Aplicación del modelo de flujo de caja descontando (FCD) en la valoración de una empresa dedicada al procesamiento de frutas y elaboración de conservas y derivados

Abstract

CONDITION FOR PUBLICATION OF PROJECT. research determines the current market value of a company dedicated to the processing of fruits, preserves, and derivatives by applying the discounted cash flow model, allowing for a financial evaluation supported by strategic decisions regarding investment, financing, or asset acquisition by management. The methodology used was quantitative, integrating historical trends for the 2020–2024 horizon from the financial statements, in addition to ratios. A WACC discount rate of 6.29% was applied, considering a sensitivity analysis using three scenarios: optimistic, conservative, and pessimistic. The results show a critical financial structure due to the decapitalization of continuous losses and related leverage, but with a solid operating base. The company had a valuation of $68,670,973.56 in the conservative scenario, considered sustainable over time despite the limitations of the food industry in the country. It is concluded that the market valuation of the company allows for a financial assessment based on operational recovery and the capacity for strategic decision-making. Keywords: Discounted cash flow, valuation, cost of debt, cost of equity