EVA is a relatively new approach to creating value, assuming that value is created for investors by additional factors, not only the net profit of the company. Thus, the EVA has been recognized as a modern method of measuring the effectiveness of the invested capital [Xuefeng, T., Jia, S., Ning, L., & Ling, Z., 2012]. Given that the author decided to examine the relationship between net profit and economic value added created by developers listed on the Polish stock exchange. Measurement of the EVA is also to give the answer to the question of which companies create value for investors and if developers stand out from other companies. Thus, EVA was used to identify opportunities to create value by publicly traded developers. Analysis of relations between EVA and net profit will answer the question of whether the use of composite indicators makes sense for the investor. Perhaps the classic approach focusing on the fundamental net profit is sufficient, and the EVA is not necessary with trend analysis of market rates of return [Griffith, J. M. 2006]. The author hypothesized research EVA as a measure of balance sheet profit takes into account factors better reflects the value of companies in the developers sector.