Análisis de los estados financieros de la comercializadora Lifesa Medical Lifamed Ca al periodo 2017.

Abstract

The present case study is applied in the Lifesa Medical Lifamed CA, with the main objective of applying the formulas of the different indicators to determine the financial interpretation during the 2017 period. Due to the lack of knowledge of many administrators, business owners or business the importance of applying the financial ratios to the balance sheets, to obtain an interpretation of the financial situation of the company in a determined period, this work is developed that allows knowing the financial analysis to Lifamed. The present research was carried out based on the collection of information and data provided by scientific sources highlighting the most important conceptualization, in addition to the Financial Statements granted for analysis by the company. Once the subject was developed, the results were obtained by applying the financial indicators, which indicated that Lifamed has favorable results according to the interpretations provided by Zapata (2017), in terms of liquidity ($ 1.11), capital of work ($ 17,967.29) and acid test ($ 0.80), but despite this, the company has a solvency of ($ 0.88) in relation between liabilities and total assets, meaning that the level of indebtedness is of (88%) belonging to its creditors and (12%) to its owners, that is to say that it has many debts, but generates a return of (1052.03%) and a financial leverage of (737%).