Abstract
The current research aims to analyze bank profitability and assess their impact on the bank's sustainable market value, by reviewing the most commonly used financial indicators such as return on assets (ROA), return on equity (ROE), and net interest margin (NIM). The research also addresses factors that may influence this relationship, including the level of banking risks, monetary policies, and general economic conditions. To achieve the research objectives, Gulf Commercial Bank selected as a case study to analyze profitability and its impact on the market value of its shares for the period from 2012 to 2016. This based on data published on the bank's website on the Iraq Stock Exchange. The data analyzed using the statistical program SPSS V.25. The research reached several conclusions, the most important of which is that there is a clear downward trend in all indicators, which witnessed a sharp decline from 2013 to 2016. This reflects a continuous deterioration in financial performance, weak bank efficiency, declining investment attractiveness, and financia