The assignment content compares the financial performances of JB Hi-Fi and Harvey Norman using various financial ratios. It highlights that JB Hi-Fi has a better debt coverage ratio, indicating that it is borrowing to fund its growth. The analysis also shows that JB Hi-Fi has a relatively improved short-term credit risk, with a higher working capital ratio. Both companies have adequate cash resources, but Harvey Norman generates more cash from sales. The study concludes that JB Hi-Fi is more successful and stronger than Harvey Norman, making it a better investment option when the economy is positive.