Two companies, Company A and Company B$,$ operate in the same industry. Company A reports higher profits than Company B$.$ Upon further analysis, it is discovered that Company A capitalizes a significant portion of its operating expenses, while Company B spends all operating expenses immediately. Analyze the implications of these accounting practices on the financial statements and compare the financial performance of both companies. Company A Company B Revenue Rs $20,00,000$ Rs $12,00,000$ Revenue Rs $18,00,000$ Operating Expenses $($after capitalization$)$ Operating Expenses $($after capitalization$)$ Non$-$Operating Expenses Rs $1,00,000$ Rs $15,00,000$ Non$-$Operating Expenses Net Income Rs $8,00,000$ Net Income Rs $80,000$ Total Assets Rs $2,20,000$ Rs $50,00,000$ Total Assets Total Liabilities Rs $45,00,000$ Rs $20,00,000$ Total Liabilities Rs $18,00,000$