Hi @Dhinakaran,
Actually it won't be fair to judge the efficiency of 2 companies based on the margins alone.
Some kind of businesses are more likely to have better margins while other's don't and there are multiple factor's influencing this. One of the factors is, if the business is customer facing (B2C) or business facing (B2B) But even in this factor there are all kinds of case like below...
B2B business - low margin. Maybe because they don't offer anything unique and their product/services are easily replaceable. So the basis of the business is their ability to conduct their operation efficiently and not add too much cost for the value they create in the value chain. Example Motherson Sumi ,Agri commodities company?
B2B - high margins - Probably because they create something which is not easy to replace - ex - Shilpa Medicare, AIA ?
B2C - low margin - Example: Road side restaurants ?
Finally B2C - high margins - because they create something which user doesn't want to replace with anything else ? Example : Amara Raja (is a mix of B2C & B2B), Eicher etc, Apple ...
Among other things industry structure and competition also decides the margins to a large extent.
I humbly suggest, you read more about Michael porter's work to understand these dynamics better.
Hope I was of help.
Regards
Raja