Examen financiero en los niveles de liquidez y rentabilidad: caso empresa Caodelsur Cia. Ltda.

Abstract

The purpose of this article is to analyze the levels of liquidity and profitability through the application of financial indicators to strengthen the economic and financial performance. Where the qualitative-descriptive methodology was used, since the Financial Statements were compiled and the economic-financial performance of the company Agrícola Cacao del Sur Caodelsur Cia. Ltda, of the last four periods (2017-2020), through the financial analysis seeking the liquidity and profitability ratios, bibliographic research was also used. The results show that in the liquidity indicators the entity does not have the capacity to cover its obligations or short-term debts, as for profitability indicators show a deficiency in the management of its resources so it is not fulfilling the purpose of producing profits or profits on the turn of its activities, where managers must take the necessary corrective actions.