EN
A study of profitability of enterprises is an issue of great importance. The paper focuses on examining the strength and direction of the impact of the factors influencing the Earnings Before Interest and Taxes (EBIT). The article presents the multiple regression model in which EBIT is the dependent variable. Correlation analysis and regression analysis were conducted on the basis of data received from the years 2007-2010 for companies engaged in quarrying of stone in Opolskie Voivodship and Dolnośląskie Voivodship, representing 08.11 class of PKD (quarrying of ornamental and building stone, limestone, gypsum, chalk and slate) and 08.12 class (operation of gravel and sand pits; mining of clays and kaolin).