The main aim of this study was to determine the factors that influenced profitability of companies involved in the Valencia food industry between 2006 and 2015. For this, macroeconomic, sector and company variables were the key elements used in the statistical analysis, together with their dependence
on the economic cycle in indicating the present state of the sector in the Valencian Region. The panel data was obtained from the sabi data base and combined with transverse data and time series. Economic and financial profitability are both influenced by certain common factors, especially the sales margin. The higher the margin the higher the profit, although this relationship also depends on where the business company is located. Rotation of assets also contributes to raising profits in times of economic expansion. The Economic Crisis saw profits fall in 2009 and 2012, two of its worst years. Finally, differences were also found between large and small enterprises.