USE EXCEL to calculate the solutions and do the math calculators may throw off your rounding.

1. Which company has the best liquidity (highest current ratio) in Year 2? 2. Which company does the best job generating profits for shareholders in Year 2? (ROE is represented as percentage) 3. Which company does the best job generating profits with its total investment in Year 2? (ROA is represented as percentage)

3 Year 1 Year 1 5674 Year 2 5423 Year 1 176896 Year 2 135507 Year 2 237878 Revenue 179083 COGS 3442 3290 111016 144249 144924 31972 2232 2133 34834 Gross Profit EBITDA 24491 4277 191608 46270 41895 1470 917 15990 510 394 7962 6522 1440 747 4309 Taxes Net Income 37934 960 522 3530 11681 3961 Total Assets 5255 5022 211375 244587 324888 275936 13442 3084 3406 41996 89999 Equity Current Assets 155648 294171 3145 2159 62923 36920 91387 Current Liabilities 873 375 53604 9362 85373 13799 77301 266358 221 928 10271 6448 Inventory Long-Term Debt 1298 1240 208890 160016 69215 91939