This paper deals with enterprises as the largest creator and contributor of gross value added at the national level. More precisely sector of non-financial corporations with respect to their ownership. The main aim is to evaluate differences in behaviour between national private non-financial corporations and foreign controlled non-financial corporations. Selected indicators of sector analysis are employed gross profit share, gross return on capital employed (before taxes) and net return on equity (after taxes) in the Czech Republic during the period 1993-2014. By means of analysis of variance was found that differences between indicators are significant.