Scotts Miracle-Gro (NYSE:SMG – Get Free Report) and Elkem ASA (OTCMKTS:ELKEF – Get Free Report) are both materials companies, but which is the superior business? ProfitabilityThis table compares Scotts Miracle-Gro and Elkem ASA’s net margins, return on equity and return on assets. Get Scotts Miracle-Gro alerts:Net Margins Return on Equity Return on Assets Scotts Miracle-Gro 2.19% -81.90% 8.97% Elkem ASA N/A N/A N/AAnalyst RecommendationsThis is a breakdown of current ratings and recommmendations for Scotts Miracle-Gro and Elkem ASA, as reported by MarketBeat.com. Given Scotts Miracle-Gro’s stronger consensus rating and higher probable upside, research analysts clearly believe Scotts Miracle-Gro is more favorable than Elkem ASA. Gross Revenue Price/Sales Ratio Net Income Earnings Per Share Price/Earnings Ratio Scotts Miracle-Gro $3.37 billion 1.17 $145.20 million $1.15 59.17 Elkem ASA N/A N/A N/A N/A N/AScotts Miracle-Gro has higher revenue and earnings than Elkem ASA.