Abstract: This research aims to find out the cause of decreasing company profitability and the factors affecting profitability of distributor and trade company. This research uses relevant financial ratio combined with DuPont analysis towards the sales revenue by using per component analysis R/L and by looking at the increasing trend and examining the sustainable growth rate of the company in the course of 5 years (2010-2014). Meanwhile, in order to analyze the relationship of each component, the reseracher uses regretion and correlation analysis. The research result shows the factors causing descending company profitability due to the increasing component of the cost of goods sold and other costs. Meanwhile, the most influencing factors are the administration cost and general cost. The whole factors reflected in the profit margin collectively with assets turn over then influence the achievement level of the company. The correlation between ROL variable reflected in the profit margin and Total Assets Turn Over (TATO) which collectively affect Sustainable Growth Rate (SGR) of the company indicate the strong correlation between them. This can be seen from the coefficient value of (R²) determination which accounts for 0.780 (78%) and the remaining value which accounts for 22% as the result of other affecting factor.