22nd Century Group (NASDAQ:XXII – Get Free Report) and Gilla (OTCMKTS:GLLA – Get Free Report) are both small-cap consumer staples companies, but which is the superior business? Analyst RecommendationsThis is a summary of current ratings for 22nd Century Group and Gilla, as provided by MarketBeat.com. Get 22nd Century Group alerts:Sell Ratings Hold Ratings Buy Ratings Strong Buy Ratings Rating Score 22nd Century Group 1 0 0 0 1.00 Gilla 0 0 0 0 0.00ProfitabilityThis table compares 22nd Century Group and Gilla’s net margins, return on equity and return on assets. Net Margins Return on Equity Return on Assets 22nd Century Group -25.34% -84.37% -45.90% Gilla N/A N/A N/AInsider and Institutional OwnershipEarnings and Valuation18.1% of 22nd Century Group shares are held by institutional investors. Gross Revenue Price/Sales Ratio Net Income Earnings Per Share Price/Earnings Ratio 22nd Century Group $17.59 million 0.13 -$5.05 million ($4,365.27) -0.00 Gilla N/A N/A N/A N/A N/AGilla has lower revenue, but higher earnings than 22nd Century Group.