Which company has a higher fixed cost structure? Is the current ratio a reasonable representation of the relative cost structure of the two companies? Is the year-to-year change over the past 2 years, in the same direction for the 2 companies?

2020 Asset Turnover Average inventory Average Shareholders Equity Average Total Assets Cost of Goods Sold Current liabilities Current Ratio EBIT COMPANY A 2019 0.61 762.0 5,510.0 14,961.0 5,416.0 3,251.0 1.89 908.0 822.0 3,900.0 3,650.0 40.26 0.47 769.0 5,804.0 14,894.0 4,396.0 3,435.0 1.68 298.0 252.0 4,071.0 2,626.0 COMPANY B 2019 1.71 42,216.0 86,859.0 278,843.0 278,464.0 126,774.0 1.49 17,099.0 16,679.0 3,691.0 198,360.0 41.60 2020 1.72 44,883.0 89,278.5 281,764.0 289,093.0 130,471.0 1.45 12,409.0 10,159.0 2,377.0 194,706.0 40.25 EBT 37.40 7.11 5.72 6.60 6.44 1.18 Goodwill Gross Profit Gross Profit Inventory Turnover Leverage Ratio Net Income Operating Expenses Property, plant and Equipment Return on Assets Return on Equity Return on Sales Revenues Total Assets Total Current Assets Total Equity Total Liabilities Total Non-Current Assets 1.03 11,211.0 459,725.0 28,290.0 4.02 1.22 3,730.0 471,390.0 46,046.0 1.32 1.10 1,339.0 8,158.0 1,109.0 8.95 24.30 14.77 9,066.0 15,047.0 6,140.0 5,801.0 9,239.0 8,907.0 178.0 6,724.0 1,013.0 1.20 3.07 2.53 7,022.0 14,741.0 5,783.0 5,806.0 8,931.0 8,958.0 12.91 2.35 476,824.0 275,055.0 189,263.0 91,046.0 174,297.0 85,792.0 4.18 0.77 483,799.0 288,473.0 188,549.0 87,511.0 192,089.0 99,924.0