The profitability ratios of Hyundai motors have been decreasing from the year 2011 to 2015. The sales revenue of the company has been decreasing from the year 2011 to 2015. The gross profit margin, operating profit margin, return on capital employed and return on equity have been decreased over the period. The ratio shows that the performance of the company has been decreasing from the year 2011 to 2015. The cost of sales, administrative and other expenses have been increased over the period. The gross profit margin is higher than the operating profit margin, and expenses have increased. The return on capital employed and invested capital has decreased which means the ability of the company has decreased in generating returns for the shareholders (Helbæk, Lindest and McLellan, 2010). The returns have decreased despite of the increase in investment. The company has not appropriately utilized its resources to generate profits for the shareholders. On the other hand, the profitability ratios of Toyota Corporation show an increase in the performance of the company from the year 2011 to 2015.