Abstract:

Businesses company mainly targeted to profitability since they were establishedat the begining. Businesses company are required to use their assets efficiently to achieve a higher profitability level. As a result of efficient usage, Businesses company will increase their profitability and also, co-partner will increase incomes. Businesses company efficiently required to use assets as capital interest in order to increase the businesses activities profitability. In this study, registered trade retail of Stock Exchange Sectors operating in Istanbul which are 11 companies used their financial statement data which are calculated between 2009-2013. Business company capital invesment and gross profit relationship were analyzed by panel data package program and the results show that capital invesment variables have no relation and effect on gross profit.

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