Po-Yen Devices Inc. and Kejia Computer Ltd. are competing businesses. Selected data from the financial statements for the two companies for the year ended 31 December 20X2 are shown below.

Year ended 31 December 20X2 (in thousands of Canadian dollars)	Po-Yen Devices			Kejia Computer
Sales revenue	$	519,000		$	290,000
Earnings from continuing operations, net of income tax		76,800			24,700
Net earnings, after income taxes		63,500			24,700
Comprehensive income		69,200			17,200
Current assets	$	249,900		$	118,200
Tangible capital assets, net		384,400			43,300
Total assets	$	634,300		$	161,500
Current liabilities	$	115,200		$	64,500
Long-term liabilities		345,600
Common shares		100,000			50,000
Retained earnings		73,500			47,000
Total liabilities and shareholders equity	$	634,300		$	161,500
Number of common shares outstanding (thousands)		300,000			250,000

Required: 1. Compute the following ratios for both companies (for convenience, use 20X2 year-end balance sheet amounts instead of averages): (Round percent answers to 1 decimal place (i.e., .234 should be entered as 23.4). and other answers to 2 decimal places.)

2. Which company do you think is more profitable?

multiple choice

• Kejia Computer

• Po-Yen Devices