The persistence analysis of profitability is an analysis of the trend of long-term changes in profitability, which is a method to predict whether the firm's profit is lasting or not. In general, enterprises compare the profit and loss of multiple accounting periods to compare and analyze the persistence of profitability. The comparison can be divided into relative and absolute comparison. Compare the absolute amount of the company's commodity profits, business operations, and recurring revenue and expenditure, and then observe whether the way these data continue to grow is absolute comparison. The comparison of relative amounts refers to the base value of a certain year, the base number as the denominator, the balance of the relevant items in the income statement of each year as a molecule, the ratio value multiplied by 100%, converted into the percentage of each item in the base year, so as to judge the possibility that profitability can continue to grow. The steady growth of business profit or sales income indicates that the enterprise has strong profitability persistence.