Análisis de los estados financieros de Obinte Web Services Cía. Ltda. periodos 2021-2022, utilizando indicadores para la toma de decisiones.

Abstract

The main objective of this study was to analyze and interpret the financial statements of Obinte Web Services Cía. Ltda. during the periods 2021 and 2022. This was achieved through the calculation and evaluation of liquidity, leverage, and profitability indicators and ratios, aiming to support managerial decision-making. Among the most significant findings of the study, an improvement in the company's liquidity levels was identified, as evidenced by current ratios exceeding 1, comfortable quick ratios, and an increase in working capital between 2021 and 2022. Additionally, the leverage indicators showed a reduction in financial leverage in the last year, with a lower proportion of liabilities to total assets and a more balanced relationship between debts and equity. Regarding profitability, margins such as gross and operating showed expansion between the two analyzed periods; however, the net margin remained constant, indicating opportunities for optimization in non-operating expenses and tax burdens. Furthermore, the study included a vertical and horizontal analysis of the main items in the financial statements. Based on these findings, recommendations were proposed for management to further enhance liquidity, prudently use third-party financing, improve profit margins, and make informed decisions about the current and projected financial position and performance.