Standard Bank has been approached by two customers for a short term loan of INR $30,00,000.$ The bank intends to accept the loan of one company only. The following Summarized financial Information iis available from the latest financial statements $($Given in the table in the picture attached$)$

Required:

Which customer's loan request should be accepted by Standard Bank and why? $($Please answer in detail with explanations thanks in advance it eowould help me a lot