Profitability is the primary goal of all business ventures. Without profitability the business will not survive in the long run. Some assuring current and past profitability and projecting future profitability is very important. Profitability is measured with income and expenses. Incomes money generated from the activities of the business. For examples, if crops and livestock are produced and sold. Income is generated. However, money coming into the business from activities like borrowing money does not create income. This is simply a cash transaction between the business and the lender to generate cash for operating the business or buying assets. Expenses are the cost of resources used up or consumed by the activities of the business. For example, seed corn is an expense of a farm business because it is used up in the production process. A resource such as a machine whose useful life is more than one year is used up over a period of years. Repayment of a loan is not an expense. It is merely a cash transfer between the business and the lender. In the present paper study for analyzing the profitability, the unit contribution approach has been considered and discussed.