Within the agricultural sector, livestock activity is one of the main ones where there are 1.5 million production units with different types of economy and degrees of technology and occupy around 200 million hectares. The State of Sonora is the second largest in the country, exported in the 2017 cycle the amount of 262,870 heads of export cattle with an area of 15.5 million hectares and the value of livestock production was 5'827,078 thousand pesos. Within this area, the intensive breeding and exploitation of livestock is carried out, which occupies large areas of land, predominantly keeping the breeding stock and replacing the calves. For the analysis of profitability of the lot of 100 heads in the modality of repast of calves financial tools were used as the determination of the working capital that was by the amount of $ 1'201,450 whereas the relation benefit-cost that was of 1.27. Another tool was the sensitivity analysis, taking as reference the final weight of the period and combined with the sale price per kilogram on foot which was 70.00 per kg. The equilibrium point was also determined yielding a result of 184 kg per calf standing, that is, with this weight the producer recovers his costs of production, the financial and obtains a final gain; to calculate the financial cost, the interbank interest rate of equilibrium was taken as reference (8.40% for December 2018), to which a differential of 8 points was added to be 16.40% per annum. With these results, the producer can make the decision to continue with the modality of repast of calves and take them to the export market or confine them in irrigated prairies or feedlot.