1. Select a form of business combination for these two companies (Cuppa Joe and Roasters): merger, consolidation or investment interest. Explain why you feel this form of combination is best.

Unit 5 Discussion: Business Combinations

Unit 5 Table

Company	Radical Inc.	Cuppa Joe	Royal Books	Battin a Thousand	Roasters	Shakespeare and Co.	Sk8tr
Product	snow board, surf and skateboard manufg.	Coffee beverages Retailer	Retail books	Sporting Goods Retailer	Roasted coffee	Small Press Publisher	Boards and apparel Retailer
Capital Structure	all equity	all equity firm	25% debt-75% equity	75% debt-25% Equity	50%-50%	All equity	50% -50%
Location	Wholesaler	bricks and mortar kiosks	bricks and mortar	bricks and mortar	Wholesaler	Wholesaler	Online
Tax loss Carry-forward	no	no	yes	yes	no	no	no