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For so many reasons. One of them simply that one company has more cash than other current assets (such as prepaid expenses,spare parts and inventory ... etc). But the other company has less cash than other current assets (as prepaid expenses,spare parts and inventory ... etc), so it can't quickly transfer them into cash money.
Also cash flow statement is important for Liquidity Ratios.
One of them has more inventory value than the other, mainly when this inventory has no immediate market to be converted into cash.
