Given in TABLE Q2 are the three-year financial ratios of four companies. Based on the financial information available, assess the performance of each company to identify the best investment alternative.

TABLE Q2: Financial ratios Co. Year Financial ratios GPM NPM Current Quick ATR ACP ITR Debt 2018 0.55 0.20 2.5:1 0.9:1 0.49 55 4 0.3 A 2019 0.44 0.17 2.7:1 1.5:1 0.58 40 6.2 0.4 2020 0.63 0.40 3.1:1 2.5:1 0.78 30 7.3 0.4 2018 0.4 0.38 4:1 1.9:1 0.80 29 5.5 0.4 B 2019 0.48 0.40 5.3:1 2.2:1 0.78 28 5.8 0.4 2020 0.47 0.39 5.5:1 2.1:1 0.84 31 5.4 0.4 2018 0.64 0.29 2:1 1:1 0.55 49 8 0.3 C 2019 0.64 0.32 1.9:1 0.98:1 0.69 40 7.8 0.4 2020 0.63 0.25 2.3:1 1.1:1 0.75 48 8 0.35 2018 0.60 0.44 6:1 4.8:1 0.70 30 7 0.6 D 2019 0.63 0.42 7:1 5.6:1 0.72 25 7.1 0.6 2020 0.63 0.43 7.5:1 5.8:1 0.84 26 7.1 0.55 2018 0.62 0.43 3:1 Ind. 1.5:1 0.69 40 7 0.3 2019 0.62 0.45 3:1 Avr. 2:1 0.72 35 7.4 0.4 2020 0.64 0.44 3.2:1 2.2:1 0.80 35 7.3 0.35