Análisis del desempeño financiero de grandes y medianas empresas del sector camaronero en los últimos 5 años.

Abstract

The purpose of this investigation was to carry out a financial analysis of shrimp exporting companies in Ecuador in the period 2018 and 2022. For this objective, a review of the literature was carried out concerning various theories that have an influence on the financial analysis of companies. In this sense, this analysis was carried out taking into consideration the main financial ratios grouped by four different types such as liquidity ratios, debt ratios, management ratios and profitability ratios. In this way, with the application of a methodology that consists of a nonexperimental cross-sectional design with a quantitative approach and descriptive scope; The necessary information was collected using a documentary review technique from reliable secondary sources such as the Superintendence of Companies and the Central Bank of Ecuador, obtaining a population of 92 companies of this type, from which the data could be obtained for their respective analysis. In short, once the ratios obtained were analyzed, it was possible to verify that in the years 2020 and 2022 there were large variations in the financial ratios, specifically in the liquidity and profitability ratios. Among the most relevant findings, it was observed that the liquidity of these companies (specifically the cash and bank account) increased considerably during the pandemic and the level of inventories increased greatly during the year 2022. On the other hand, Regarding profitability, it was known that it has decreased slightly given the increases in administrative expenses and sales due to investments in extra security motivated by the increase in crime in the country.