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