Análisis y evaluación de la evolución del desempeño financiero en empresas ecuatorianas del sector textil en el periodo 2016 – 2023.

Abstract

This research analyzes and evaluates the evolution of the financial performance of Ecuadorian companies in the textile sector during the period 2016-2023, considering the CIIU C13 category corresponding to the manufacturing of textile products, as it contributes the most part of the revenue within the sector. For the study, a nonexperimental, retrospective, and longitudinal design was adopted with a quantitative approach to analyze financial data using techniques such as ratios and trend analysis. Key findings indicate that small enterprises managed to maintain revenue stability during the pandemic, while medium-sized firms demonstrated moderate growth followed by recovery, and large corporations experienced robust growth and postpandemic recovery. The research also uncovers challenges in cost and liquidity management, with variations in profitability, liquidity, and solvency across different company sizes, underscoring the need for specific financial strategies to strengthen the sector's resilience and growth.