Answer: Company B is more profitable
Company A: dividend = ₹ 12 per share on ₹ 132.
\[ \frac{12}{132} \times 100 \approx 9.09\% \]
Company B: dividend = ₹ 16 per share on ₹ 144.
\[ \frac{16}{144} \times 100 \approx 11.11\% \]
Company B gives the higher rate of return.