Relationship of Cash Management to Profitability of Cement Companies Listed on the Lima Stock Exchange

Purpose: The general objective was to determine the relationship of cash on hand (COA) management profitability in cement companies listed LSE from 2017 2021. Theoretical framework: theoretical foundations found and cited this work, allowed know at a global level behavior how it is related profitability. Design/methodology/approach: A quantitative, longitudinal, basic, descriptive, correlational methodology used. Also, financial positions industry for period 2017-2021 are examined. Findings: findings revealed that overall liquidity, acid test, working capital, net capital over total assets, accounts receivable turnover, inventory turnover fixed asset ROA ROE. In contrast, ratios least business because they reached value above 0.05 turnover. Research, Practical & Social implications: were able cope despite significant challenges faced before, during after pandemic; some needed additional while others decided obtain assistance. Originality/value: It essential organization's available used distributed correctly, according real needs company must cover specific pay its debts timely manner.