Analysis of Liquidity and its Influence on the Profitability of Agricultural Companies Listed on the Lima Stock Exchange

Abstract

This study seeks to determine how liquidity management influences the profitability of agricultural companies listed on the Lima Stock Exchange during the period 2021-2024, contributing knowledge about the relationship between financial management and business performance in a dynamic and challenging environment. The objective of this study is to determine the influence of liquidity on the profitability of agricultural companies listed on the Lima Stock Exchange during the period 2021-2024. A quantitative approach was developed with a non-experimental, cross-sectional design and correlational scope. The sample consisted of seven agricultural companies listed on the Lima Stock Exchange, whose financial variables were analyzed using financial statements of the study period. The results indicate that liquidity has a positive and significant influence on the profitability of agricultural companies listed on the Lima Stock Exchange, explaining 36% of the variability in financial performance during the period 2021-2024.