TAI is a manufacturing company while KIA is a software development company. As the financial analyst from Mzumbe University, you have been provided with the followingfinancial ratios of the two companies TAI and KIA.

DETAILS	TAI	KIA
ROCE	25%	60%
Operating ProfitMargin	22%	40%
Debt-Equity ratio	70%	35%
Current ratio	2.5	4.00
Quick ratio	0.7	3.8
Asset Turnover	2.5	3.8

Required:

Compare and analyse financial ratios of the two companies above. Also, state if it makes any difference whether the company is a manufacturing company or a service-oriented company.