Indian FMCG sector is a leading contributor in the development of Indian Economy. FMCG (Fast Moving Consumer Goods) sector mainly constituted three segments as Food & Beverages segment, Personal Care segment and Household Care segment & others. Nestle India Ltd. and Britannia Industries Ltd. is powerful firms as food processing industry type. Here, the researcher wants to compare profitability of both companies with main four components of Profitability Ratios as Net Profit Ratio, Operating Profit Ratios, Cash Profit Margin and Earnings per Share. A researcher uses t-test for hypothesis testing. Whole data analysis work would be done with secondary data as annual reports of the companies and related websites. A researcher uses ten years data from 2007-08 to 2016-17.

KEYWORDS: Indian FMCG Sector, Profitability Ratios, t-Test, Indian Economy.