	-19.73%	15.21%	16.10%
Depreciation	-	-	1.70%	2.22%
Other Expenses	4.58%	-4.80%	4.23%	4.12%
Total Expenses	23.93%	-24.53%	21.14%	22.44%
Net Income Before Zakat	13.47%	15.15%	2.60%	-1.92%
Zakat	0.84%	0.51%	0.47%	0.47%
Net Income	12.62%	14.64%	2.14%	-2.39%
Balance First Period	-	-	8.08%	13.29%
Reserves	-	-	-	-
Cash Dividends	-	-	-	2.45%
Other Distributions	-	-	0.07%	0.22%
Balance End Period	-	-	10.29%	8.24%