Impact of COVID-19 on the economic-financial health of the company REIPROACERO S. A., during the periods 2019-2020

This research article focused on evaluating the economic-financial situation of the company REIPROACERO SA, through the application of financial analysis methods and financial ratios, in order to determine the impact caused by the COVID-19 pandemic. On the other hand, within the investigative process the scientific method is applied, since it allowed to have an approach to the fact of interest, having contact with the data and information and real facts, which provided clues for the formulation of hypotheses and antecedents, building knowledge and leading to the verification of the same. Likewise, the qualitative descriptive approach was used, since the Financial Statements of the company, obtained from the Superintendencia de Compañias, Valores y Seguros, were analyzed; with a documentary design because information was obtained from scientifically recognized sources such as journals, articles in order to scientifically strengthen research. Where the results obtained showed excessive liquidity, low profitability and poor portfolio rotation.