In case of making the selection of looms, profits are usually calculatedby the estimated values of concerned factors. These factors are classified into four categories : fixed cost, variable cost rate, selling volume and selling price. When two types of loom are compared, we have two cases. The one is that in spite of growing worse in these factors, the superiority in profits or robustness is not gone into reverse, and the other is either going in reverse or not. In this report, these cases are researched and examples of loom are shown.