The objective of the research is to determine the incidence of the COVID-19 pandemic in the financial statements of the company Corporation G&M Bussines S.A.C., through the analysis of financial indicators, allowing to know the effects caused by the COVID-19 pandemic. As a first step, the effects of the COVID-19 pandemic on the company were described, then the economic and financial level was described by applying financial indicators for the 2019 period to find out if the company has had financial and economic problems, then describe the level economic and financial through the application of financial indicators of the company within the context of the COVID-19 pandemic in the 2020 period in order to know the level of financial and economic results within the situation and finally a comparison of the financial indicators applied to know the economic and financial level due to the COVID...