Análisis Comparativo del Desempeño Financiero del sector empresarial por Actividad Económica y Región en Ecuador, 2022-2023

The study analyzes the financial performance of Ecuadorian companies during the period 2022-2023, considering the regional and sectoral differences that influence the national economic structure. Profitability, liquidity, and indebtedness indicators are used to characterize financial strength and evaluate the ability of companies to convert their resources into profits. Based on the official information available, there is a cautious stability in liquidity and financing structure, along with a slight reduction in profitability in the second year analyzed, associated with a more restrictive economic environment. The Coast and Sierra regions show the best results, while the Amazon and Insular regions show tighter margins due to productive and logistical constraints. The comparative analysis confirms that liquidity maintains a positive relationship with profitability, although its effect diminishes when external pressures increase. The study provides a comprehensive understanding of corporate financial behavior and shows that territorial and sectoral patterns continue to determine significant differences in economic performance.