FACULTY OF BUSINESS

ACCOUNTING SCHOOL

ACADEMIC REPORT

Austral Group S.A.A. - Financial Ratios

COURSE:
Financial Analysis for Decision - Making

AUTHORS:
Dolorier Loayza, Briggitte Geidy
Huaman Celiz, Salomon Israel
Huamani Rodrigo, Jhon
Montoya Santos, Estefany Victoria
Reyes Cántaro, Habib Leonardo

TEACHER:
Rodriguez Mateo, Victor Adolfo

LIMA – PERÚ

2023
 INDEX

I INTRODUCTION 1

1.1 Company and Job Summary 1

II DEVELOPMENT 2

2.1 Statement of Financial Position 2

2.2 Statement of Comprehensive Income 3

2.3 Financial Ratios 4

III CONCLUSIONS 5

IV RECOMMENDATIONS 5
 I. INTRODUCTION

I.1 Company and Job Summary

Austral Group S.A.A. is a leading seafood and seafood ingredients

company for the world that operates in a socially and environmentally responsible

manner.

It is a member of the Norwegian group Austevoll Seafood ASA, one of the

largest fishing groups in the world, listed on the Oslo Stock Exchange and with

operations in four of the most important fishing countries: Norway, United

Kingdom, Peru and Chile.

They are engaged in the production and marketing of frozen fish, canned

fish, fishmeal and fish oil. Its human team is made up of more than 1,200 people

committed to the company's objectives and who carry out their daily work applying

a management model focused on continuous improvement, sustainability,

eco-efficiency and innovation.

In this report the financial ratios of the company Austral Group S.A.A. have

been elaborated, these ratios are used to evaluate the financial health and

performance of the company. These ratios provide valuable information on various

aspects of the company's operations and financial condition.

Since executives and other busy professionals often make decisions based

on their ability to quickly understand key information, this report is essential to

effectively communicate the essential aspects of the company.

1
II DEVELOPMENT

II.1 Statement of Financial Position

2
II.2 Statement of Comprehensive Income

II.3 Financial Ratios

3
4
III CONCLUSIONS

With respect to the liquidity ratios, it is concluded that the company Austral

Group S.A.A. from the year 2022 to the year 2021, shows abrupt changes, there

was a worsening in all ratios, the indicator is less than 1, which indicates a liquidity

problem and a real risk to meet the obligations that have been contracted in the

short term.

With respect to the profitability ratios, although there has been a notable

improvement in the last five years, it is not enough. With these indicators that

Austral Group S.A.A. manages, it can be deduced that the top management and

the management are not being efficient in the management and administration of

the company's economic and financial resources.

IV RECOMMENDATIONS

In these cases, Austral Group S.A.A. should take measures to improve its

liquidity indicators. It could opt for measures such as initiating the process of

selling a fixed asset to turn it into liquid, or renegotiating its short-term obligations

to lengthen their maturity.

In order to improve profitability ratios, it is recommended that Austral Group

S.A.A. managers reflect on all the factors in a complex context of an

interconnected system. It is feasible to increase economic performance by

reducing personnel or lowering salaries, but in the long term this will result in

higher personnel turnover, higher training costs, loss of staff motivation, poorer

customer service, etc., which will ultimately have a direct impact on business

results.