Profitability, that is, the ability of enterprises to make use of existing economic resources to obtain economic profits, plays a decisive role in the process of enterprise development. It is not only used to measure the level of profitability of enterprises, but also a comprehensive performance of enterprises'ability to improve returns, reduce costs and avoid risks. Through the analysis of profitability, we can understand the current profitability and predict the development potential of enterprises, evaluate the competitiveness and market value of enterprises in the industry, and provide reasonable suggestions for the follow-up operation management and the formulation of major strategies. Generally speaking, the evaluation of enterprise profitability mainly includes the investigation of all aspects of profitability. According to the formation of profits, quality, cash flow and other dimensions. For example, the evaluation of profit formation focuses on the production and operation of enterprises and the input and output of investors. Based on the financial statements of enterprises, the paper calculates the financial indicators and makes a comparative analysis of the profitability of enterprises. The quality of profit is based on the evaluation of profit formation, and combines the information of cash flow statement with the sustainability, stability and security of profits. Sex evaluation is an inherent revelation of the real business results, operational benefits and development potential of an enterprise. The evaluation of the profitability of an enterprise needs to be combined with the industry, market environment and its own situation.
