Análisis financiero de la empresa Conservas Isabel Ecuatoriana S.A y sus incidencias en los periodos pre y post-COVID 2019 y 2020.

Abstract

The objective of this research is to analyze the financial statements of Conservas Isabel Ecuatoriana S.A and its incidents in the pre and post-COVID 2019 periods and 2020, due to the health emergency caused by COVID. It presents its problems where an analysis of the impact of COVID is proposed, economically identifying in the same way the situation in which it was before and during the pandemic. The methodology applied was purely documentary bibliographic analysis since, in obtaining the financial statements published by the company superintendence where the methods were applied: inductive, analytical and descriptive. The information was collected through the documentary observation technique; the same one that will allow collecting information in an orderly manner, in this study we use bibliographic research by searching for scientific articles among others. Based on the results obtained from the financial analysis and income statement, horizontally and vertically, it was evident that in the years before and after COVID there were different variations taking as reference the period 2019 as a starting point and 2021 as an arrival point, demonstrating many changes that arise in liabilities and equity since they were the most affected, in exchange the assets have a minimal variation such as They are inventories and cash or cash equivalent. In this way the company had a good sustainability demonstrating in profitability, liquidity, in its indicators in the period 2020.