The objective of this investigation was to determine the correlation rates by economic sectors of companies that are listed on the Mexican stock market in the 2008-2017 period. The variables were: as dependent the financial ratio on operating profitability and as independent those of acid, financial cycle, working capital, net working capital, financial expense coverage, solvency ratio, short-term debt, accounts receivable days, inventory days, suppliers days, available, current assets turnover

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... turnover, net fixed assets turnover and total assets turnover. To calculate the correlations, the financial information of 29 non-financial public companies in the Economática database was used. Correlation rates were calculated using bivariate linear regression analysis in the SPSS. The main findings are that in the sector of merchandise stores and department stores and in the sector of the beverage industry, significant positive correlation rates of 0.720 and 0.672 were obtained respectively. And three sectors with medium positive correlation which were residential building, food industry and the basic iron and steel industry. The most important relationship was between operating profitability and financial expense coverage.