All have different pattern of business and objective of business. But for evaluation purpose you can select manufacturing companies' data. The companies can be Reliance industry, ONGC, BHEL, ABB, Asian Paints. They are in the business of manufacturing and their data are easily available from financial websites. 

I hope that my interpretation of your question is right and accordingly I have answered. Wish you all the best.

Hi Chnar,

If you want to review firms with above average performance the IT sector in the US is ideal. In the financial year just finished the following companies made spectacular gains in their share price.

Facebook  32.1%

Amazon  35.3%

Apple  50.6%

Netflix  63.3%

Google  32.1%

thanks a lot.

If your question is to know which sector companies whose profits are easily quantifiable, then the answer is the manufacturing sector. Manufacturing companies buy raw materials and transform them into finished goods that are sold. The operating profits is sales revenues minus cost of goods minus manufacturing overheads. Computing the profit is straightforward because all the input data are readily available. On the other hand, if your question is to know which sector companies are most profitable, then the answer is the Information Technology or High Tech sector in the United States. Companies in the IT sector in the USA have delivered phenomenal profits. These companies includes but are not limited to Netflix, Apple, Amazon, Google, Facebook,...etc.

It differs from country to country and the type of their economic system. I think the financial companies are a good scope for the developing countries.

Best

Ishaq

Any type of companies depending on topic and objectives of the study. However, your question is vague.  Kindly review the question and put in a clear way. 

Banking industry, data available via annual report