Análisis financiero de un fideicomiso de administración de bienes inmuebles de la Empresa “BIENES GD” en Guayaquil periodo 2021- 2022.

Abstract

BIENES GD Trust was incorporated in 2019 in Guayaquil, Ecuador, for the purpose of administering and managing real estate assets. In 2021, it experienced a change in its ownership structure when DISTRIBUIDORA FARMACEUTICA ECUATORIANA DIFARE S.A. assigned its trust rights to HOLDING HCCG CIA. LTDA. being the main problem addressed in this study to evaluate the financial situation of the BIENES GD Trust during the period 2021- 2022, focusing on its composition of assets, liabilities, and net equity, as well as its liquidity and indebtedness levels. Specific objectives included the analysis of financial statements, the evaluation of profitability through financial indicators, and the identification of financial problems and areas for improvement. The methodological design involved the detailed analysis of the trust's financial statements, with a focus on the composition of assets and liabilities, profitability, and liquidity and indebtedness indicators. The findings revealed that the trust has a solid financial position, with a high percentage of non-current assets, substantial net worth compared to liabilities, healthy liquidity indicators, and a low level of indebtedness. These findings indicate effective financial management and low financial risk in real estate asset management. In short, BIENES GD Trust shows sound financial health and effective management of its resources, which supports its ability to manage real estate assets effectively and safely