In the present investigation, the significant relationship of financing with the profitability of microenterprises in the commercial sector, motor lubricant category, in the time of COVID-19, in the jurisdiction of Iquitos, year 2022, was analyzed. The study was descriptive, quantitative, not experimental. The study population consisted of 30 micro-entrepreneurs from the commercial sector, line of business selling motor lubricants, to whom the survey was applied using the questionnaire. Then, we have been able to describe the characteristics of debt financing that have a significant impact or incidence on microenterprises in the commercial sector, line of business selling motor lubricants; Likewise, the behavior of profitability in microenterprises of this commercial category was established. Finally, this significant relationship between financing and profitability in these microenterpr...