The contribution is devoted to the analysis of the performance of construction organizations in the Russian Federation based on the return on sales indicator. The work identifies trends in changes in the return on sales of enterprises in the construction industry. The author identifies segments of the construction industry with the greatest growth in performance efficiency for the period from 2018 to 2022. In addition, the study identified segments with a steady increase in return on sales, as well as segments with high volatility of the indicator. The study proposes to assess the influence of factors on the value of the return on sales indicator based on deterministic factor analysis. The author identifies revenue, fixed and variable costs as factors. The results of the factor analysis made it possible to identify trends in the influence of factors in various segments of the construction industry. The author concludes that the main driver of changes in return on sales is a change in revenue, and variable costs offset its influence. Fixed costs have a minimal impact on changes in return on sales. The author’s proposed methodology for factor analysis of sales profitability, which allows assessing the impact of revenue, on the one hand, and fixed and variable costs, on the other, can be used both in construction organizations and in enterprises in other industries.