La liquidez y rentabilidad de la empresa Colormarket Cia. Ltda. en la ciudad de Machala: un desafío post pandemia

Abstract

The present research project is focused on the financial analysis of the liquidity and rentability of the Colomarket Cia. Ltda. Firm which has been dedicated to the commercialization and paints sales on the north of the city of Machala for over 10 years. It was one of many companies affected by the so-called pandemic COVID-19. That is why, this investigation was carried out with the aim of analyse the liquidity flows and rentability of the Colomarket Cia. Ltda company in the years 2019, 2022 and 2021 thanks to the sanitary emergency caused by COVID-19 through the application of financial instruments and qualitative information with the aim of establish conclusions and recommendation that contribute to the future decision taking. On the other hand, the empirical, observational, analytic and descriptive method bolster the guide to the development of this project. Therefore, once the results are obtained it can be determined that the level of liquidity is not the appropriate towards the high inventory owned by the company. Furthermore, it can be evidenced that the pandemic affected the excessive rise of expenses that, even though the sales did not fall generating minimum utilities, therefore, the indexes of rentability were low. Based on the obtained results in this research, it can be concluded that COVID-19 influenced, unsuitably to the decision-taking which impacted negatively the performance and economical capacity of the the Colomarket Cia. Ltda company.