Financial diagnosis and operational sustainability of a freight transport company in Caquetá (2017–20190)
https://orcid.org/0000-0001-8163-8118
This study analyzes the financial structure, operational efficiency, and economic sustainability of a freight transport company in the Caquetá region (Colombia) during the period 2017–2019. A quantitative descriptive–analytical approach is applied using a single case study design. Financial statements are examined through vertical and horizontal analysis, liquidity and profitability ratios, and value-based indicators such as EBITDA and EVA.
Results show a highly equity-based capital structure, absence of long-term debt, and operational growth driven by increasing accounts receivable. This generates working capital pressure and higher liquidity risk. Profitability is volatile due to non-recurring income, while cost structureshows operational rigidity. Financial sustainability depends not only on solvency but also on working capital management efficiency and income quality.
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