Impact on financial, economic indicators and profitability due to the Covid 19 emergency situation in the company Ega & C SRL in Puno

• Autores: Mayta Huiza, Dora Amalia, Mamani Quispe, Natividad Regina
• Formato: artículo
• Fecha de Publicación: 2024
• Institución: Universidad José Carlos Mariátegui
• Repositorio: Revista ciencia y tecnología para el desarrollo UJCM
• Lenguaje: español
• OAI Identifier: oai:ojs.revistas.ujcm.edu.pe:article/247
• Enlace del recurso: https://revistas.ujcm.edu.pe/index.php/rctd/article/view/247
• Nivel de acceso: acceso abierto
• Materia: Indicadores financieros; Impacto económico; COVID-19

The general objective is to determine the impact of the Covid 19 situation on the financial, economic and profitability indicators, through comparative analysis 2019-2020 in the company EGA & C SRL in Puno, following the guidelines of quantitative approach, non- experimental design, level descriptive-documentary analysis, retrospective, of which the financial statements and accounting records of the company were considered as a population and sample. The results show that there is a negative impact, showing a loss - 56.14%, the impact on the ROI was -50.84% and on the ROA -56.14%. The costs and expenses of sanitary measures of 4.19% (S/. 13,770.54 soles), being high for a small emerging company and due to the solidity of its assets, it managed to meet its financial obligations in the short term, hoping to recover in the long-term.