4.1.2 Profitability Profitability is one of a company's most worrisome capabilities and is primarily reflected in the economic benefits it earns over a period of time. The more profit you earn, the higher and stronger your profit margin. Company profitability. The main purpose of BTG's acquisition of Homeinn Hotel in this article is to improve the profitability of the company and gain more economic benefits. Therefore, valuing profitability is also essential for valuing the performance of a company after a merger. The accounting indicators used to assess profitability mainly include operating margin, profit margin on sales, return on total assets, and profit margin on net assets. This article uses these four accounting indicators to assess the profitability of BTG.