International Journal of Commerce and Management Research

Authors
Dr. N Velmathi

Abstract
Profitability is the primary goal of all business ventures. Without profitability the business will not survive in the long run. So measuring current and past profitability and projecting future profitability is very important. A variety of profits- gross profit, operating profit, pre-tax profit and net profit can be used to assess the efficiency and effectiveness of TNPL. The research is analytical in nature. The data used for the study is secondary data. The data required for the research were collected from the Annual Reports of the company from the period 2005-06 to 2014-15. In this research, researcher has done profitability trend analysis, which indicates direction of change – positive / negative trends in a company’s earnings. She has found trend analysis of gross profit and operating profit registered an positive trend whereas pre-tax profit have fluctuating trend and net profit showed positive trend.