Razones financieras de liquidez, actividad y endeudamiento para identificar la situación actual de la distribuidora farmacéutica Difare S.A.

Abstract

The main objective of the present investigative case is to determine a financial diagnosis of the Company DIFARE S.A through the application of financial liquidity, activity and debt ratios in order to know the operational performance of the company. And in addition, the specific objectives that specify what is proposed is to establish the indexes of measures and their calculation methods using the financial ratios of liquidity, activity and indebtedness and to prepare the respective comparative analysis and financial report. This topic is important because it helps to know the operative capacity that the company has to face its obligations and measure business management with the use of the financial ratios tool giving to present an information that promotes an efficient decision making according to the situation of the organization. The result that is evident in the development of the case study compared to 2016 and 2017 has a higher incidence to cover its debts thanks to an increase in working capital; and also, investments in assets and net worth have been made that allow improving the profitability and productivity of the controlled resources, making it maintain a solid base in the administration of its resources. It also shows that the company has a delay in accounts receivable, so the credit policies of the distributor with the clients must be analyzed. Therefore, it is important to review the indicators that have shortcomings and then propose the correct strategies and minimize their operational cycle.