" The Impact Of Structured Onboarding On Employee Retention

The relationship between financial leverage and firm profitability has long been a crucial topic in corporate finance.This study aims to examine how the use of debt financing influences the profitability of firms across different sectors. Financialleverage, measured through debt-to- equity and debt-to-asset ratios, reflects a company’s capital structure decisions and itsability to utilize borrowed funds for growth and value creation. However, excessive reliance on debt may lead to higher financialrisk and reduced profitability due to increased interest obligations. This research explores both the positive and negative effectsof leverage by analyzing secondary data from selected firms over a defined period. Profitability indicators such as return onassets (ROA) and return on equity (ROE) are used to evaluate performance. The study employs correlation and regressionanalysis to test the impact of leverage on profitability. The findings are expected to provide valuable insights into how optimalleverage levels can enhance firm performance, support financial decision-making, and balance the trade-off between risk andreturn. Ultimately, this research contributes to understanding the strategic role of financial leverage in achieving sustainableprofitability and long-term financial stability.