RATIOS	RETAIL	WALMART	TARGET
Profitability Ratios (%)
Gross Margin	16.94	25.37	25.82
EBITD Margin	4.66	9.53	7.15
Operating Margin	2.51	4.32	5.16
Pretax Margin	2.97	3.02	4.07
Effective Tax Rate
Financial Strength
Quick Ratio	0.22	0.20	0.30
Current Ratio		0.76	0.95
LT Debt to Equity		47.29	96.65
Total Debt to Equity	0.15	59.70	98.96
Interest Coverage
Valuation Ratios
P/E Ratio		26.56	11.47
Price to Sales (P/S)	0.4	0.64	0.56
Price to Book (P/B)	5.42	4.04	3.37
Price to Tangible Book
Price to Cash Flow	6.83	11.32	5.80
Price to Free Cash Flow
Management Effectiveness (%)
Return On Assets	8.96	4.89	7.66
Return On Investment	27.25	8.41	13.01
Return On Equity	34.98	12.67	25.84
Dividends
Dividend Yield
Payout Ratio	30.81
Efficiency
Revenue/Employee	444,526	217,540	208,345
Net Income/Employee	11,545	4,288	8,487
Receivable Turnover	81.03	87.40	85.67
Inventory Turnover	15.2
Asset Turnover	3.45	2.48	1.88

Based on the ratio analysis above, in which company would you be willing to invest and why?