Selected financial information gathered from Alpha Company and Omega Corporation follows:
| Alpha | Omega | |
| Revenue | $1650000 | $1452000 |
| Eamings before interest, taxes depreciation, and anortization | 69400 | 79300 |
| Quick assets | 216700 | 211300 |
| Average fixed assets | 300000 | 323000 |
| Current liabilities | 361000 | 404400 |
| Interest expense | 44000 | 58100 |
Which of the following statements is most accurate?( )
Using the EBITDA coverage (EBITDA/Interest expense) to measure leverage tolerance, Omega has less tolerance for leverage. Omega's EBITDA coverage is 1.4 ($79300 EBITDA/$58100 interest expense) and Alpha's EBITDA coverage is 1.6 (69400 EBITDA/$44000 interest expense). Using the quick ratio to measure liquidity, Alpha is more liquid than Omega. Alpha's quick ratio is 0.6 ($216700 quick assets/$361000 current liabilities) and Omega's quick ratio is 0.5 ($211300 quick assets/$404400 current liabilities). Using EBITDA margin to measure operational efficiency, Alpha is less operationally efficient than Omega. Alpha's EBITDA margin is 4.2% ($69400 EBITDA/$1650000 revenue) and Omega's EBITDA margin is 5.5% ($79300 EBITDA/$1452000 revenue). Using fixed asset turnover to measure the efficiency of fixed assets, Omega uses its fixed assets less efficiently than Alpha. Alpha's fixed asset turnover is 5.5 ($1650000 revenue/$300000 average fixed assets) and Omega's fixed asset turnover is 4.5 ($1452000 revenue/$323000 average fixed assets).