Comprenhensive Financial Evaluation of Lexalia-EC S.A. 2018-2023: Strategies Based on Good Financial Practices
DOI:
https://doi.org/10.37431/conectividad.v6i3.186Keywords:
Financial analysis, Liquidity, Microfinance, Business sustainability and financial managementAbstract
The objective of this article is to financially evaluate Lexalia-EC SA during the period 2018-2023, identifying challenges related to liquidity and profitability, and developing strategies to optimize its financial performance. Based on official data from the Superintendency of Companies, Securities and Insurance of Ecuador, vertical and horizontal analyzes and key financial indices were used: liquidity, solvency, profitability and operational efficiency. Additionally, a multiple linear regression model was used to evaluate the influence of these indices on profitability. The results show that Lexalia-EC SA faces problems of insufficient liquidity and decreasing profitability, compromising its long-term sustainability. Although its solvency is stable, financial challenges remain that require immediate attention. This study proposes strategies aimed at optimizing the management of financial resources, improving operational efficiency and reducing dependence on external financing. These strategies seek to strengthen business sustainability and provide a reference model for other Ecuadorian companies.
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