What is profitability ?

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The profitability of the enterprise is at the same time a concept, the ability of the enterprise to generate surpluses which arise from the material and financial means which have been invested in the enterprise and a measure which takes the form of ratios which make it possible to qualify it. It is essential for the sustainability of the company by ensuring the maintenance of production capital, the repayment of loans and an adequate remuneration of the capital invested by shareholders.

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