=+P3–17 Profitability analysis The table below shows 2017 total revenues, cost of goods sold, earnings available for common stockholders, total assets, and stockholders’ equity for three companies competing in the local beverages market in Thailand—Gold Drinks, Tropical Fresh, and Sun Supplies. All the values are in Thai Baht (THB) thousands.

X MyLab Gold Drinks Tropical Fresh Sun Supplies Revenues 125,577 188,385 19,308 Cost of goods sold 49,377 84,615 7,734 Earnings 16,869 18,975 2,529 Total assets 261,798 222,375 29,361 Shareholder’s equity 69,174 33,726 6,390