Análisis de la rentabilidad y su relación con el tamaño y el crecimiento de las empresas del subsector C13: fabricación de productos textiles. Periodo 2017 - 2022

Abstract

Abstract: This study focuses on analyzing and relating the profitability of companies in the subsector C13 with its size and growth during the period 2017-2022. Before the crucial importance of profitability for business sustainability, research addresses uncertainties related to how size and growth impact the earnings. The results obtained through a mixed methodology and a descriptive approach reveal a significant relationship between size and ROA, supporting the idea that More specialized companies tend to be smaller. Furthermore, it identifies a positive correlation between ROA and revenue growth, suggesting that a Better asset performance is associated with higher rates of growth in income. However, regarding ROE, size and growth do not exhibit influences statistically significant, indicating a complexity in the relationships between these variables and the return on equity in subsector C13.