There is no single business that is automatically best in every save. The supplied player discussion compares offices, clothing, supermarkets, and factory-backed operations, while the reference site lists business requirements and planning categories.
Official Big Ambitions screenshot — source.
Compare complexity before headline profit
Player reports describe factory-backed clothing and electronics as potentially lucrative but more complicated to set up. Evaluate the full chain: building, staff, products, supply, and management attention after opening.
Official Big Ambitions screenshot — source.
Check local demand and your current capacity
The discussion notes that demand can change and that a business type can perform differently by area. Before expanding, verify demand in your own save and make sure you can support the new business with staff and stock.
Use a controlled expansion test
Open a manageable version first. Record sales, operating cost, stock problems, and staffing needs across several days. Scale only after the business remains stable; a profitable design that depends on a factory or logistics chain should be evaluated as a whole system.