Amazon is headquartered in Seattle, United States, and although its core business is retailing via the Internet, it also engages in cloud computing and other fields, and has grown into a huge IT company. Netflix started as an online DVD rental service in Scotts Valley, California in 1997. In 2007, the company positioned streaming services that deliver on-demand video content as its new core business, and its business has rapidly expanded.
In order to compare the corporate values of America's leading growth companies, Ichiro Sato, a young analyst in his third year at ABC Asset Management, and Taro Suzuki, a senior fund manager, discussed the differences in profits and cash flows between the two companies.