Objective:

To establish the relation between the use of derivative financial instruments and the profitability of non-financial companies in Lima’s Stock Exchange (LSE).

Method:

The research was quantitative in nature with a non-experimental design and transversal of correlational type. By using information from 149 non-financial companies, the model of structural structures was applied in order to know the relation between the variables.

Results:

It is evident that the financial instruments derived from interest rate, exchange rate and price have a low positive relations with the profitability of the non-financial companies of the LSE.

Conclusion:

Although there is a positive relation between the use of derivative financial instruments and the profitability of non-financial companies on the LSE, it is not significant, which may be due to the small number of companies that used financial instruments.

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