Selected Financial Ratios
For the fiscal years-ending
	Church and Dwight			Procter & Gamble Company
Profitability Ratios	12/31/18	12/31/17	12/31/16	6/30/19	6/30/18	6/30/17
ROA % (Net)	9.41	14.34	10.63	3.34	8.17	12.38
ROE % (Net)	24.34	35.43	22.88	7.83	18.14	27.24
EBITDA Margin %	20.6	21.6	22.45	13.57	24.57	25.16
Liquidity Ratios	12/31/18	12/31/17	12/31/16	6/30/19	6/30/18	6/30/17
Quick Ratio	0.49	0.66	0.47	0.51	0.59	0.65
Current Ratio	0.81	1.07	0.76	0.75	0.83	0.88
Debt Management	12/31/18	12/31/17	12/31/16	6/30/19	6/30/18	6/30/17
LT Debt to Equity	0.61	0.95	0.35	0.43	0.4	0.33
Total Debt to Equity	0.86	1.07	0.57	0.64	0.6	0.57
Interest Coverage	9.97	13.93	26.14	18.99	52.94	47.47
Asset Management	12/31/18	12/31/17	12/31/16	6/30/19	6/30/18	6/30/17
Total Asset Turnover	0.69	0.73	0.81	0.58	0.56	0.53
Receivables Turnover	12	11.93	12.37	14.05	14.4	14.51
Inventory Turnover	6.46	6.95	7.15	7.13	7.32	6.97
Accounts Payable Turnover	10	10.34	11.14	6.27	6.69	6.86
Accrued Expenses Turnover	14.94	15.18	15.42	11.87	14.17	14.45
Property Plant & Equip Turnover	6.88	6.31	5.81	3.23	3.3	3.31
Cash & Equivalents Turnover				19.88	16.42	10.27
Per Share	12/31/18	12/31/17	12/31/16	6/30/19	6/30/18	6/30/17
Book Value per Share	9.94	8.96	7.79	18.84	20.93	21.61

1. Over the 3-year period presented, which company is most effective at collecting cash on its accounts receivable?

2. Over the 3-year period presented, which company generated the highest return on its investment in total assets?

3. Based on the 3-year performance, which company has the riskiest debt profile?

4. Based on the 3-year performance, which company is in the best position to meet its current obligations and unexpected cash demands?

5. If you were a bank lending officer and each of these companies applied for a $1 billion construction loan (i.e. to be repaid in 25 years with interest payments beginning immediately after funding begins), which company would you be more likely to lend to and why?

6. If you were a financial analyst for a global investment company or pension fund, which company would you assign the higher investment recommendation?