Financial Analysis and Profitability in the Colombian Industrial Sector: A Comprehensive Perspective
DOI:
https://doi.org/10.24054/face.v26i1.4612Keywords:
financial performance, profitability, dairy industrial sector, liquidity, business sustainability, ColombiaAbstract
This research article provides a comprehensive analysis of the financial performance and profitability of the Colombian industrial sector, with special emphasis on the dairy subsector (ISIC C1040) during the period 2017-2023. Using a longitudinal quantitative methodology and a documentary research design, 60 medium-sized firms were evaluated, integrating macroeconomic and microenterprise variables. The findings reveal structural vulnerability characterized by limited liquidity (average current ratio of 1.15), high levels of short-term indebtedness (72% of total liabilities), and concerning economic value destruction (negative EVA in 65% of firms) despite reporting nominal accounting profits. Significant regional performance gaps were identified, with the Andean Region showing the strongest financial position compared to the fragility of the Caribbean and Eastern regions. The results suggest that sectoral survival depends on a transition from reactive-traditional management toward a digitally enabled and sustainable strategic planning model
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