Incidencia del endeudamiento en la liquidez de la “exportadora Bana Sur S.A” durante los períodos 2021 – 2022.

Abstract

Currently, financial analysis is of great importance in the business world because it allows knowing the financial health of an organization in terms of its solvency, and also provides relevant information for making decisions about financing, investments, budget and growth strategies. For this reason, this case analysis addresses the impact of indebtedness on the liquidity of Exportadora Bana Sur S. A.”, during the periods 2021 - 2022 with the main objective of evaluating the impact of indebtedness on the liquidity of "Exportadora Bana Sur S. A.", through the application of financial ratios to the Financial Statements for the periods 2021-2022, extracted from the Superintendency of Securities and Insurance. An exhaustive analysis of the financial statements was carried out through vertical analysis and then applying financial indicators of liquidity, indebtedness and profitability to determine the company's autonomy, optimization of resources and compliance with short-term obligations. The research has a non-experimental design and is descriptive and will be based on the positivist paradigm with quantitative approach because it is essential to apply financial formulas to reach the results and qualitative approach to expose the explanations of the occurrence of the phenomena studied. The result of this research reflects that the company has had difficulties in obtaining liquidity due to the increase of short-term debts and the unfavorable increase and decrease of certain current asset accounts, in addition to its high cost of production.