Análisis de estados financieros mediante razones de solvencia y rentabilidad en empresas pymes manufactureras de Machala, período 2023.

Abstract

Manufacturing SMEs in Machala face serious challenges in sustaining their economic growth due to limited financial management and a lack of knowledge in using analytical tools to assess their debt capacity and profitability. This compromises their sustainability and restricts access to financing, thereby affecting their competitiveness in the local market. The objective of this study is to analyze the financial statements of manufacturing SMEs in the canton of Machala by applying solvency and profitability financial tools to assess their financial health, compliance with obligations, and support strategic financial decision-making. To this end, a quantitative approach was adopted, under the positivist paradigm and a non-experimental, descriptive design. The analytical method and observation technique were used, applying a structured guide to the financial statements of 16 active manufacturing SMEs in Machala in 2023, with data obtained from the Superintendence of Companies.The results revealed high levels of indebtedness in most companies, with critical leverage and equity debt ratios, reflecting a strong dependence on external financing. Consequently, very few companies showed positive profitability indicators, highlighting efficient resource management. In this regard, it is concluded that weak financial structures, limited accounting culture, and low self-financing capacity are key factors hindering the development of these organizations, Therefore, it is necessary for these companies to strengthen their financial capabilities to improve their sustainability and competitiveness.