Análisis e interpretación a los estados financieros de la empresa Exporfruit S.A. para determinar las razones de liquidez 2021 – 2022.

Abstract

This master's thesis aims to analyze and interpret the financial statements of Exporfruit S.A., a fruit company operating in the Ecuadorian sector, for the years 2021-2022. The analysis will focus on applying horizontal and vertical analysis to determine liquidity ratios and their relationship with the financial performance of the company. The analysis and interpretation of financial statements are crucial tools for assessing the financial health and payment capacity of a company. In this study, horizontal and vertical analysis techniques will be employed to examine the evolution of key components in Exporfruit S.A.'s financial statements over the selected years. Horizontal analysis will identify trends and changes in the company's financial statements over time. Significant variations in assets, liabilities, and equity will be analyzed to gain insights into Exporfruit S.A.'s financial performance in terms of liquidity. Furthermore, vertical analysis will evaluate the structure of the financial statements and determine the proportion of each component relative to the total. Special attention will be given to components related to liquidity, such as current assets, accounts receivable, and short-term liabilities. The study will be conducted within the context of the Ecuadorian fruit sector, considering its specific characteristics and challenges. Real financial data from Exporfruit S.A., a representative company in the sector, will be utilized to derive relevant and applicable conclusions to the fruit market's reality. The expected outcome of this study is to provide a clear and detailed understanding of Exporfruit S.A.'s financial performance in terms of liquidity, as well as a deeper insight into the importance of analyzing and interpreting financial statements within the Ecuadorian fruit sector. The findings can serve as a basis for financial decision-making and the implementation of strategies to enhance liquidity and company performance.