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Profit is one of the primary objectives of any business concern irrespective of level of size, type of business, ownership, nature of business, sector, investment, etc. As business organisations use various resources to carry out its activities to generate income, incur expenses so as to earn profit. The profit earned by the concern only element which decide the efficiency of the concern, though other elements are also important. More profit indicates greater efficiency in utilization of the organizational resources, which are belongs to the society. Hence, all the business organisations are expected to earn more profits or at least reasonable profits to prove its efficiency over other non-profitable business concerns. Analysis of profitability of the business organization is essential as it highlight the efficiency of the organisations so that the society identify the best concerns in utilizing the social resources so as to allocate more economic resources. Present study is undertaken to study the profitability in relation to Net Sales in Five important Central Public Sector Maharathna Companies namely, Coal India, ONGC, IOC, SAIL, NTPC during 2012-13 to 2021-22. Various tools such as Trend Analysis and Ratios such as, Gross Profit Ratio, Operating Profit Ratio, Cash Profit Ratio and Net Profit Ratio were calculated and analysed to study the Profitability in relation to Sales of the Selected Companies.