Profitability, solvency and self-financing of the food and beverage sector in Colombia between 2012- 2015
To analyze the behavior of profitability, solvency and self-financing in the Colombian food and beverage sector, a balanced and refined database of 2,639 companies was built in the period 2012-2015 that make their accounting reports annually before the Information and Information System Business Rep...
Main Authors: | , , |
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Format: | article |
Language: | Inglés |
Published: |
PalArch's Journals
2024
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Subjects: | |
Online Access: | https://www.archives.palarch.nl/index.php/jae/article/view/8403 http://hdl.handle.net/20.500.12324/38990 |
Summary: | To analyze the behavior of profitability, solvency and self-financing in the Colombian food and beverage sector, a balanced and refined database of 2,639 companies was built in the period 2012-2015 that make their accounting reports annually before the Information and Information System Business Report - SIREM. By mathematical transformation, six indicators were generated (debt ratio, current liabilities, gross margin, return on assets - ROA, return on equity - ROE, and solvency). In general terms, the food and beverage sector are profitable, with a higher profit margin on its assets for the food business, which allows reinvestment and growth of the sector over time. |
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