Estimating a company’s sustainable profitability is a big challenge to investors. A profitable company yielding a steady revenue stream with modest capital expenditure has the ability to compound shareholder wealth at an attractive rate over time. Even though many studies have been conducted, most companies strive to provide competitive returns. The golden path of being profitable has not yet been revealed. Selected 15 Sensex Companies standing as leading players are expected to provide considerable support to empower the efforts of the Indian Government. On this backdrop, the present study aims at focussing and assessing the efficacy of the performance of the selected Sensex Companies with the help of the most appropriate accounting-based measure of profitability i.e. Return On Capital Employed (ROCE) from 2012 to 2017. The empirical study reveals that companies have not been able to increase revenue and ROCE simultaneously and they are not also compatible in comparison with the global capital market.