资本市场的发展和企业内部财务活动的复杂化是现代财务分析的起源，其运用财

Capital market development and the complexity of enterprise financial activities is the origin of modern financial analysis of its financial statements using the data of the enterprise in the past financial position, results of operations and future prospects of the series of analysis and evaluation, enterprise managers , and solvency analysis of internal and external investors, creditors and other stakeholders and different levels of analysis of the financial statements for its own purposes, thereby creating a series of profitability analysis, operational analysis capabilities . With the rapid development of the economy, corporate profitability analysis is also becoming increasingly important, it reflected the company's starting point and destination, but also help achieve other goals of the enterprise, therefore, profitability analysis is a heavy financial analysis of the enterprise weight. Whether internal or external managers corporate investors, creditors, etc., are increasing emphasis on corporate profitability analysis, while this indicator also attracted the attention of all parties. <br>In this paper, Luoyang Glass Co., Ltd., for example, through the concept note of profitability, clarify its meaning and characteristics, and Luoyang Glass nearly three years of financial data for its analysis of a series of instructions, in-depth analysis of Luoyang Glass Company Limited some problems in terms of profitability, and propose measures to improve its profitability. <br>Keywords: Luoyang Glass, profitability analysis

The development of capital market and the complexity of internal financial activities of enterprises are the origin of modern financial analysis, which uses the data of financial statements to analyze and evaluate the financial situation, operating results and future prospects of enterprises. The internal and external stakeholders of the enterprise, such as creditors, analyze the financial statements to varying degrees for their respective purposes, resulting in a series of profitability analysis, operational ability analysis and solvency analysis. With the rapid development of economy, the profitability analysis of enterprises is becoming more and more important, it reflects the starting point and destination of enterprises, and is conducive to the realization of other objectives of enterprises, therefore, profitability analysis is the top priority of enterprise financial analysis. Whether it is the internal managers of the enterprise or investors outside the enterprise, creditors, etc., are paying more and more attention to the profitability analysis of enterprises, and this indicator has also aroused the high concern of all parties.<br>Taking Luoyang Glass Co., Ltd. as an example, through the concept of profitability, clearits its meaning and characteristics, and analyzes it with a series of analysis and description of Luoyang Glass's financial data for nearly 3 years, deeply analyzes some problems in profitability of Luoyang Glass Co., Ltd., and puts forward measures to improve its profitability.<br>Keywords: Luoyang glass, profitability, analysis

The development of capital market and the complexity of internal financial activities are the origin of modern financial analysis. It uses the data of financial statements to make a series of analysis and evaluation on the past financial situation, business achievements and future prospects of an enterprise. The internal and external stakeholders of an enterprise, such as the enterprise's managers, investors, creditors and so on, all make financial analysis for their own purposes The financial statements are analyzed in different degrees, resulting in a series of profitability analysis, operating capacity analysis and solvency analysis. With the rapid development of economy, the analysis of enterprise profitability has become more and more important. It reflects the starting point and destination of the enterprise, and is conducive to the realization of other objectives of the enterprise. Therefore, the analysis of profitability is the most important part of the financial analysis of the enterprise. No matter the managers inside the enterprise or the investors and creditors outside the enterprise, they pay more and more attention to the analysis of the profitability of the enterprise. At the same time, this index has also attracted the attention of all parties.<br>Taking Luoyang Glass Co., Ltd. as an example, this paper clarifies its meaning and characteristics through the explanation of the concept of profitability, and makes a series of analysis and explanation based on the financial data of Luoyang Glass in recent three years, deeply analyzes some problems existing in the profitability of Luoyang Glass Co., Ltd., and puts forward measures to improve its profitability.<br>Key words: Luoyang Glass, profitability, analysis