An investor has an interest in knowing the value of the asset or a security before going to purchase. The buying perception of the buyer differs in valuing the assets or securities. One may see the benefit or securities to be higher worth and henceforth might be happy to pay a more expensive rate than the other. A merchant would consider the arranged selling cost of the advantage or securities to be more noteworthy than the estimation of the benefit or securities he is selling. The objective of the researcher was to measure the relationship between EVA and Profitability. Business valuations is the process of calculating the values of the assets and securities of a particular business, The researcher have used EVA method for the study the value of a business during the current year is -557.13 lakhs, where the value of business is decreasing from year to year it is representing negatively low in the current year. Value of the business in the current year is decreased, so company has to take corrective measures to overcome the loss.