With this case, a comparison is made between firms in different industries using net profit margin, total asset turnover, and current ratio.

	Net Profit Margin	Total Asset Turnover	Current Ratio
Firm A	1.52%	3.35 times	1.11
Firm B	15.61%	.78 times	1.88
Firm C	3.52%	1.42 times	1.66

1. Apple fiscal year ended September 26, 2009

The company offers a range of personal computing products, mobile communication devices, and portable digital music and video players, as well as a variety of related software, services, peripherals, networking solutions, and various third-party hardware and software products. {10-K}

2. Costco Wholesale Corporation

We operate membership warehouses based on the concept that offering our members low prices on a limited selection of nationally branded and selected private-label products in a wide range of merchandise categories will produce high sales volumes and rapid inventory turnover. {10-K}

3. Target Corporation

Our retail segment includes all of our merchandising operations, including our large-format general merchandise and food discount stores in the United States and our fully integrated online business. We offer both everyday essentials and fashionable, differentiated merchandise at exceptional prices. {10-K}

Required

1. Which firm is Firm A? Comment on your reasons.
2. Which firm is Firm B? Comment on your reasons.
3. Which firm is Firm C? Comment on your reasons.