In this paper, the author has considered a solar photovoltaic (PV) system to measure its availability as well as profit. Since, the system under consideration is of Non-Markovian nature, the supplementary variables technique has used to formulate a mathematical model. All the failures follow exponential time distribution whereas all repairs follow general time distribution. Pre-emptive repeat policy has been adopted for repair purpose. Availability and the profit function for the solar system have been computed. Long–run flow-state probabilities and a particular case, when repairs follow general time distribution, have also been obtained to fulfill the approach to better study of the system. The analysis of results has been drawn through a graphical illustration followed by a numerical computation.