Here is the common-size analysis for 2024 for UCW Brewery Ltd. and SFU Beer Ltd.:
As you can see, UCW Brewery Ltd. has a higher net income margin than SFU Beer Ltd. This is because UCW Brewery Ltd. has a lower cost of goods sold and operating expenses.
Here is the calculation of the return on assets (ROA) for UCW Brewery Ltd. and SFU Beer Ltd.: