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This article analyzed the behavior of Income versus Investment in Assets of industrial and commercial companies in Veraguas, Panama, for the period 2020-2021. The relationship between Income versus Assets plays a fundamental role in the business structure. For macroeconomic purposes, it is important to examine this productive sector of the country because it requires an exhaustive analysis for the permanence and growth of the industry. Regarding business economic growth, both in the industrial and commercial productive sectors, mainly in the provinces, it is necessary to validate the possibility of investing in resources that are linked to income generation. The objective of the research was to understand the behavior of Income versus Assets in the industrial and commercial sector of the province of Veraguas. The variables studied are closely linked for analytical purposes. The results show an index of the capacity of Assets to generate Income of 0.60 (60%), measured by the I/A Ratio (Assets / Assets), including both variables; Therefore, a relatively low index is observed (mainly in the commercial sector), compared to the theoretical industry trend of 75%. It is assumed that there are worrying economic and financial values, so this study could be considered likely to improve the performance of these two variables analyzed (Income, Assets).