Impacto de la pandemia en la empresa Transpecarba S.A.: aplicación de indicadores de liquidez, endeudamiento y rentabilidad.

Abstract

The appearance of Covid-19 has sharply damaged the world economy. In Ecuador, the restriction measures ordered by the pandemic greatly affected the economy of the country's companies. Due to the current changes in the business environment with respect to the pandemic, most of the companies have incurred economic and financial problems, the worst case being the closure of their activities; It is then where the financial indicators intervene that would facilitate the obtaining of more accurate information regarding the business situation. The research aims to analyze the economic and financial impact of the company Transpecarba S.A. through the financial indicators of liquidity, indebtedness and profitability, determining the situation of the entity in times of Covid-19. For this, a descriptive methodology with a qualitative approach has been used, using the figures given by the financial statements to perform the respective indicators, in addition to the interview that allowed us to have privileged information about the company. The results obtained according to each group of indicators made it possible to demonstrate the reality of each ratio, and by analyzing each of them it was possible to determine a favorable and unfavorable economic impact on the parameters studied