Análisis de desempeño financiero y riesgo asociado a la liquidez de la empresa comercializadora Gerardo Ortiz Cía. Ltda. del periodo 2019-2023

Abstract

The analysis of liquidity risk management associated with the performance of the Gerardo Ortiz company between 2019 and 2023 is the main objective of this research. A comprehensive analysis of the financial statements was conducted from a non-experimental and longitudinal quantitative perspective, in order to detect patterns, structural problems and elements that impact corporate liquidity. The analysis of financial indicators and their evolution revealed that, in certain years, there was a notable under-utilisation of working capital, largely attributable to the group's economic conditions and internal financing policies. Based on these findings, recommendations for better liquidity risk management are made, focusing on cash reinforcement, shorter operating cycles and more complex funding structures. The research helps in the formulation of strategic decisions within the business group and also in the applied understanding of financial management in the Ecuadorian context.