Farm Types 1 and 2 were most profitable and Farm Types 3 and 4 were least profitable – directly related to the resource endowments.
Tea rooms are generally the easiest to sell, although they are the least profitable.
Plenty of other big South Korean firms have as much debt as Kia had and are managed as poorly: the country's big companies are the least profitable in Asia a grim distinction considering how the region's economies have performed this year.
Sports books are the least profitable operations for the casino industry.
Johnston is at least profitable, earning £30.8m operating profit before exceptionals, but the company is desperate to pay down its £330m debt load by £40m a year.
Its stock has fallen to $16.72 - the same level as May 2004, when it was selling fewer than a million handsets per quarter, though it was at least profitable; when you include the write-offs from inventory and the service outage, the one just past will be a loss-making quarter.
What's more, of the three leading cable news channels, MSNBC is the least profitable.
When I did this I discovered some of my favorite clients were my least profitable, so I had to look at why that was the case and make adjustments.
