Radiografía financiera: factor clave para el sector de la construcción.

Abstract

This investigation is directed to the financial diagnosis of Constructora Gisma S.A. of the city of Machala, whose financial information to analyze corresponds to the first semester 2020-2019. Its purpose is to analyze the variations in the financial economic situation by applying the main financial ratios to diagnose the state of the company as a result of COVID-19. The economic variables evaluated are liquidity, indebtedness, profitability and activity. Regarding the applied research methodology, a documentary bibliographic review and a qualitative approach have been chosen; It is emphasized that for the development of the practical case, financial statements have been requested from the economic entity to be evaluated. Among the results, it stands out that Constructora Gisma S.A. does have liquidity and profitability during the indicated periods; however, it presents a prolonged average collection and payment period. In conclusion, the financial statements of the analyzed construction company show how the company has carried out adequate financial management that has largely mitigated the adverse effects of the pandemic.