What is the simplest company to analyze?

Banks and financial services are notoriously difficult to analyze due to the nature of the business and the sheer amount of regulation that needs to be followed. Technology companies are difficult to analyze due to behind values on future growth, and typically being spread across a wide spectrum of areas.

I am looking for the inverse. Is there a company or set of companies that are just dead simple? What are your go-to examples of such companies?

I am looking for an “atomic unit” equivalent of a company to build up intuition before analyzing more complicated scenarios.

For example, analyzing a real estate company seems to be more straightforward than analyzing a multi-state franchised retail business.