Profitability ratios are an indicator for the firm's overall efficiency. It's usually used as a measure for earnings generated by the company during a period of time based on its level of sales, assets, capital employed, net worth and earnings per share. Profitability ratios measures earning capacity of the firm, and it is considered as an indicator for its growth, success and control. Creditors for example, are also interested in profitability ratios since they indicate the company's capability to meet interest obligations. Shareholders also are interested in profitability. It will indicate the progress and the rate of return on their investments