On the Statement of Financial Position, each companys accountant re-classifies the current portion of the bank loan and mortgage payable, as those debts would be paid in the next 12 months. If this re-classification was done by (A company) but not done by (B company), how would this have affected the comparison of the Current Ratio specifically? Would the current ratio calculations have affected your decision as a loans officer?

A company has a mostly better ratios in liquidity , solvency, profitability