Dinámicas de la madurez de la deuda y desempeño financiero en las PYMES ecuatorianas del subsector CIIU 1 A01 agricultura, ganadería, caza y actividades de servicios conexas del periodo, 2018 a 2022

Abstract

Abstract: This research focuses on the dynamics of debt maturity and financial performance in Ecuadorian SMEs within the ISIC 1 A01 subsector (agriculture, livestock, hunting, and related service activities). The overall objective was to analyze the maturity structure and its relationship with profitability and liquidity indicators. A quantitative approach and descriptive research were applied to observe, analyze, and detail the characteristics of the problem, along with a correlational method and an experimental design, using data obtained from the Superintendency of Companies, Securities, and Insurance. An analysis of short- and long-term debt characteristics revealed a decreasing trend during the period 2018 2022, with the average progressively declining. This behavior suggests that SMEs in the Ecuadorian agricultural subsector have modified their financing structure, increasing the proportion of short-term debt relative to long-term debt. These organizations lack a stable financial structure and are less likely to employ appropriate financing strategies.