Financial effects of the COVID 19 Pandemic in the company POSGIR S.A.S

The company POSGIR S.A.S is a company dedicated to the sale of state of the art cellular equipment, marketing of postpaid plans and recharges, as an authorized Claro distributor. This research paper performs an analysis of the financial effects generated by the COVID 19 Pandemic in the POSGIR S.A.S Company through a Horizontal and Vertical Analysis of the Financial Statements of the company during the 2019, 2020, 2021 and 2022 terms, to determine what were the financial consequences generated by the COVID 19 Pandemic in the company POSGIR S.A.S, this analysis of financial information is of great importance for the company to make visible in a quantitative way what were its economic effects generated and in this way establish if the strategies implemented to its economic recovery have been efficient. In this document, the absolute variation and the relative variation in the Financial Statements for the years 2019 - 2022 of the Company POSGIR S.A.S are determined, carrying out a horizontal analysis to identify the variations that have occurred in each item. Subsequently, the Financial Statements for the years 2019 - 2022 of the POSGIR S.A.S Company are compared through a vertical analysis to explain how each of the accounts were impacted due to the COVID 19 Pandemic and finally, the financial ratios of the Company POSGIR S.A.S identifying the financial reasons to determine if the company has the economic capacity to meet its obligations in the short term and long term.