Judging a company overall financial performance

Question

Problem:

Ratio                               company A    company B
Return on equity                 21.50%        32.30%
Return on assets                 16.40%        17.10%
Days sales in receivables       42               36
Inventory turnover                 8                 6
Gross profit %                      51%             53%
Net income as a %               8.30%         7.20%
Time interest earned               9                16

Recommend one company stock over the other. State the reasons for your recommendations.