The study examined the profitability analysis of sachet table water production in Gombe Central senatorial zone, Gombe State, Nigeria. Multi-stage sampling procedure was used. Gombe Central senatorial zone sachet table water production enterprises were purposively selected. In the study area, 45 production enterprises were selected. Data were analyzed using enterprise budget model to analyses the gross margin, profit, gross ratio, operating ratio, fixed ratio, ratio of gross margin to variable cost, ratio of gross margin to fixed cost and return per naira invested. Gross margin of N2,882,510,640, profit of N2,794,072,980, gross ratio of 0.0343, operating ratio of 0.0034, fixed ratio of 0.0305, ratio of gross margin to variable cost of 290.09, ratio of gross margin to fixed cost of 32.59 and return per capital invested of 29.40  was released. It was concluded that table water production in Gombe Central senatorial zone, Gombe State is profitable. The study recommended the citizens of Gombe central senatorial zone should engage in sachet table water production because it is a profitable venture.

The study examined the activity-based classification (ABC) analysis of sachet table water production enterprise in Gombe state, Nigeria. A random sampling technique was used for the study. Gombe Central enterprises, Gombe South enterprises and Gombe North enterprises were purposively selected. In the study area 45 production enterprises were selected from Gombe central, 15 production enterprises from Gombe South and 10 production enterprises were selected in Gombe North. The total sample size used amounted to 70 enterprises. The data were analyzed using ABC analysis with the aid of quantitative management software. The results revealed that Gombe Central (group A) generated N41.18 million/annum with average (N2.06 million/annum); (group B) N6.11million/annum with average (N0.32 million/annum) and group C generated N9.81 million/annum with average (N1.63 million/annum). Gombe South (group A), N2.29 million/annum with average (N0.20 million/annum) and group B, N8.49 million/annum (N2.12 million/annum). Gombe North (group A), N0.51 million/annum (N0.12 million/annum) and group B, N1.49 million/annum average (N0.24 million/annum). The sum of N57.1 million/annum with an average of (N0.81 million/annum) was generated in Gombe central; Gombe south generated the sum of N10.78 million/annum, average (N0.71 million/annum) and Gombe North generated the sum of N2 million/annum, with an average of N0.20 million/annum. This implies that in Gombe State sachet table water production enterprises generated N69.88 million/annum with an average of (N0.99 million/annum). There were more experienced managers in Gombe Central followed by Gombe South then finally Gombe North. With regards to inventory, the enterprises that fall under group B were 19 where each enterprise had 30% of items in the inventory which generated 15% of the total income invested in the enterprise annually, where N6.11 million/annum was realized in group B with an average of N0.32 million/annum. The study recommended that the people in Gombe State should engage in sachet table water production because it will improve the productivity of the citizens and the country at large.