1
tesis de grado
Publicado 2025
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This study explored the relationship between solvency and profitability at Cementos Pacasmayo S.A.A. over the period 2018–2024, aiming to uncover how financing choices and working‐capital management impact net margins, Return on Assets (ROA), and Return on Equity (ROE). Adopting a quantitative, non-experimental, longitudinal design, the research conducted a full census of audited quarterly financial statements. Descriptive statistics, multiple linear regression analyses, and Spearman correlation tests were employed to examine one general hypothesis and three specific hypotheses. Findings demonstrated a moderate, positive association between solvency and overall profitability (ρ = 0.4641; p = 0.042), as well as direct links between the current ratio and net profit margin (ρ = 0.5241; p = 0.033), debt ratio and ROA (ρ = 0.4662; p = 0.042), and interest coverage and ROE (ρ = 0.3532;...