In total, 105 Banks returned to profit in this year's ranking from last year's losses, whereas only 14 have tipped from profit to loss.

On Tuesday July 14th Kirin and Suntory, two of Japan's biggest beer and beverage companies, announced they were in merger discussions.

His father got out of the business after 15 years, he said, because Butterball kept requiring improvements just as the family got close to paying everything off and realizing profits.