Liquidity and profitability (L & P) is one of the most important factors of interest to commercial and industrial institutions in all sectors. Through its indicators, companies can measure the extent of their progress and sustainability in the commercial market, as well as know about aspects that need more attention in the present and future aspects of marketing, sales and logistics. Interest in research in the liquidity and profitability relationship has benefits for emerging companies with a commercial sector in the market. Therefore, the research aims to find that liquidity is part of several factors affecting profitability. For this purpose, the indices of liquidity and profitability of companies listed on the Borsa Istanbul in Turkey will be examined. The companies have been classified by sector in order to ascertain the potential relationship between liquidity and profitability in the studied sectors according to liquidity and profitability rates. The research hypothesis was presented to identify the variables that we will rely on in the research to verify the relationship between liquidity and profitability and the specificity of this relationship for 100 companies listed on the Borsa Istanbul. The results showed that some sectors showed a positive correlation between liquidity and profitability. Some sectors showed a negative correlation between liquidity and profitability. The research presented several recommendations through the results extracted for companies and proposals for future researchers. The recommendations include continuing to maintain sufficient liquidity to maintain the work of enterprises and reach the highest level of profitability to avoid the failure of companies and the risk of bankruptcy.