投資人與債權人從事獲利能力分析以支援其決策，獲利能力分析是企業為產生利得與所投入可運用資產、資本及資源的關係。本研究針對台灣上市櫃電子產業2007年營業過程中的投入與產出，先以典型相關分析(canonical correlation analysis)將變數間的結構及關係方向呈現出來，再以複迴歸分析建立模型。這時所得之模型比較精簡，自變數與反應變數間的關係比較明確。整個執行的過程中，從資料的分群、整理，變數必要的轉換，模型的評估，到最後產業與反應變數之間的對應關係及邏輯斯迴歸模型(logistic regression models)的建立等，文中都有完整的探討。資料分析結果發現：對稅後淨利有影響的自變數包括員工人數、總資產及員工分紅。

Profitability analysis is undertaken by stockholders and creditors. Profitability is typically defined as profits to the investment that produce it. The study analyzed the relationship of different input variables and output variables with the purpose of providing useful profitability analysis. The methodology entails collecting 2007 annual financial information of electronic industrial companies list on the TWSE from TEJ. We use the canonical correlation analysis to show the structures and directions between variables and construct the multiple regression models. The obtained models are more simply and the relationship between variables is clearer. In this article, we deal the data with some necessary steps including classifying, transforming, evaluating the model, and so on. We find that total asset, profit-sharing and number of employee have significant effects on net income.