Two competitors in the construction supply industry report the following selected financial data: Company A and Company B

	Company A	Company B
Net sales	$47,220	$66,176
Net income	1,783	2,620
Operating cash flows	4,054	5,125
Total assets, beginning	32,625	41,164
Total assets, ending	33,005	40,877

1. Calculate the cash return on assets, cash flow to sales ratio, and asset turnover ratio for each company.
2. Which company has the better cash flow to sales ratio, and which company has the better asset turnover ratio? Please analyze these results and explain them.