You are a bank loan manager and you have had two companies $($Arrow and Root$)$ come to your bank, each requesting a $3-$year loan. You can only provide one loan so you must decide to which company you provide the loan after performing a ratio analysis.

FOR THE YEAR ENDED DECEMBER $31,2023$

CANADIAN DOLLARS $($millions of dollars$)$

Revenue

Sales Revenue : $1,253$

Rent Revenue: $468$

Interest Revenue: $312$

Other Revenues : $577$

Total revenues :

Operating expenses

Cost of Goods sold: $344$

Wages expense: $260$

Salary expense: $126$

Benefit expense: $153$

Research and development expense: $59$

Repairs and maintenance expense: $27$

Sales and distribution costs expense: $119$

Depreciation expense $-$ equipment: $28$

Depreciation expense $-$ vehicles: $13$

Depreciation expense $-$ furniture: $5$

Depreciation expense $-$ office building: $2$

Insurance expense: $17$

Property taxes expense: $52$

Food and beverage expense: $121$

Supplies expense: $42$

Interest expense: $74$

Information technology expense: $15$

Advertising expense: $163$

Total operating expenses: $1,620$

Profit before income tax: $990$

Income Tax expense: $248$

Profit: $742$

$*$ Denotes all of these sales were made on credit

ASSETS

Current assets

cash: $$1,774$

Short$-$term investments: $668$

Accounts receivable: $248$

Inventory: $72$

Spare parts and supplies inventory: $61$

Prepaid maintenance: $350$

Prepaid expenses: $46$

Total current assets: $$3,219$

Investments: $108$

Property plant, and equipment

Land: $.......................................................................\mathrm{.}85$

Office Building: $4,934$

Less: Accumulated depreciation: $421........4,513$

Equipment: $2,347$

Less: Accumulated depreciation: $567........1,780$

Vehicles: $842$

Less: Accumulated depreciation: $168..........674$

Furniture: $282$

Less: Accumulated depreciation: $42............240$

Total property, plant and equipment: $$7,292$

Intangible assets

Trademark: $75$

Patent: $40$

Total intangible assets: $115$

Total Assets: $10,734$

Liabilities and Shareholders' Equity:

Current Liabilities

Accounts payable: $404$

Accrued liabilities: $129$

Unearned Revenue: $516$

Current portion of bank loan and mortgage payable: $516$

Income Tax payable: $309$

Total Current Liabilities: $$1,874$

Non$-$current liabilities

Bank loan payable: $514$

Mortgage Payable: $350$

Bond payable: $1,112$

Total Non$-$current liabilities: $1,874$

Total Liabilities: $3,850$

Shareholders' Equity

Preferred Shares $**$ : $365$

Common Shares $***$ : $501$

Retained Earning: $6,018$

Total Shareholders' Equity: $6,884$

Total liabilities and shareholders' equity: $10,734$

$**$ There were no preferred dividends declared this year. $($Preferred shares$)$

$***$ The Weighted Average number of common shares outstanding are: $20,000,000$

The Market price per common share is : $45$

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