Time, or elements of time, are frequently considered a core competitive advantage and affecting the financial situation of a company. However, the connection between lead-time and financial measures is not always obvious. Therefore, in this paper the conceptual relations between the strategic lead-times and the financial measure return on assets (ROA) are empirically investigated. The results from this research will help increase the understanding of lead-time as a critical resource and reduce the literature gap between strategic lead-times and financial measures. Furthermore, the result could be used by practitioners in evaluating supply chain design and prioritize alternatives based on profitability.