Rentabilidad y liquidez en tiempos de covid en la finca San Fernando de la ciudad de Pasaje.

Abstract

The main objective of this case analysis is to measure the variations that the San Fernando company dedicated to the cultivation and sale of bananas locally and internationally suffered within the framework of the recent pandemic caused by the SARS-COV-2 virus, specifically it was carried out the study of the periods 2019, 2020, 2021 and 2022 in order to demonstrate whether there were positive or negative variations in their levels of liquidity, profitability and optimization of resources before, during and after the health emergency. To achieve the stated objectives, different financial analysis tools were used, with regard to measuring the monetary and percentage variations of the financial statements during the aforementioned periods, horizontal and vertical analysis was used to verify whether the company's liquidity increase or decrease, the liquidity ratios were used and, finally, to demonstrate the profitability indices in conjunction with the optimization of the resources that the entity has, it was necessary to apply the DuPont analysis. In the field of exports, one of the biggest problems that can arise for a producer is the closure of markets and ports since sales volumes decrease, causing illiquidity. Finca San Fernando is a company that seeks continuous growth and development. , which is why knowing the positive or negative effects on liquidity, profitability and optimization of resources is of vital importance, how the company behaves in the face of market limitations allows for better decision making. During the development of the research, in order to demonstrate and fulfill the established objectives, it was necessary to analyze and apply numerical and percentage data, therefore, quantitative research was essential in this work, for the interpretation of the results. of the numerical part and, the information obtained in the interview applied to the accountant and owner of the company, the qualitative modality was essential. With the limitation of export quotas and intensification of controls, it would be logical that the company during the pandemic would have reduced its liquidity and profitability rates compared to previous years. Likewise, it would be expected that after leaving the health emergency, these rates would rise again. However, the opposite occurs, the company during the year 2020 and 2021 at the height of the coronavirus is where it presents higher levels of profitability and liquidity, in numerical data one of the reasons was due to the increase in sales, but, how could it be increase sales with the closure and limitation of export quotas? When interviewing the owner and accountant, it was indicated that the management was quick in terms of new health safety certifications, so they were able to get a place on the boats to transport the fruit. With the lifting of restrictions, competitiveness increased, so their income was negatively affected.