Análisis de la estructura de financiamiento y la rentabilidad en las empresas del subsector A0311-Actividades de pesca en la provincia de Manabí, período 2019-2023

Abstract

Abstract:This research analyzes the financing structure and profitability of companies in subsector A0311 - Fishing Activities in the province of Manabí, during the period 2019 2023. A descriptive and correlational study with a quantitative approach was conducted, employing two methods: inductive and deductive. The Superintendency of Companies' database was used as the research instrument for the different years of analysis. Consequently, it was determined that the financial and economic structure experienced significant asset growth during the study years, with the exception of 2023, which showed a decrease in non-current assets. Financial ratios showed moderate levels of debt with a temporary improvement in profitability and liquidity. Similarly, a weak relationship was found between the financing structure and profitability. It is concluded that the importance of variations in the assets and liabilities of this subsector is a factor that explains its financial stability, as well as its investment capacity.