The financial statement provides the basic data for financial performance analysis. The financial statements provide a summarized view of the financial position and operations of a firm. Financial analysis (also referred to as financial statement analysis or accounting analysis) refers to an assessment of the viability, stability and profitability of a business. Financial analysis is the process of identifying the financial strengths and weakness of the firm from the available accounting data and financial statements. Profitability Ratio measured as an ability to make maximum profit from optimum utilization of resources by a business concern is termed as profitability. This analysis reveals the nature and strength of the relationship between each predictor variable and the outcome, independent of the influence from all other predictors. The researcher depends on existing data for his research work. The analysis revolves round the material collected or available.

Keywords : Gross profit, Net profit and Regression Analysis.