Análisis a los estados financieros de empresas comerciales del sector pesquero del cantón Machala, 2020-2021.

Abstract

The present research work is focused on the analysis of the financial statements of the commercial companies of the fishing sector of Machala canton, period 2020-2021, with the purpose of determining the impact of the Covid-19 on its economic and financial structure. Since, in the face of the health emergency, companies had to face a number of challenges such as the interruption of the normal development of their operations, reduction of the level of sales, inability to generate profits, among others. For this, research with a quantitative approach is based on the positivist paradigm, which through the deductive method seeks to know how the pandemic affected the economy of commercial companies in the fisheries sector. Thus, the financial analysis through liquidity, profitability and indebtedness reasons showed that during the period 2020, companies were affected economically to a greater degree, since the repercussions of the pandemic were even more latent, while in 2021 a slight improvement began to be noticed in response to the economic recovery. The sales revenue of companies increases, giving them the ability to make profits at the end of the year. Based on the results, the Covid-19 can be defined as having influenced the economic and financial deficit presented by certain companies in the sector, so it is important that the managers of these companies regularly evaluate their situation and establish corrective measures to optimize their performance and productivity.