Paper Title
Profitability Performance Analysis of Steel Authority India Limited (Sail)

Abstract
The main objective of a business undertaking is to earn profits. Profit earning is considered major for the survival of the business. Profitability analysis measures how will a firm is performing in terms of its ability to generate profits. Profitability of the firm is highly influenced by internal and external variables, i.e., size of organizations, liquidity management, growth of organizations, component of costs and inflation rate. In this paper an attempt has made to measure the profitability performance using linear regression model for fulfillment of the objectives the data collected from the annual report from 2005-06 to 2014-15; the collected data is analyzed and computed to fit for drawing inferences. In this investigation correlation and multiple regression analysis were used to find out the impact of selected parameter i.e. production of Semi-finished steel, finished steel and saleable steel &Gross Sales, Total Loans, Current Labilities and capital employed . The result reveals that profitability of the SAIL have significant impact on production by main integrated steel plant. Key Words- GrossProfit, Operating Profit, Net Profit, Earning per Share and Return on Total Assets