The article analyzes the profitability of sales in the construction industry of the Irkutsk region. It shows that just having profit doesn't mean a company is doing well. The amount of profit alone doesn't tell us how profitable a company is. The key indicator for financial performance is the return on sales. The study developed a model to analyze sales profitability and identified factors affecting it. The research provides statistical data on key indicators influencing sales profitability in large and medium-sized construction enterprises in the Irkutsk region.