The aim of this research is to know the income and the profitability business value in kacang goyang industry “Prima Rasa” Palu City. This research conducted from April until May 2016. The determination of respondent was done intentionally (purposive). The number of respondent taken as many as 5 people. Analysis tools used were income analysis and profitability analysis. Analysis result of income indicated that the average income acquired from kacang goyang industry of “Prima Rasa” during two-month was Rp. 29.936.870. Analysis result of profitability showed that profitability value in February 9,82% it mean every Rp. 100 extra investment will gain Rp. 9,82 extra profit. Profitability value in March was 13,44% it means that every Rp. 100 extra invesment will gain Rp. 13,44 extra profit. Analysis result of profitability showed that the invesment for execellent gain showed that by profitability value increase from February to March 9,82% and 13,44%.