Financial diagnosis of grupo Manobanda: A Comprehensive Analysis for the Evaluation of Its Profitability and Economic Sustainability.

Abstract

Financial analysis is an important tool used to analyze an organization's economic situation and to support informed managerial decision-making. This study is justified by the need to analyze the economic and financial performance of Manobanda Álvarez Cia. Ltda., with the aim of identifying its strengths and areas for improvement in its management. The main objective is to analyze the financial statements for March 2023 and March 2024 using various financial analysis techniques. The methodology applied in this study is based on a quantitative approach, with a descriptive and analytical scope, and a non-experimental, cross-sectional design. The sample for this study consisted of the company's Statement of Financial Position and Statement of Comprehensive Income for the aforementioned periods. Vertical and horizontal analysis was also applied, in addition to the calculation of liquidity, profitability, activity, and debt ratios. The results showed an increase in service revenue and an improvement in net profit, driven by a significant reduction in administrative expenses. However, limited liquidity and a high level of debt were also identified, reflecting a strong reliance on external financing. It is concluded that although the company has experienced operational growth and improved profitability, it needs to strengthen its financial structure and optimize working capital management to ensure long-term stability and sustainability.