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Abstract
The financial analysis study was conducted with the purpose of determining and retrospectively interpreting the information from the financial statements for the years 2022, 2023, and 2024 of TRANSMÉNDEZ S.A. The central problem is the need to evaluate the financial evolution of the organization within its operational context, as well as to determine its performance and, based on that analysis, propose strategies for continuous improvement. The general objective was to interpret the changes in financial figures generated during the three accounting periods through retrospective financial analysis. The applied methodological approach is quantitative with a documentary and descriptive design, using vertical and horizontal analysis methods, followed by the application of financial ratios for efficiency, profitability, debt, and liquidity. To understand the structural return on equity, the DuPont method was applied. The results determined that the company has improved certain key indicators, though not to the expected percentage, as it continues to face limitations based on its low profit generation and the balance of its financial structure. The application of Cronbach's Alpha indicates a moderate level of reliability, with a value of 0.5038; it is therefore considered only acceptable for exploratory research. The conclusions highlight the importance of controlling operational expenses, strengthening accounts receivable management, and maintaining a balanced financial structure. The study offers significant contributions to both business practice and future academic research in the field of financial analysis.
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