Abstract: Profitability is a core component of the competitiveness,and also an important indicator for corporate performance.In this study,we collected the fiscal data of yearly reports published in 2010,used the Partial Least-Squares Regression(PLS regression) and Orthogonal Partial Least-Squares Discriminant Analysis(OPLS-DA) which were implemented by the SIMCA-P +12.0 software for data processing,to look into the profitability characteristics of the 16 Chinese and foreign sporting goods companies.Furthermore,a PLS regression was constructed for the prediction of the profitability.The results showed that the profitability can be attributed to three different patterns;they were "High degree financial leverage with multi-brand profitability model","conservative financial profitability model" and "small-scale growth of profitability mode".The predictive model we constructed was tested to be of good robustness(RdX(cum),RdY(cum) and Q2(cum) were 0.793,0.911 and 0.840,respectively).The main influencing factors of the profitability for the traded sporting goods companies are as follows:assets to a long-term liabilities ratio,selling and administrative expense ratio,debt ratio,equity ratio and fixed asset turnover.