The paper aims to analyze the effect of advertising and sales promotion costs on the sales revenues and profits of the ceramic companies listed with DSE in Bangladesh. To attain the objectives of the study, we collected the data from the annual reports of the companies. We organized a panel data of eleven (11) years for the sample companies. This study analyzes the data using the fixed effect and randomeffect model of regression analysis. We find that the sales promotion cost is influential in improving the sales revenues, net profit, and the return on investment.