For Company A, current assets are 77% of assets versus current liabilities at 0%. For Company B, current assets are 68% of assets versus current liabilities at 77%.
Referring back to the dollar amounts, Company A shows no current liabilities (its current liabilities round to less than $10 thousand), and it has cash on hand and short-term marketable securities of $1.9 million to meet any near-term financial obligations it might have. In contrast, Company B has $2.5 million of current liabilities, which exceed its available cash and securities of only $200 thousand.