Profitability indicators allow to determine the efficiency of business activity. They are an important source of information especially for lending banks in two key business areas. In the first case, they are an important measure of the effectiveness of the management of the business, since it is true (from the banker's point of view) that the better the management, the better the quality of any lending or borrowing by the business. Profitability ratios also indicate the ability of a business to generate resources.