I did not update my Google Sheet for quite some time but the prices are globally stable. And it also depends what is your goal.
If you want to focus on SIM production :
Then Hotel, Power Line, Music Store, Ice Cream Shop, Barber Shop were amongst the most profitable (in terms of ROI).
Church has a special place : with 10 "advanced prayers" you get 11SIM that are subject to taxes, and 1SIM without any tax.

My calculation were based on the lowest ask price at the time.
The best is to make your own spreadsheet ;)
Maybe one day, I'll try to see if I can scrape the data automatically...