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Includes references(76-87 p.)

'ABSTRACT This paper reviews profitability analysis of mining companies operating in South Africa. The motive of setting up a mining company is to make profit so as to ensure survival, expansion, security of workers, creditors etc. Therefore, profit assessment is done to enlighten stakeholders on the ongoing operating capabilities as well as efficiency of the going concern. Therefore, study assess the monetary situation involving a cross section mining entities with listing on Johannesburg stock exchange for the past 10 years by using profitability analysis as the key indicator in order to recommend necessary precaution for company's economic improvements. Profit only, doesn`t provide valuable insight concerning the effectiveness along with accomplishments of a mining corporation except it is complemented with some financial statement activity figures such as Revenue, Capital Intensity, Debt ,Equity, capital invested and other balance sheet items etc. Hence, profitability analysis is calculated to enlighten the end result and comparison of mining firms which is the sole criterion of overall efficiency of business concern. Keywords: Profitability, Stakeholders, Net profit, Return on assets, Return on equity'