WHC, SRG and MRR are three different companies but follow similar business models. Analyse the liquidity risk exposure and solvency risk exposure for these three firms between 2018 and 2019.

	WHC		SRG		MRR
	2019	2018	2019	2018	2019	2018
Current ratio	2.4	2.3	1.9	0.9	1.9	1.1
Quick ratio	1.7	1.6	0.7	0.6	0.9	0.7
Days accounts receivable outstanding	2	4	37	37	38	37
Days inventory held	72	61	71	68	73	70
Days accounts payable outstanding	26	22	44	38	44	38
Liabilities to assets ratio	0.591	0.469	0.495	0.497	0.495	0.497
Liabilities to shareholders equity ratio	1.443	1.448	0.979	0.999	0.979	0.999
Long term debt to long-term capital ratio	0.454	0.461	0.120	0.131	0.140	0.151
Long term debt to shareholders equity ratio	0.831	0.855	0.136	0.151	0.136	0.151
Interest coverage ratio	7.2	7.6	17	17.3	19	18.3