The following document is based on the financial study and analysis of the company E.M.E. Estructuras Metálicas S.A., which is located in the city of Manizales, Caldas. The document will take the 4 last years of operation, 2011-2014, as a reference to compare and contrast the performance of the company. The purpose of the document is to identify the strengths and weaknesses of the company in the last years. There will be included also a brief analysis of the metallurgical industry, which the company is part of, which will set the basis that will help to power the analysis. The financial analysis will include the traditional method which includes ratios of Liquidity, Activity and Profitability which will add up to the modern analysis ratios that include construction or destruction of value, free cash flow and the rest of its ratios. At the end of the analysis there will be a description of the cost systems that are frequently used and the author will recommend the most appropriate one for the company. Finally, the author will identify the most representative issues of the company and will make recommendations to the company based on the results of the analysis.
