What will be the best information to provide in a brief summary on how to compare of each of the following company's performance for Measuring ability to pay current liabilities and Measuring turnover category of ratios listed below. It should be focus on major differences as compared to each company's performance.

Celgene Gilead

Earnings per Share of Common Stock (basic - common) $10.08 $2.57

Current Ratio Current Assets$20,445=2.22 $10,868= 3.67

Current Liabilities$9,219 $2,959

Gross (Profit) Margin Percentage Gross Margin $26,129= 86.0 $10,747= 96.1%

Net Sales $30,390$11,185

Rate of Return (Net Profit Margin) on Sales Net Income $13,488 = 44.4% $1,999 =17.9%

Net Sales $30,390$11,185

Inventory Turnover Cost of Goods Sold$4,261= 2.4$438 = 0.9

Average Inventory $1,771 times $471 times

Days' Inventory Outstanding (DIO) 365 Days 365= 152365 = 392

Inventory Turnover 2.4days 0.9days

Accounts Receivable Turnover Net Credit Sales $501= 0.3 $3,666= 0.8

Average Net Accounts Receivable$1,621 $4,514

Days' Sales Outstanding (DSO) 365 = 1,181.4365= 449.4

Receivable Turnover Ratio 0.3 days0.8days

Asset Turnover Net Sales $112,292= 4.08$30,390= 0.56

Average Total Assets $27,525$54,347

Rate of Return on Sales times Asset Turnover ROA Rate of Return on Sales times Asset Turnover $1,999= 181.1%$13,488= 10.0%

$27,525$54,347