In this paper Profit Analysis of a Single Unit Redundant System Having Perfect Switch using Regenerative Point Graphical Technique (RPGT) is discussed. Problem is formulated and solved using RPGT. Repair and Failure are statistically independent. Expressions for system parameters i.e. availability, number of server visits and busy period of the server are evaluated to study the profit and behavior of the system for steady state. System behavior is discussed with the help of graphs and tables.