Financial ratios are most useful when comparing like-for-like companies. For these financial stability ratios we will therefore look at two companies that are very similar in terms of operation: Enterprise Inns (LSE:ETI) and Marston's (LSE:MARS). Both of these companies is involved in the operating of pub chains within the UK. I will demonstrate how to calculate each of these ratios for Marston's and then compare it with the figure for Enterprise Inns. We will use the 2014 results for Marston's, which can be found here.