"Companies operate in markets that are always changing. The business climate is marked by a number of changes, including rapidly growing markets, financial crisis, technical progress, competition and innovation. This research paper measures the impact of liquidity on profitability, represented by the rate of return on capital employed (ROCE) for companies in the retail trade industry in Romania. The independent variable liquidity conversion cycle was also taken into account in the research, the result of the regression applied to the panel data referring to the analyzed period of 9 years, 2013-2021, showing that among the independent variables, the current liquidity rate, the cycle liquidity conversion, total assets and dependent variable ROCE, there are significant and negative relationships. Also, between the independent variables the immediate liquidity rate, the turnover and the dependent variable ROCE, there is a significant but positive relationship, the conclusion being that paying more attention to the cash conversion cycle but also to the current liquidity rate, can cause a increase in the profitability of companies in the Romanian retail industry. "

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The present study proposes the assessment of the bankruptcy risk for 11 companies in the field of retail trade in Brașov County, from the period 2008-to 2017. For this purpose, two of the most well-known methods for performing the financial diagnosis Altman and Conon-Holder were used. At the end of the study, the Conan-Holder method was designated as the more relevant method of the two presented in diagnosing the financial situation and the risk of possible insolvency for the studied companies.

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