Financial statement analysis-financial statement comparisons

Question

Problem: Last month, my sister retired and cashed in her retirement plan.  She has identified 3 companies where she's decided to invest her life savings as a 1/2 owner.  Each of these existing companies is 1 year old and each is owned by 1 person. We've been asked to identify the "best company" of these three for her.  Most important to her is WHY you prefer or recommend one company over the other.

No additional information regarding your sister is relevant.  The focus is solely on the financials presented.

Our assignment is to analyze the financial statements, then make & support our recommendation of one of these Companies.

	Company 1: Alpha
Assets
Cash	$ 12,640
Accounts Receivable	15,860
Fixed Assets (net)	100,000
Total Assets	128,500
Liabilities
Accounts payable		$ 2,510
Notes Payable		45,000
Capital Stock		75,000
Total Liab & Equity		122,510
Income Statement
Revenues		$ 24,770
Cost of Goods Sold	15,000
General & Admin	3,780
Net Income (Loss)		5,990
	$ 147,280	$ 147,280

	Company 2: Beta
Assets
Cash	$ 98,640
Accounts Receivable	19,860
Fixed Assets (net)	100,000
Total Assets	218,500
Liabilities
Accounts payable		$ 30,510
Notes Payable		45,000
Capital Stock		175,000
Total Liab & Equity		250,510
Income Statement
Revenues		$ 64,770
Cost of Goods Sold	93,000
General & Admin	3,780
Net Income (Loss)		(32,010)
	$ 315,280	$ 315,280

		Company 3: Charlie
Assets
Cash	$ 640
Accounts Receivable	124,860
Fixed Assets (net)	100,000
Total Assets	225,500
Liabilities
Accounts payable			$ 134,510
Notes Payable			45,000
Capital Stock			-
Total Liab & Equity			179,510
Income Statement
Revenues			$ 124,770
Cost of Goods Sold	75,000
General & Admin	3,780
Net Income (Loss)			45,990
	$ 304,280		$ 304,280