By replacing the variables with the corresponding values, equation 6 is obtained. Regarding the obtaining of the performance data required for the estimation of the coefficient, it is important to make clear that the totality of the data was obtained through a collaboration agreement with a consulting firm established in the City of Puebla, Puebla; from which its name will be omitted, as well as those corresponding to the micro companies analyzed for compliance with the confidentiality agreement established. Using the results of the estimated returns, the difference between the values of the return of each year and the average of all the analyzed values is estimated as shown in equation 1. Equation 5 Beta risk coefficient estimation of the food industry subsector. Mishkin
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