The objective of this research was to identify the relationship between delinquency management and profitability in the Caja Municipal de Ahorro y Crédito Piura SAC, Iquitos, period 2021; With a type of quantitative research, of a non-experimental design and a type of cross-sectional design with a correlational scope, it included as a population 02 financial statements (statement of financial situation and the statement of results) in addition to a survey carried out with 33 workers, including managers and operatives; The results found were the degree of correlation between the default management variable and profitability determined by Spearman's Rho with a value of 0.438 for both variables; An ROE of 2.33% was determined, which indicates that the company generates a return of 2.33% on equity, suggesting that the company is generating a modest profitability, an ROA of 0.57%, which indi...