摘要：The main aim of the study was a multidimensional analysis of profitability of the furniture manufacturing sector in Poland. The analysis was based on aggregated financial statements provided by enterprises between 2005 and 2014 and published by the European Central Bank in the database of the Bank for Accounts of Companies Harmonised (BACH). As results from the data, the return on sales and assets in the furniture manufacturing sector in Poland was relatively stable and exhibited a slight rising tendency. However, the return on equity in this sector exhibited a negative trend. The results of a factor analysis revealed that the decrease in the return on equity was mostly caused by the decrease in capital leverage and efficient use of assets, measured with the assets turnover.
