Analisis de indicadores financieros del sector manufacturero del cuero y marroquineria: un estudio sobre las empresas colombianas/Analysis of financial indicators from leather and leather goods industry: a study on Colombian companies

In this work a financial analysis of Colombian leather manufacturing companies is carried out, seeking to contribute to the knowledge of the financial performance of this industry and to state reliable information for the strategic planning processes. A descriptive, documentary and exploratory research was used as methodology. The financial information of 57 companies, classified in 4 industries, was collected for obtaining 14 financial indicators. Level of liquidity, leverage, asset management, profitability and value of companies were calculated and discriminated by industry and by year. Results highlighted that the number of big companies has diminished, facing challenges as low liquidity, low assets rotation, low profitability and low value generation, but current ratio and leverage are adequate. Differences between financial performances of the 4 sectors that are part of Colombian leather manufacturing industry were found. However, this behavior is not included when this industry is assessed. This work aims the analysis of financial indicators in a complementary way with sectorial and prospective studies to obtain valuable information for decision-making and strategic planning.