Análisis Financiero a la Cooperativa de Ahorro y Crédito Quilanga Ltda., periodos 2020-2021

The present Title Work called Financial Analysis to the Cooperativa de Ahorro y Crédito Quilanga Ltda., periods 2020-2021; allowed a detailed examination of the financial situation of the entity. This analysis was carried out with the purpose of carrying out a comprehensive evaluation of the Financial Statements. In order to obtain an accurate understanding of its economic position, three key approaches were used: Vertical, Horizontal and Indicators analysis according to SEPS. The Vertical analysis broke down the percentage structure of each item in the Financial Statements, while the Horizontal approach compared data between 2020 and 2021, highlighting fluctuations in items. The application of SEPS Indicators offered additional assessment and context on the financial health of the cooperative. Within the assets, the Credit Portfolio stands out with 73.19% in 2020 and 74.47% in 2021, efficiently financed by Obligations with the Public: 77.74% in 2020 and 74.21% in 2021. Equity supports current and future operations with adequate structure. Main income, Interest and Discounts, totaled 104.58% in 2020 and 110.65% in 2021, with efficient interest earnings. However, these revenues had losses in the Profit and Loss category: -9.68% in 2020 and - 16.61% in 2021. The horizontal analysis established movements and variations, with 20.16% more in Credit Portfolio and 12.72% in Obligations with the Public, indicating efficiency and profitability. Equity increased 22.25% with Profit for 2021. Income and Expenses increased 26.84% and 10.21%. In addition, the Financial Indicators established by the SEPS will be implemented. Regarding the Structure and Quality of Assets, there is evidence of a successful request for resources in productive assets, generators of appropriate returns. The focus is on the Delinquency Ratios, underlining the relevance in the portfolio and signaling concerns in the credit recovery. Regarding the Coverage of Provisions for the Non-performing Portfolio, a significant variation is perceived, which raises concerns and highlights the need to urgently address the risk of delinquent portfolio. Liquidity throughout the two years exhibits the ability to promptly meet cash demands. Finally, the Financial Report contains a detailed analysis of the results that guides managers to make decisions aimed at benefiting the entity, through its strengthening and growth.

• Päätekijä: Guayanay Correa, Thalia Elizabeth (author)
• Aineistotyyppi: bachelorThesis
• Kieli: spa
• Julkaistu: 2024
• Aiheet: CONTABILIDAD Y AUDITORIA; ANALISIS FINANCIERO; ESTADOS FINANCIEROS; LOJA
• Linkit: https://dspace.unl.edu.ec/jspui/handle/123456789/28949