Among the three companies, Astrobucks has the best financial situation, because it can be seen from the financial statements of both the first year and the second year that Astrobucks has the highest net profit compared with the other two companies. The net profit of the first year is $212,686, while the other two companies are $5,970 and $26,378 respectively.In the second year, the net profit of Astrobucks is $268,346, while that of the other two companies is $6,266 and $33,478 respectively. It can be seen that the net profit of Astrobucks is much higher than that of the other two companies.On the other hand, Astrobucks’ assets and equity are also much larger than those of White Mountain Cofee and Krunchy-Krust-Donuts.In the first year, Astrobucks’ assets and interests were $2,214,392,1,723,189 and White Mountain Cofee’s assets and interests were $54,687 and $27,065, respectively,Assets and interests of Krunchy-Krust-Donuts were $255,376 and $187,667, respectively.In the second year, Astrobucks’ assets and interests were $2,729,746 and $2,082,427, and White Mountain Cofee’s assets and interests were $59,990 and $35,148, respectively,The assets and equity of Krunchy-Krust-Donuts are $410,487 and $273,352 respectively, so it can be seen that the assets and equity of Astrobucks are much larger than the other two.So Astrobucks is in the best financial position of the three.
Among the three companies, White Mountain Cofee has the best performance. From the perspective of profitability, in the first year, White Mountain Cofee’s net profit margin on sales is 6%, return on total assets is 19.53% and return on equity is 17.83%.The net profit margin on sales of Astrobucks is 6.58%, return on total assets is 12.78%, and return on net assets is 12.34%. The net profit margin on sales of Krunchy-Krust-Donuts is 6.69%, return on total assets is 16.4%, and return on net assets is 14.06%. In the second year,White Mountain Cofee had a net profit margin on sales of 5.4%, return on total assets of 21.87% and return on equity of 16.99%, while Astrobucks had a net profit margin on sales of 6.47%, return on total assets of 14.15% and return on equity of 12.89%.The net profit rate on sales of Krunchy-Krust-Donuts is 6.81%, the return on total assets is 14.57%, and the return on net assets is 12.25%. It can be seen that the return on total assets and return on net assets of White Mountain Cofee are higher than those of the other two companies.And the second year increased from the first year, so in terms of profitability, White Mountain Cofee was the best performer of the three companies.