SUMMARY
The purpose of this paper is to comparatively examine the impacts of profitability and operating cash flow on the value of trade marks at different industries. The profitability and operating cash flow were the parameters studied for their impacts on trademarks. Data have been analyzed using a sample size of 76 at different companies for the period of 2007-2014, through total data integration and complete least square regression. There were two hypotheses in the paper that surveyed the relationship between two independent variables and values of the trademarks as the dependent variable. Results showed that the profitability and operating cash flow had significant relationships with the values of trademarks in the studied companies.