Profit and loss statement is a report available in the dynamical view, i.e. you might compare following last days or months (and differences), and in rows all details are expanded. Comparative analysis of different products, categories, brands, customers or suppliers is not easy in this structure. Hence the profitability report, illustrating all these dimensions expanded in rows, while columns show key characteristics of sales and profitability. Comparing these figures across dimensions enable making quick decisions on selling prices (products/categories/brands profitability), discount policy (customers), sources of supply (suppliers), shelf allocation (products) or ATL investment (brands).
Suppliers' profitability in not available to manufacturers, and customers' to retailers.