ocr: Assessing. Profitability profit before Percentage Return interest and tax on (PBIT) X 100% Capital Employed capital employed, Itis - quite impossible to assess the profitability of al business without relating the absolute profits tigure with some measure of the amount of funds utilised in the generation of those profits. For example, a E1 million profit can be said to be neither good or bad unless we consider the amount of capital employed - in earning it. A - corner shop may well have been performing beyond all expectations to achieve a EIM profit figure while the reverse may be said to be t ...