It shows how much profit from main business can be brought by each unit of main business revenue, reflecting the profitability of the main business of the enterprise, and is the main indicator for evaluating the operating efficiency of the enterprise.

The profitability of the main business is a further complement to the profitability of the main business and the level of profit on the return on capital indicator, reflecting the contribution of the main business profit to the total profit and its impact on the total profit of the enterprise. This indicator reflects the most basic profitability of an enterprise's business activities, and without a sufficiently large profit margin from its main business, it is impossible to form the final profit of the enterprise. Therefore, combined with the analysis of its main business income and main business costs, can fully reflect its cost control, expense management, product marketing, business strategy and other aspects of the shortcomings and achievements.