4. Shareholder capital return. Tractor Supply offers a small dividend and a buyback while Liquidators is reinvesting every penny it makes. In this case, that's OK, said Cramer, but for this scale it's three points to Tractor and zero for Liquidators. 5. International. Neither company has any plans for international expansion, but either could if they wanted. Five points each. 6. Balance sheet strength. Cramer said both stocks offer very strong balance sheets. Nine points and 10 points, as Liquidators has no debt. 7. Out-year valuation. Both stocks trade at deep discounts to their earnings potential in a few years, with Liquidators a little more so. Eight points and 10 points, respectively. 8. Management. Again, strong executives at both companies, but a little more tenure at Liquidators. Eight points to nine. 9. Cyclical? Cramer said Liquidators is more beholden to the housing market, giving Tractor Supply the win with eight points to six. 10. Gross margins. A strong finish for both companies, but with Liquidators edging a win once again. Eight points for Tractor Supply to 10 for Liquidators. Add up all the scores and Cramer said both companies are terrific, but Lumber Liquidators edged out Tractor Supply 78 to 73, making it the more compelling name.