a. Key performance indicators (KPIs) measure how well a company is performing relative to its overall profitability goals. KPIs are specific metrics that businesses use to track and evaluate their performance in various areas including profitability. They provide insights into the company's financial health and help identify areas for improvement. Examples of profitability-related KPIs may include gross profit margin net profit margin return on investment (ROI and earnings per share (EPS). By monitoring these indicators companies can assess their profitability and make informed decisions to optimize their financial performance.