Desempeño financiero de una empresa de camarón de la ciudad de Machala en tiempos de covid: liquidez, endeudamiento y rentabilidad.

Abstract

This degree work focuses on carrying out a financial analysis, which allows observing the performance of a shrimp producer in the city of Machala, Armota SA, a family business which began its activities February 20, 2015, is dedicated to the exploitation of shrimp farms (shrimp farms), shrimp larvae farms (shrimp larvae laboratories) in difficult times caused by the covid 19 pandemic, it is necessary to know the situation the company is going through and even more so when there is a pandemic , which causes some businesses to close their doors or become financially destabilized, this year companies have had to face a new challenge, therefore the importance that every company has a financial analysis that allows it to know the real situation and administrators can make better decisions. The purpose of this qualification work is to be able to analyze the liquidity, evaluate the profitability and determine the profitability of the company Armota SA, through the analysis of the financial indicators applied to the financial statements of the company corresponding to the first semester of the years 2019 -2020. Companies undergo changes, and even more when they face difficulties not experienced before, the global economy has undergone changes, and companies must adapt every day to new situations, hence the importance of knowing, if the company has the Sufficient liquidity to cover its previously contracted obligations, if the level of indebtedness is appropriate, otherwise it compromises its solvency by having a high level of indebtedness, and if the company has generated the profitability established by the administrators. In the present degree work, the proposed variables are applied qualitative and quantitative analysis, the qualitative modality refers to the qualities, they are not numerical data, the quantitative modality allows obtaining exact numerical data extracted from the financial statements, which are obtained directly with the company. The study method is scientific observation through the interview, the experience of the accountant is obtained, it is the person who knows the situation of the company, this method allows obtaining information in a spontaneous and natural way, the descriptive method helps to describe the behavior of the proposed variables. In the development of this work, some concepts that contribute to the process and obtaining results are shown, financial management, financial analysis, indicators, among other concepts that will be of great help in carrying it out. The results obtained from the financial indicators after applying the liquidity, indebtedness and profitability formulas, show us that the company has liquidity, although sales fell, they chose to reduce costs they decided not to sow in this first semester 2020, due to the fact that the markets foreigners closed their doors this causes that there is a lot of supply and the price goes down. It was determined that the level of indebtedness increased, which is not advisable for the company, the profitability showed an increase because there were no production costs, and they only harvested what they sowed in December. The covid 19 pandemic affected all economic sectors, companies were not prepared for a closure of borders, markets or isolation, they had to adapt to the situation and have good decision-making to cope with the crisis.