Assessing Credit Worthiness Year end financial information is provided below for two companies that make baseball caps.

Cobb Industries

Cobb Industries

(In millions)

2004

2003

2004

2003

Property, plant, and equipment

$283

$314

$171

$162

Total assets

392

424

259

246

Current liabilities

67

74

69

63

Long term debt

261

264

100

104

Stockholders’ equity

64

86

90

79

Asset impairment charge

18

Operating income

5

7

24

19

Interest expense

23

24

8

7

Required Study the information provided. If you were a creditor of these companies, would you be concerned about the ability of either company to repay its debts? Explain your answer.