Diana Valeria Cuchiparte-Baño, Katherine Vianey Guarochico-Andino, Angélica Tamara Medina-Armas, Lucia Margoth Moreno-Tapia
Financial management in the Ecuadorian banana sector is particularly important due to variations in agricultural costs, dependence on the climate, and the need to cope with intensive operating cycles. In this context, the objective of the study is to evaluate the company's financial situation during 2022 and 2023 using horizontal and vertical analysis techniques and indicators. The methodology used is based on a quantitative approach, with a non-experimental design and descriptive and explanatory scope, using financial statements provided by the owner and a semi-structured interview to delve into administrative and operational aspects. The results show that the company has a solid equity structure and low debt, but faces limited liquidity, with current ratios ranging from 35% to 46%, which are insufficient to cover the immediate obligations of the production cycle. Agricultural costs are increasing significantly and reducing the gross margin from 45% to 39%, affecting operating profitability. In conclusion, the financial analysis shows that the company needs to strengthen working capital management, improve cost control, and use financial information more systematically to guide decisions that allow for more efficient crop management and better economic performance.