Purpose – The purpose of this research is to carry out ratio of profitability assessment Latvian commercial banks for the period before the crisis, crisis and recovery period - from 2007 to the 2nd quarter of 2011. Design/methodology/approach – In order to determine profitability of the banks and macroeconomic indicators, the authors for obtaining of results have evaluated performance indicators of return on assets (ROA) and return on equity (ROE) of the Latvian commercial banks. For assessment of the profitability indicators the authors have used descriptive method and by using the SPSS data determination methods, was perform data correlation and regression analysis by obtained data. Findings – Banking efficient asset management and economic growth, showed correlations by linear regression analysis of data return on assets (ROA) and return on equity ratio (ROE). Reserch limitations/implications – In this research used methods can be used for other national commercial banks profitability indicators. Orginality/value – With the help of the research authors were able to provide empirical evidence of the profitability indicators of the Latvian financial sector, because in the Latvia practically was not maked such researches.