Please answer the following question carefully.

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Given in TABLE Q2 are the three-year financial ratios of four companies. Based on the financial information available, assess the performance of each company to identify the best investment alternative. Co. Year GPM ACP ITR Debt 55 4 2018 2019 0.55 0.44 0.63 0.3 0.4 A 6.2 TABLE Q2: Financial ratios Financial ratios NPM Current Quick ATR 0.20 2.5:1 0.9:1 0.49 0.17 2.7:1 1.5:1 0.58 0.40 3.1:1 2.5:1 0.78 0.38 4:1 1.9:1 0.80 0.40 5.3:1 2.2:1 0.78 0.39 5.5:1 2.1:1 0.84 0.29 2:1 1:1 0.55 40 30 0.4 7.3 5.5 29 0.4 2020 2018 2019 2020 B 28 5.8 0.4 0.4 0.48 0.47 0.64 31 5.4 0.4 2018 49 8 0.3 0.32 1.9:1 0.98:1 40 7.8 0.69 0.75 0.4 0.35 0.25 2.3:1 48 8 2019 2020 2018 2019 2020 0.44 6:1 1.1:1 4.8:1 5.6:1 30 7 0.6 D 0.42 7:1 0.70 0.72 0.84 25 0.64 0.63 0.60 0.63 0.63 0.62 0.62 0.64 7.1 0.6 0.55 0.43 7.5:1 5.8:1 26 7.1 2018 0.43 1.5:1 0.69 7 Ind. 3:1 3:1 40 35 0.3 0.4 0.45 2:1 0.72 7.4 Avr. 2019 2020 0.44 3.2:1 2.2:1 0.80 35 7.3 0.35 Given in TABLE Q2 are the three-year financial ratios of four companies. Based on the financial information available, assess the performance of each company to identify the best investment alternative. Co. Year GPM ACP ITR Debt 55 4 2018 2019 0.55 0.44 0.63 0.3 0.4 A 6.2 TABLE Q2: Financial ratios Financial ratios NPM Current Quick ATR 0.20 2.5:1 0.9:1 0.49 0.17 2.7:1 1.5:1 0.58 0.40 3.1:1 2.5:1 0.78 0.38 4:1 1.9:1 0.80 0.40 5.3:1 2.2:1 0.78 0.39 5.5:1 2.1:1 0.84 0.29 2:1 1:1 0.55 40 30 0.4 7.3 5.5 29 0.4 2020 2018 2019 2020 B 28 5.8 0.4 0.4 0.48 0.47 0.64 31 5.4 0.4 2018 49 8 0.3 0.32 1.9:1 0.98:1 40 7.8 0.69 0.75 0.4 0.35 0.25 2.3:1 48 8 2019 2020 2018 2019 2020 0.44 6:1 1.1:1 4.8:1 5.6:1 30 7 0.6 D 0.42 7:1 0.70 0.72 0.84 25 0.64 0.63 0.60 0.63 0.63 0.62 0.62 0.64 7.1 0.6 0.55 0.43 7.5:1 5.8:1 26 7.1 2018 0.43 1.5:1 0.69 7 Ind. 3:1 3:1 40 35 0.3 0.4 0.45 2:1 0.72 7.4 Avr. 2019 2020 0.44 3.2:1 2.2:1 0.80 35 7.3 0.35