Análisis a los estados financieros de las empresas comerciales del sector bienes agrícolas del cantón Machala 2020 – 2021.

Abstract

The main purpose of this study is to analyze the financial statements of the commercial companies of agricultural goods for the banana sector of the Machala canton during the period 2020-2021, in order to highlight the importance of evaluating the economic and financial structure through a financial analysis, and in turn to determine the impact of Covid-19 on the performance of the economic activities of the entities in the sector studied. To achieve the above, a non-experimental research was designed, under a quantitative approach based on the positivist paradigm, which through the deductive method revealed the effect produced in the selected companies according to quota sampling. Where, it was evidenced that the Covid-19 generated changes in the economic and financial aspects of the commercial companies in the agricultural goods sector of the Machala canton, the same ones that have been revealed in their statements of financial position and comprehensive results, such as; interruption in the normal development of its operations, reduction of its inventories, fixed assets and sales, and inability to generate profits. According to the interpretation of the financial ratios, during the year 2020 the companies presented a small decrease in their levels of liquidity and profitability, and in turn required indebtedness to be able to solve their operations. However, by 2021, their situation begins to improve as the ravages of the pandemic reduce, and they manage to stabilize economically. Keywords: Commercial Companies, Agricultural Goods, Financial Statements, Financial Analysis, Financial Ratios.