When assisting entrepreneurs who come to SEBRAE, it is important to clarify the classification of the companies which these people represent. Often, there is doubt about the size of the company, so the attendant must be able to classify them according to SEBRAE's target audience segmentation.

Taking this context as a reference point, consider that an entrepreneur has informed that he owns a cafeteria, he has chosen Simples Nacional taxation regime and he is the only one involved with his com-pany, which has annual sales of around R$55.000 and only one employee. In this case, its correct classifi-cation is: