| Profitability Ratios | N | M | SD | t(8) | p-value | Interpretation |
| Net Profit Margin | ||||||
| Company A | 5 | 0.08 | 0.10 | −5.759 | <0.001 | Significant |
| Company B | 5 | 0.41 | 0.08 | |||
| Return on Total Assets | ||||||
| Company A | 5 | 0.02 | 0.03 | −6.857 | <0.001 | Significant |
| Company B | 5 | 0.18 | 0.04 | |||
| Return on Equity | ||||||
| Company A | 5 | 0.05 | 0.08 | −5.242 | <0.001 | Significant |
| Company B | 5 | 0.27 | 0.05 | |||
| Basic Earning Power Ratio | ||||||
| Company A | 5 | 1.04 | 0.03 | −8.091 | <0.001 | Significant |
| Company B | 5 | 1.26 | 0.06 |