This paper aims to analyze rates of return for the diagnosis of an economic entity aiming to be credited. The methodology used consists in reporting some impact on work or certain balance sheets. The main results of research lead to the conclusion that on the one hand, rates of return analysis should be correlated with other indicators of economic activity at the trader level in order to reflect a more complete picture of the activity, and on the other hand, that the role of profit should not be fetishized.