Análisis del impacto del covid-19 en la rentabilidad de las empresas de línea blanca del cantón Machala, 2020-2021.

Abstract

The purpose of this research work is to analyze the financial statements of the white-line commercial companies of Machala canton during the period 2020 and 2021, highlighting the importance of assessing the economic and financial situation of the companies through financial reasons to determine the impact of the Covid-19 on their profitability. Because, during this period of time, the negative economic and commercial effects of the pandemic were latent. In this sense, a quantitative investigation has been designed under the positivist paradigm, which based on the financial information presented will evaluate the levels of liquidity, indebtedness and profitability, where the deductive method aims to verify how the pandemic affected the performance of commercial activities. According to the techniques and instruments applied in the study, it was evidenced that the Covid-19 hit dramatically the profitability of the operations of the white-line companies, since during the year 2020 its sales did not generate profits at the end of the financial year, on the contrary, they contracted a large sum of economic losses. In 2021, however, the picture has become somewhat positive, as its activities are profitable and profit-making.