In optimal foraging theory, the most profitable prey is one with:
Prey profitability in optimal diet theory is commonly measured as energy gained per unit handling time, E/h. Handling includes pursuing, subduing, processing, and consuming an item after it is encountered. A prey type with high energetic content and short handling time therefore yields a high return rate and should rank above prey with less energy or longer handling. Search time affects whether a predator should broaden its diet, but it is not included in the basic ranking of prey types because the decision to attack is made after encounter. When highly profitable prey become rare and search time rises, accepting lower-ranked prey can increase the predator’s long-term average intake. Thus, optimal does not mean choosing only the largest prey; capture risk, digestion, nutrients, toxins, and predation danger may also matter in real animals. The high-energy, low-handling combination best expresses the model’s core currency. Its prediction is conditional on natural selection favoring behavior that approximately maximizes net energy gain over foraging time.
Ref: Ecology: Concepts and Applications, Molles, 9th Ed., Ch. 14