Analysis of Liquidity and Its Influence on the Profitability of Sugar Agroindustry Companies Listed on the Lima Stock Exchange

Cisneros Brigthe Nicole C.; Acuña Yuliana Liseth R.; Castillo Cesar Agusto P. · Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology (2026) · DOI: 10.18687/laccei2026.1.1.1551

Resumen

This study seeks to determine how liquidity management influences the profitability of sugar agro-industry companies listed on the Lima Stock Exchange during 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 sugar agro-industry companies listed on the Lima Stock Exchange, during the period 2021-2024. A quantitative approach was developed with a non-experimental, cross-sectional, and correlational design. The sample consisted of seven sugar agro-industry companies listed on the Lima Stock Exchange, whose financial variables were analyzed using financial statements from the study period. The results indicate that liquidity has a positive and significant influence on the profitability of sugar agro-industry companies listed on the Lima Stock Exchange, explaining 36% of the variability in financial performance in 2021-2024.

Instituciones: Universidad Tecnológica del Perú