For the company manager it‘s very important to find an opportunity of enlarging companies profit and profitability by grouping services and especially in case when its financial state depends on revenue and profit of several services or products. By adjusting the structural analyze of leasing‘s companies services profitability and the rates influencing it‘s value, helps to find the most largest revenues and profit giving services, helps to find the problems and shows the probability to prevent the situation of bigger or possible, but unexpected costs, it‘s more easily by it‘s result to make prognostication and the solution of companies services assortment in future. Keeping processing by the recommendations of Lithuanian and author‘s of foreign countries, by evaluating the profitability of leasing company’s services it was taken the dynamic analyze of services profitability, evaluated the correlation of rates dynamics such as revenue, costs, profit and profitability. The model of chosen possible situation was adjusted to find the most profitable service, evaluated the correlation and regression analyze of factors influencing revenues from services, also prognostication of revenue, profit and profitability rates. It was researched, that the relationship between service revenue and the growth of new clients is direct, also the importance of commission revenues through all analyzed period decreased comparing with all service revenues, so trying to enlarge the profitability of companies services it is recommended to give more revenues for companies partner‘s who are responsible for marketing and administrating new contracts.

Raktažodžiai: leasing, service, profitability, costs, rate of return