The ratios of the return on assets (ROA) and the return on owner's equity (ROE) are the most used profitability ratios in the analysis. 1- Return on assets (ROA) ratio: Net profit after taxes/Total assets. This ratio is calculated as net profit after tax divided by the total assets. This ratio measure for the operating efficiency for the company based on the firm’s generated profits from its total assets. 2- Return on owner's equity (ROE) ratio: Net profit after taxes/Total shareholders equity. This ratio is calculated as net profit after tax divided by the total shareholders equity. This ratio measures the shareholders rate of return on their investment in the company. Activity ratios are another group of ratios; it's usually used to measure the ability to optimize the use of the available resources. These ratios are other measures of operational efficiency and performance. Among this group of ratios is the turnover to capital employed or return on investment (ROI) ratio. 3- Return on investment (ROI) ratio: Net profit after taxes/Total paid in capital. This ratio is calculated as net profit after tax divided by the total paid in capital. It measures the firm's efficiency in utilizing invested capital. In other words this ratio expresses company's ability to generate the required return (expected return) based in using and managing the invested resources by the shareholders (AL Matarneh, 2009).