The following table presents a selection of ratios for ScooterAir and Dolphin Airlines, two businesses that operate in the same industry:

ScooterAir Dolphin Airlines

Asset turnover 1 times 0.4 times

Debtors days 6.8 days 25.1 days

Current Ratio 0.59 0.89

Total debt to equity ratio 120.31% 250.89%

Profit margin 10.50% 4.32%

Quick Ratio 1.09 0.33

Return on equity (ROE) 22.4% (35.7)%

Return on assets (ROA) 4.90% 1.42%

Classify the above ratios into the categories of profitability, asset efficiency, liquidity and capital structure and compare the ratio results of the two entities. Based on your analysis, identify and explain which company would be considered the better investment.