Análisis del impacto del capital de trabajo en los indicadores financieros de empresas industriales de Guayaquil, 2023.

Abstract

Within the Ecuadorian economy, the food, textile, and metal products industries are relevant; however, this sector is characterized by belonging to a highly volatile market and is currently facing challenges due to the economic impacts that affect its stability. Therefore, the research aimed to determine the impact of working capital on the financial indicators of industrial companies in Guayaquil, 2023, through the use of a quantitative statistical analysis to strengthen the financial management of companies. Methodologically, a non-experimental, mixed-methods, descriptive-correlational design was applied. The technique used was a document analysis that included the financial statements of 61 companies. The results showed that in Guayaquil, 50% of companies have working capital above 1, indicating that current assets exceed current liabilities. Companies such as Camaronera Lebama, Fumicar, Faenadora Internacional de Aves, and Maragro present high liquidity; while 60% have a liquidity of less than 1, indicating difficulties in covering their current liabilities. Companies with high debt, such as Latinexporsa, Balsagood Export-Import Procesadora-Balsa, Compañía Agrícola Ángela María, Cluzon, Camalani, and Coragrofrut; while companies with negative profitability, such as Reybosques C.L., Corporación Fernández, Calajusa, and CLUZON, indicating losses for 2023 due to operating costs.