부산대학교 도서관

The current study examines the relation between capital еxpеnditurе and earnings of the companies which are non-financial. The scope of research is related to the firm’s profitability and the relationship with the noncurrent assets as managing working capital and capital expenditure efficiently affects the profitability of the firm. Last ten years data of non – financial firms listed at KSE 100 index was taken. It includes Cement, Manufacturing, Engineering, Chemical, Paper, Sugar, Textile, Transport, Tobacco, Vanaspati and Jute etc for this purpose Multiple regression analysis has been utilized to find out the effects of non – current (I.V.) on profitability (D.V). It is concluded that there is an association between Non-Current Asset and Firms Profitability indicating hypothesis is accepted.