This lecture focus to present on Cross Sectional Analysis Between Metro Spinning and Saiham Textile. After analyzing capital structure and impact of the in profitability of both the industry here find the high volume of debt capital in capital framework affect negatively in company’s revenue. Though, use of debt inside capital structure reduces the expense of capital of the company. But if the debt amount is needed high volume it detrimentally affect on profit on the company, and also boost the financial distress cost. So finally it is strongly recommended that debt use inside capital structure is clear and high volume is just not, so the company ought to use optimum capital structure which will generate highest profit.