Which one of the companies would you recommend for investment based on (a)?

You are college graduate and is hired as a financial analyst in the Global Wealth Management department of a major Wall Street Investment Firm. You are responsible for assisting in the selection of companies for investment. The Investment Firm has wealthy clients who want to invest in well managed companies. Well Management companies are identified as those with superior:
1. % Increasing in Gross Profit
2. % Decrease in Selling, General, and Administration (SGA) expenses
3. % Increase in Operating Profit
4. % Increase in Net Profit
Below are selected financial information from the most recent financial statements for Walmart and Target:
Walmart Target
Gross Profit $138,836(25%) $27,384(29.2%)
SGA $116,288(21%) $18,615(19.8%)
Operating Profit $22,548(4.0%) $6,539(6.9%)
Net Profit $13,510(2.4%) $4,368(4.6%)
Which one of the companies would you recommend for investment based on (a). Please explain, in over 100 words, the reason for your selection.

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