Análisis financiero a la empresa “Padillantas” del señor Padilla Armijos Darwin de la ciudad de Loja periodo 2020-2021
The Curricular Integration Work Financial Analysis of the company "Padillantas" by Mr. Darwin Padilla Armijos in the city of Loja for the period 2020-2021 was carried out with the aim of understanding the economic and financial performance of the company and conducting a comprehensive anal...
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| Format: | bachelorThesis |
| Language: | spa |
| Published: |
2023
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| Subjects: | |
| Online Access: | https://dspace.unl.edu.ec/jspui/handle/123456789/27327 |
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Add Tag | Summary: | The Curricular Integration Work Financial Analysis of the company "Padillantas" by Mr. Darwin Padilla Armijos in the city of Loja for the period 2020-2021 was carried out with the aim of understanding the economic and financial performance of the company and conducting a comprehensive analysis that allows for an understanding of how accounts vary from one period to another and their economic behavior. To achieve the objectives, the necessary documentation was collected, and the company's financial structure was studied to fulfill all the proposed specific objectives. Vertical analysis was conducted to determine the individual percentage of each account's participation in different groups. Horizontal analysis was then performed to compare the different groups and accounts, and how they have changed over the years, understanding the absolute and relative variation. Financial indicators such as liquidity, activity, leverage, and profitability were applied. Other analysis methods, such as the DuPont System, were also applied, considering the company's economic activity and their respective interpretations, which were necessary to evaluate the economic and financial performance of PADILLANTAS. Finally, a financial analysis report was prepared, aimed at improving the economic and financial performance of the company and serving as a tool for timely decision- making. Through the application of Financial Analysis in the company PADILLANTAS, the economic and financial situation in which it operates was revealed. The results showed that the company is going through a risky period, as it experienced a $ (61,442.62) loss in 2020. An aggravating factor was the COVID-19 pandemic, which led to lower demand for the company's products that year. Liquidity indicators were applied to determine the company's solvency level in meeting its obligations. After deducting inventories from current assets, liquidity did not exceed the established standards, with a liquidity ratio of $0.52 for 2020 and $0.58 for 2021. This indicates that the company specifically relies on inventory sales to meet its obligations. Debt ratio indicators were also applied, revealing that the company is heavily indebted to its suppliers. In conclusion, the company's sales are sufficient to cover the incurred expenses. |
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