The major objective of this paper is to analyze and understand the impact of leverage financial on the profitability of the companies. This paper investigates the relationship between( the Debt Ratios) and (the Return on Assets and Net Profit Margin Ratios). The study has been conducted during 1379 to 1388.In this study, all 28 Cement companies accepted in Tehran Stock Exchange are taken for analysis and hypothesis are examined with the help Correlation .The results suggest that the leverage financial and profitability are related and the leverage financial is having impact on the profitability of the firm. From the study it is found that there is a significant relationship between Debt and Return on Assets but correlation is negative.
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