Resumen

TRUJILLO-MAMANI, Yenny Cintia et al. Impact of COVID-19 on the profitability and liquidity of the Central de Cooperativas Mineras Rinconada and Lunar de Oro Limitada. Rev. Int. Investig. Cienc. Soc. [online]. 2024, vol.20, n.1, pp.149-162. ISSN 2226-4000.  https://doi.org/10.18004/riics.2024.junio.149.

The main purpose of this research was to assess how the profitability and liquidity of the company "Central de Cooperativas Mineras Rinconada y Lunar de Oro Limitada" were impacted by COVID-19 between the periods 2018 and 2022. This study is classified as basic and explanatory in nature, and it is non-experimental. For data collection, the documentation technique and observation were used, and the company's Balance Sheet and Income Statement were analyzed. The results indicate that, based on the analysis of profitability through Return on Assets (ROA), in 2019, it showed a negative value (-0.21). In contrast, in 2020, it recorded a value of 78.02. On the other hand, the analysis of Return on Equity (ROE) revealed a value of -0.14 in 2019, while in 2020, a significant value was recorded in the ratios (65.01). Regarding the liquidity of the mining company, the Current Ratio in 2019 was 15.46, and in 2020, it was 0.78. Furthermore, the Quick Ratio values were 15.46 in 2019 and 0.78 in 2020. Conclusions: the mining company experienced a significant decline in liquidity; however, it managed to maintain strong economic and financial profitability. Although a company may be profitable, the lack of liquidity represents a significant risk.

Palabras clave : Impact; Covid-19; profitability; liquidity; Cooperative.

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