At the end of Year 1, the following information is available for Grumpy, Happy, and Doc Companies. 
Which company has the highest return-on-assets ratio?
Definitions:
Cost-Effectiveness
A measure evaluating the relative expense of an intervention or action in generating a desired outcome or benefit, typically considering the most efficient use of resources.
Credibility
The quality of being trusted and believed in.
Benefits Estimation
The process of determining the potential advantages or outcomes of a project or decision.
Cost-Effectiveness Evaluation
The process of analyzing various alternatives in order to identify the one that provides the best outcomes relative to costs.
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