盈利是运营盈利的公司或公司的能力。这表明该组织在使用现有手段（Shodhganga，ND）利润的生产力。要通过审阅财务报表了解一个公司或企业的财务状况有助于有效决策的公司。此外，这些信息是非常有用的股东，投资者等，或有兴趣投资该公司的任何当事人。 （Investopedia）。
比率分析是衡量盈利能力，效率，流动性和公司的市场表现非常有用。它是在分析两个项目之间的关系为特定时期非常有用的。该比率用来衡量盈利能力和企业的风险。这是最广泛接受的方法来测量的盈利能力和企业和公司的效率。
企业效率
Profitability is the ability of the firm or company in making profits from operations. This reveals the productivity of the organization in making profits using the available means (Shodhganga, n.d.). To understand the financial position of a firm or enterprise by reviewing the financial statements helps in effective decision making for the firm. Moreover, this information is useful to shareholders, investors etc. or any parties that are interested in investing in the firm. (Investopedia).
Ratio analysis is useful for measuring the profitability, efficiency, liquidity and the market performance of the companies. It is very useful in analyzing the relationship between the two items for a specific period. The ratios are used to measure the profitability and the risk of the firm. This is the most widely accepted method to measure the profitability and the efficiency of the firms and companies.
