Place of profitability indicators in evaluating the efficiency of an economic entity

The article analyzes approaches to analyzing the profitability of an organization’s activities as part of a comprehensive analysis of the financial condition of the organization. The relevance of the article is due to the growing importance of financial indicators in the modern economy. In the context of high competition and instability of the economic environment, it is becoming extremely important for enterprises not only to survive, but also to achieve sustainable growth. Profitability indicators are key analysis tools that allow you to assess how effectively an economic entity uses its resources to generate profit. In addition, in the context of globalization and market integration, assessing the effectiveness of activities based on profitability is of particular importance. Investors, creditors and other stakeholders require transparency and the ability to generate income on invested resources from companies. A comprehensive analysis of profitability indicators helps not only to assess the current financial stability of an enterprise, but also to predict its future development. Thus, understanding the role and importance of profitability indicators in the system of financial results analysis becomes necessary for managers, analysts and investors. The article aims to take a deeper look at these aspects, emphasizing their practical significance and necessity in the scientific and practical context.