What can be said about the performance of two companies in the same sector based on the financial ratios below are there any recommendations or limitations ComA- 2020 2019 EBIT (Turnover) 13,099,687 14,705,091 PBIT 611,556 1,725,014 EAT 858,086 1,913,348 TOTAL ASSETS 18,430,207 17,740,374 CASH 5,196,679 4,504,909 TOTAL LIABILITIES 7,103,723. 7,060,307 TOTAL EQUITY 11,326,484 10,680,067 GEARING 27.05% 31.21% CAPITAL EMPLOYED 14,176,546 13,665,949 ROTA 3.32% 9.72% ROCE 4.31% 12.62% ROE 7.57% 17.90% CURRENT RATIO 2.03 0.02 NET WORKING CAPITAL 3.00 3.38 ComB- 2020 2019 EBIT (Turnover) 47,855,000 45,421,000 PBIT 3,564,000 3,991,000 EAT 2,871,000 3,262,000 TOTAL ASSETS 59,321,000 48,947,000 CASH 9,596,000 3,112,000 TOTAL LIABILITIES 33,688,000 26,185,000 TOTAL EQUITY 25,633,000 22,762,000 GEARING 1.70% 1.16% CAPITAL EMPLOYED 26,070,000 23,027,000 ROTA 6.01% 8.15% ROCE 13.67% 17.33% ROE 11.20% 14.33% CURRENT RATIO 1.40 1.30 NET WORKING CAPITAL 3.62 5.91