Profitability, that is, the ability of a company to derive profits from various resources or the ability to increase capital, is generally expressed as the level of income or profit obtained over a period of time. The size of profitability is a relative concept, that is, a relative concept obtained by comparing profit to a certain resource or income. Profitability can be used to assess a company's operating performance, level of management and even predict its development prospects, which is very important for businesses.