As for the return on equity (ROE) variable, the econometric results show thisthat this variable is statistically significant and has a positive influence on the total debt ratio of SMEs. This confirms the Trade-off Theory predictions that profitable firms would have to take on debt to benefit from the tax-deductibility of interest charges. Besides, the existence of solid financial earnings can be interpreted by lenders as an indicator of the firm's financial health and its ability to honor its commitments within the meaning of the signal theory. Financial profitability makes it possible to reduce the information asymmetries that are an obstacle to SMEs access to debt. Hypothesis 3 is confirmed again and our results are in agreement with those of Hakmaoui and Yerrou (2013), Bourdieu and Sédillot (1993), and Johnson (1997).