Two companies have the same ROI(rate of return on investment) , that is they have the same income and invested capital. But have vastly different levels of sales. What kind of industries are they in?

Based on just that information, how could anyone know what industries they are in ?

Two companies have the same ROI(rate of return on investment) , that is they have the same income and invested capital. But have vastly different levels of sales. What kind of industries are they in?
What are the possible kind of industries where this kind of situation may arise. It os also known that they are in the same industry.