The following table provides the results of the analysis of two companies financial statements for the previous year.

				Company A			Company B
1		Current ratio		0.87			1.82
2		Acid-test ratio		0.31			0.57
3		Receivables turnover		11.36			11.90
4		Collection period (days)		32			31
5		Inventory turnover		4.3			4.5
6		Days sales in inventory		85			81
7		Debt to total assets		55.0	%		58.0	%
8		Interest coverage		74			19
9		Gross profit margin		55.0	%		35.0	%
10		Profit margin		39.0	%		13.0	%
11		Asset turnover		0.90			1.28
12		Return on assets		35.0	%		17.0	%
13		Return on equity		66.0	%		37.0	%

For each of the ratios above, identify which company had the better performance.

				Company A			Company B
1		Current ratio		0.87			1.82			Company ACompany B
2		Acid-test ratio		0.31			0.57			Company ACompany B
3		Receivables turnover		11.36			11.90			Company ACompany B
4		Collection period (days)		32			31			Company ACompany B
5		Inventory turnover		4.3			4.5			Company ACompany B
6		Days sales in inventory		85			81			Company ACompany B
7		Debt to total assets		55.0	%		58.0	%		Company ACompany B
8		Interest coverage		74			19			Company ACompany B
9		Gross profit margin		55.0	%		35.0	%		Company ACompany B
10		Profit margin		39.0	%		13.0	%		Company ACompany B
11		Asset turnover		0.90			1.28			Company ACompany B
12		Return on assets		35.0	%		17.0	%		Company ACompany B
13		Return on equity		66.0	%		37.0	%		Company ACompany B

Using the ratios above, identify which company had the better performance with respect to:

1		Liquidity		Company ACompany B
2		Solvency		Company ACompany B
3		Profitability		Company ACompany B
4		Overall		Company ACompany B