Incidencia de la medición del riesgo de crédito suscitado por el Covid 19 en la empresa Poliquim, Polímeros y Químicos C.A

Abstract

Abstract: The company Poliquim, Polímeros y Químicos C.A with more than 20 years in the Ecuadorian market is dedicated to the manufacturing and marketing of the following lines: composite materials, polymers, foods and marketing of finished products for the industrial area. The importance of work and its main objective of preserving income, working capital and profitability, even in times of pandemic, it focuses on present risk concepts and methodologies with the corresponding results. He credit risk measurement process used by the company is credit scoring and discriminant analysis, the present investigation covers a range of study from the year 2017 to 2022, the data analyzed are the financial statements of the company Poliquimicos, the credit risk rating, and portfolio reports for the indicated 6 years, these results with complemented with the discussion of results with the directors of the company in the credit and finance area for a more in-depth approach. The results show conclusively the incidence of measuring risk of Credit is a crucial point since Covid 19, the company's income in regards to cash flow show improvement since not being able to cover their obligations in the short term until the company currently has the capacity to cover its payments to suppliers, This directly influences the company to no longer depend on leverage with the financial sector from 2020 to reach 0% in 2022. Working capital is adjusted downwards over the years as an efficiency policy operational and financial where the incidence of risk measurement makes the possible losses do not influence reducing working capital. The impact on the company's profitability is notable based on the fact that since 2020 it has customer risk has been increasing due to the general context of the economy, showing that a possible non-payment of the credits granted would cause the company to fall into a loss, not However, in the last two years the measurement directly influences the fact that if If there are possible losses with high-risk clients, these results will not affect the company profitability.