A fаst-grоwing restаurаnt chain is cоnsidering acquiring a smaller cоmpetitor.The target has lower net income and lower ROA than the acquiring company. However, it also has:• a highly recognized brand in several new markets,• proprietary recipes and customer data,• long-term leases on high-traffic locations,• substantial investment in employee training, and• a rapidly growing customer base.The CFO recommends rejecting the acquisition because the target's accounting profitability is lower.Which additional analysis would be most relevant?