Análisis del apalancamiento operativo y financiero de la empresa “Inversiones Acuícolas Pagua Invapag S.A”; de los años 2019-2020 y 2021.

Abstract

The focus if this study is the analysis of operational financial and total leverage of "Inversiones Acuícolas Pagua INVAPAG S.A," a shrimp farming company located in El Oro province, during the years 2019-2020 and 2021. The main purpose is to provide relevant and useful information for business decision-making. The methodology employed is described as descriptive and based on accounting reports from the Superintendencia de Compañías. The concepts and definitions used have been selected from scientific sources to ensure the quality of the presented information. The results indicate that in 2021, the company had a return of $0.15 for every dollar of own investment, surpassing the results of 2020, where the return was $0.12 for every dollar of equity, but being lower than the results of 2019, which reached $0.24. The author's conclusion is offered as a basis for future research.