Análisis financiero empresas no cotizadas controladas por la Superintendencia de Compañías del subsector C1079.93

Abstract

Abstract: Companies, due to historical, current, quantitative and qualitative facts, require analysis and interpretation, to know the state they are in and make the right decisions. The purpose of this work is the financial analysis of corporate companies not listed in the Stock Market, registered in the Superintendency of Companies, Securities and Insurance of Ecuador and its comparison with a company in the same sector that is listed on the stock market. The economic context of Ecuador and the historical financial performance of the sector were analyzed to establish a relationship between the macroeconomic, microeconomic and financial development in the period of years 2007 2017. The behavior of the financial statements of 4 companies was projected, period of years 2019 - 2022, later they were optimized in Solver, where, Compañía de Elaborados de café EL CAFÉ C.A, Sociedad Agrícola e Industrial San Carlos S.A, and Conservas Isabel Ecuatoriana S.A, are not listed on the stock exchange, Procesadora Nacional de Alimentos C.A. Pronaca, yes it is listed. Financial indicators were applied and compared with the listed company. The results obtained showed that 2 of the 3 companies are optimal to go public.