Published Paper Details:

Profitability is the life blood of every business. The term profitability includes two terms profit and ability. Every business organisation wants to know its profit at the end of the year. It also wants to know its profit earning capability. Ultimate profit comes from the profit earning capability of the company or Industry. Tea is an industry of two folds values. It has industrial value and also it has agricultural value. The present study aims to identify the comparative profitability performance and weaknesses of selected tea companies in West Bengal. The study covers 10 tea companies operating in West Bengal. Out of which 6 are public sector tea companies and 4 are private sector tea companies. The study has been undertaken for the period of twelve years from 2014 to 2025. To analyse the comparative profitability of selected public sector and private sector tea companies, various accounting ratios have been used. Various statistical tools such as A.M., S.D., C.V., have been used to measure the comparative profitability and t-test has been used to test of significance.