Thispaper aims to contribute to the empirical literature by employing a panel datamodel for analysing the connection between operating profit of Romaniancompanies and the turnover, tangible assets, payrolls, stocks and cash. We findthat the companies with a higher turnover recorded better economic results andan increased payroll is associated with a decline in economic performance.Likewise, companies that have the cash and / or tangible assets registeredsuperior performance, while growth in stocks is accompanied by lower economicperformance of the companies. Sectorial data confirm these results.