“ANÁLISIS DE LOS ESTADOS FINANCIEROS DEL GRUPO BIMBO. AÑOS 2019-2021. POR LA DECLARATORIA DE EMERGENCIA SANITARIA INTERNACIONAL (SARS-COV-2).”

Abstract

Grupo Bimbo is a Mexican company founded in 1945 that is dedicated to the production and sale of bakery products in more than 33 countries around the world. The purpose of this study is to analyze the financial statements of Grupo Bimbo during the years 2019-2021, using the financial indicators of ROE (Return on Equity) and ROA (Return on Assets) to evaluate the impact of the SARS-CoV-2 pandemic on its profitability and financial efficiency. A comparative analysis of the financial statements before, during, and after the declaration of the international health emergency is conducted. It was found that during the first year of the pandemic, the profitability of Grupo Bimbo was affected. However, in 2021, there was a significant recovery in both indicators, indicating an improvement in the efficiency and profitability of the company. It can be concluded that the financial analysis of Grupo Bimbo allowed for the evaluation of the company's efficient financial management during the years 2019-2021 and its ability to face the economic difficulties caused by the COVID-19 pandemic. In addition, the company's ability to adapt and recover from the economic impacts caused by external factors is highlighted. This financial analysis is useful for future decision-making in the company, as well as for other financial studies that may be conducted in the future, and can be of great utility for the company and for others in the food sector facing similar challenges.