How do you determine which company (Jones Corporation and smith corporation) is the better of the two using ratio analysis and why. What ratio do I focus on.

	Jones Corporation			Smith Corporation
Profit margin	34.01%			3.37%
Return on assets (investments)	94.72%			7.87%
Return on equity	134.01%			23.35%
Receivable turnover	22.99	times		13.76	times
Average collection period	15.66	days		26.16	days
Inventory turnover	35.27	times		14.27	times
Fixed asset turnover	4.52	times		4.24	times
Total asset turnover	2.78	times		2.34	times
Current ratio	2.42	times		2.78	times
Quick ratio	1.92	times		1.77	times
Debt to total assets	29.32%			66.30%
Time interest earned	69.39	times		4.90	times
Fixed Charges Coverage	31.46			3.50