American Airlines is a good comparison to Spirit Airlines, because they often compete for the same customer base. They both are two big names in the airline business and they both offer low cost fares. Spirit Airlines has a better Current Ratio, which could suggest that Spirit would have an easier time paying its current liabilities better than American Airlines (Spirit’s current ratio of 1.83 vs American Airlines 0.74). Spirit Airlines has a higher Accounts Receivable ratio, which could suggest that Spirit Airlines has a more conservative credit policy and has a more aggressive collection’s department than American Airlines. Spirit Airlines only offers low-cost fares, while American has more price flexibility. Therefore, it would make sense