Ratio analysis 1: profitability, ef ficiency, and performance
. Increasing sales per square metre in a retail operation will not have any effect on the profitability of the retail business.

. Filling all the seats at a sporting event will maximize profits from that event.

. Minimizing downtime in a manufacturing company will maximize profits for that manufacturing business.

. Increasing the number of students in a tutorial has no effect on the profitability of my university.