KL and LP are both engaged in retKL limited and LP limited are both engaged in retailing but they seem to take a different approach. one of them prides itself on personal service and the other on competitive prices.

ratio KL ltd LP ltd

ROCE $20\%17\%$

ROE $30\%18\%$

period of recieva $63$days $21$ days

using the information above analyse the performance of the two companie and indicate whch one prides on peeronal service and one which prids on competitive prices?