Livestock activity is one of the main activities within the agricultural sector and where there are 1.5 million production units with different technology approaches, and which occupies 108.9 million hectares in Mexico. In the State of Sonora, it occupies 83% of the surface in extensive production systems with 15.5 million hectares; in the 2022-2023 livestock cycle, 217,126 heads of cattle were exported, which represents 30% of the total units sold to the United States which places this State in second place. In most of the area designated for the livestock sector, intensive livestock breeding and exploitation is carried out, occupying large areas of the rangeland, with the maintenance of breeding stock and the grazing of calves predominating. There is also another exploitation system such as artificial meadows based on rye-grass or Bermuda grass, in addition to fattening in pens where the cattle are confined and based on balanced and prepared feeding, daily weight gains above 0.800 are obtained. kg/cb/day and 1.1 kg/cb-hc/day respectively. For this research work on the grazing of calves associated with their profitability, a group of calves of different breeds was chosen based on a batch of 100 calves for which financial tools were used such as determining the production cost for a period of 150 days, working capital that was $1,681,845.00, the benefit-cost ratio of 1.22; In the case of the sensitivity analysis, three scenarios were considered where the first of them was the lowest through the combination of the price and increase in lower weights, an intermediate for the purposes of the study with a price/kg/ of $90.00 and weight of 248 kg /cb and another optimal one with the best price and weight that could be presented. It was found that the equilibrium point was 202 kg with which the producer recovers his production costs and payment of financing and obtains a profit, and for the calculation of interest the Interbank Equilibrium Interest Rate of the month of December which was 11.5% annual and a differential of 8 points is added to reach 19.5% annual. Once these financial tools have been used and shown to the producers, they will be able to make the decision to continue grazing calves, send them to an artificial pasture or feedlot or for the export market.