Profitability Analysis is key to organizations' ability to understand what they should focus on in the future. There are many different ways to analyse profitability, from backward looking trend analyses to predictive modelling of the future. There are also many ways theories about how profitability should be analyse. Profitability costing is the concept of assigning all costs incurred by a company to the various products or relationships the organization maintains in an effort to determine which products or relationship are the most profitable. In any organization profit is essential to meet an expenses, interest and dividend but company cannot run their business, if company have only profit maximization objective. Although profit is essential due to above reasons. In this study we have calculate gross profit, operating profit, Net profit, and return on capital employed to examine the financial position of NBCC.

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Keywords: Gross Profit, Operating Profit, Net Profit and Return on Capital Employed.