Evaluation and comparison of financial indicators of the tourism sector

Abstract

The present study analyzed the main financial indicators of the Cooperativa Touris San Francisco Oriental between 2021 and 2022, to evaluate its operational efficiency and compare it with the average of the tourism sector. Through the horizontal and vertical analysis of the financial statements, a 7% increase in total revenue was identified, with sales of services being the main source of income with a growth of 10%. However, production costs and operating expenses also increased, affecting the profitability of the cooperative, which showed a low net margin of 0.06% in 2022. Current liquidity decreased compared to 2021, signaling greater pressure to cover short-term obligations. The cooperative's debt increased significantly, reaching 61.3% of assets in 2022. In terms of benchmarking, the cooperative showed lower performance than the tourism sector average in key indicators such as revenue growth and sales profitability, which highlights the need to improve operational efficiency. Despite the post-pandemic recovery, the cooperative faces significant challenges in managing its current liabilities and improving its operational profitability.

Keywords: Financial statements, Income, Company, Management, Tourism.