how to identify the commonly used criteria for determining acceptability of investment proposals (especially on capital budgets) given the following data?

ARLA FONTERRA

CURRENT RATIO 1.24 1.16

QUICK RATIO/ ACID TEST RATIO 0.77 0.59

NET WORKING CAPITAL 555.00 832.00

ACCOUNTS RECEIVABLE TURNOVER 11.21 8.78

AGE OF RECEIVABLES 32.56 41.59

INVENTORY TURNOVER 7.69 6.28

AGE OF INVENTORY 47.48 58.14

GROSS PROFIT MARGIN RATIO 0.21 0.15

NET PROFIT MARGIN RATIO 0.03 -0.01

OPERATING MARGIN RATIO 0.04 0.01

RETURN ON TOTAL ASSET 0.06 0.01

RETURN ON EQUITY 0.13 -0.08

TIMES ITEREST EARNED 5.88 0.60

DEBT RATIO 0.65 0.65

EQUITY RATIO 0.35 0.35