Based on the below simplified income statements, which Company had the better year.. . and why?

	A	B	C
Sales	100	105	90
Cost of Goods Sold	75	50	80
Gross Income	25	55	10
Operating Expense (Selling, R&D, Admin)	10	30	20
Earnings Before Interest & Taxes (EBIT)	10	25	-10
Interest Expense	1	20	0
Extraordinary income/(Expense)	0	0	25
Tax	2	2	0
Net Income	7	3	15