Identify which companys shares you would recommend as the better investment. Provide explanations.

Liquidity Panda Koala

Working capital 94,100 144,750

Current ratio 2.53 2.55

Quick/acid-test ratio 1.08 1.06

Solvency Panda Koala

Debt ratio 0.32 0.36

Debt-to-equity ratio 0.47 0.56

Time interest earned 23.41times 19.05times

Efficiency Panda Koala

Accounts (and notes) receivable turnover 20.18times 14.82times

Days' sales in receivables (average collection period) 22days 27days

Inventory turnover 7.70times 4.91times

Days' sales in inventory 57days 82days

Total asset turnover 1.83times 1.90times

Profitability Panda Koala

Gross profit margin 29.98 % 33.03 %

Net profit margin 21.06 % 23.9 %

Return on total assets 38.46 % 45.49 %

Return on equity 55.77 % 64.96 %

Market perspective Panda Koala

Price-earnings (P/E) ratio 16.63times 13.69times

Dividend yield 5.06% 5.07%