This research aims to study the relationship between profitability including gross margin operating margin net profit margin Return on Total Assets and Return on Equity and the SET index and dividends. The information is collected from the listed companies on the Market for Alternative Investment (MAI). The data comes from the financial statements and the annual reports of 28 companies with profit with no consecutive loss for more than 3 years and a top-five maximum registered capital of each business category during 2013 – 2017 with the accounting circle starting from 1 January – 31 December of each year. The statistics used for data analysis are descriptive statistical analysis. The secondary data is analyzed in the form of arithmetic mean (Mean) Maximum Minimum and Standard Deviation to describe the characteristics of the Pearsons Correlation Coefficient Sample Analysis. The ratio that represents each group is then analyzed by Multiple Regression Analysis to find the relation with the stock price index and dividends. The results show that profitability including the profit margin Return on Total Assets and Return on Equity has the relationship with stock price index and dividend at 99% confidence level.

The purpose of this research was to study the relationship between profitability and shareholders wealth creation of food and beverage industry in The Stock Exchange of Thailand during the years 2010 to 2014. The study examined the financial data of twenty companies in the food and beverage industry with the highest market capitalization as of July 11th 2014. The study used descriptive statistics for initial data testing and used stepwise multiple regressions for testing the hypothesis. The results of the profitability study using stepwise multiple regression analysis indicated that the Operating Income Margin (OIM) Net Profit Margin (NPM) Return on Assets (ROA) Investment income (INV) and number of board of directors (BOD) were significantly related to shareholders wealth creation of food and beverage industry at the confidence level of 95%. However Firm size (FSIZE) was not statistically related to Shareholders Wealth creation of food and beverage industry.