Desempeño financiero de la empresa camaronera San Alfonso post covid-19: liquidez, endeudamiento y rentabilidad.

Abstract

In Ecuador, shrimp farming has gained significant importance over time as it contributes significantly to the country's economy and GDP. For this reason, it is essential for companies engaged in this activity to efficiently manage their costs and expenses. They should conduct timely and appropriate financial analysis to evaluate their financial performance and determine business growth in this competitive market. Based on the information previously presented, the purpose of this thesis is to analyze the financial performance of the shrimp farming company San Alfonso S.A. in the province of El Oro during the periods of 2020 and 2021. This analysis will be conducted by applying Financial Ratios to their financial information to assess their liquidity, profitability, and post-pandemic indebtedness, with the aim of identifying how these factors influenced the company's growth. The methodology employed, in line with the established variables, utilizes a quantitative approach that allows the researcher to carry out an evaluation, comprehension, and statistical examination of the company's financial information. The explanatory method aims to explain the causes of the problem or various consequences related to it, including the interpretation of the challenges faced during the COVID-19 pandemic. Following the analysis of the financial performance and in accordance with the results obtained, it was determined that the company faces a fund shortage due to insufficient income to cover its financial expenses. Consequently, the existing liquidity only covers short-term debts. Regarding profitability, there has been an improvement, but it still remains a disadvantage in terms of generating profits with fewer assets. Additionally, the company's level of indebtedness is very high due to the need to increase production.