Select the three ratios to best evaluate the companies. Determine which ratios are best explaining why they are important.

Company 1 Company 2 4,466 197 4,272 5,622 4 ASSETS 5 Current assets: 6 Cash and equivalents 7 Short-term investments 8 Accounts receivable, net 9 Other current financial assets 10 Inventories 11 Income tax recievables 12 Prepaid expenses and other current assets 13 Total current assets 14 Property, plant and equipment, net 15 Right-of-use assets 16 Trademarks 17 Identifiable intangible assets, net 18 Goodwill 19 Long-term-financial assets 20 Other non-current financial assets 21 Deferred income taxes and other assets 22 Total non-current assets 23 TOTAL ASSETS 1,968 16,525 4,744 2,220 292 2,625 544 4,085 94 1.076 10,936 2,380 2,931 859 305 1,257 367 450 1,196 9,745 20,681 283 154 2,011 7,192 23,717 43 733 2,612 5,010 229 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Current portion of long-term debt Notes payable Short-term borrowing Current lease liabilities Other current financial liabilities Other current provisions Accounts payable Accrued liabilities Income taxes payable Other current liabilities Total current liabilities Long-term debt Deferred income taxes and other liabilities Non-current lease liabilities Pension and similar obligations Other non-current provisions Other non-current financial liabilities Total non-current liabilities Shareholders' equity: Common stock at stated value: Class A convertible 315 and 329 shares outstanding Class B - 1,253 and 1,272 shares outstanding Capital in excess of stated value Accumulated other comprehensive income (loss) Retained earnings 235 1,446 2,703 2,437 618 538 8,753 1,595 280 2,399 7,866 3,464 3,347 229 257 109 4,869 6,811 7,163 231 1,643 196 45 6,555 Non-controlling interests 261 Total shareholders' equity TOTAL LIABILITIES & SHAREHOLDERS' EQUITY 9,040 23,717 7,057 20,680 Company 1 Company 2 4,466 197 4,272 5,622 4 ASSETS 5 Current assets: 6 Cash and equivalents 7 Short-term investments 8 Accounts receivable, net 9 Other current financial assets 10 Inventories 11 Income tax recievables 12 Prepaid expenses and other current assets 13 Total current assets 14 Property, plant and equipment, net 15 Right-of-use assets 16 Trademarks 17 Identifiable intangible assets, net 18 Goodwill 19 Long-term-financial assets 20 Other non-current financial assets 21 Deferred income taxes and other assets 22 Total non-current assets 23 TOTAL ASSETS 1,968 16,525 4,744 2,220 292 2,625 544 4,085 94 1.076 10,936 2,380 2,931 859 305 1,257 367 450 1,196 9,745 20,681 283 154 2,011 7,192 23,717 43 733 2,612 5,010 229 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Current portion of long-term debt Notes payable Short-term borrowing Current lease liabilities Other current financial liabilities Other current provisions Accounts payable Accrued liabilities Income taxes payable Other current liabilities Total current liabilities Long-term debt Deferred income taxes and other liabilities Non-current lease liabilities Pension and similar obligations Other non-current provisions Other non-current financial liabilities Total non-current liabilities Shareholders' equity: Common stock at stated value: Class A convertible 315 and 329 shares outstanding Class B - 1,253 and 1,272 shares outstanding Capital in excess of stated value Accumulated other comprehensive income (loss) Retained earnings 235 1,446 2,703 2,437 618 538 8,753 1,595 280 2,399 7,866 3,464 3,347 229 257 109 4,869 6,811 7,163 231 1,643 196 45 6,555 Non-controlling interests 261 Total shareholders' equity TOTAL LIABILITIES & SHAREHOLDERS' EQUITY 9,040 23,717 7,057 20,680