2026-06-27http://hdl.handle.net/123456789/31775To analyze the behavior of profitability, solvency and self-financing in the Colombian food and beverage sector, a balanced and refined database of 2,639 companies was built in the period 2012-2015 that make their accounting reports annually before the Information and Information System Business Report - SIREM. By mathematical transformation, six indicators were generated (debt ratio, current liabilities, gross margin, return on assets - ROA, return on equity - ROE, and solvency). In general terms, the food and beverage sector are profitable, with a higher profit margin on its assets for the food business, which allows reinvestment and growth of the sector over time.  application/pdfapplication/pdfAttribution-ShareAlike 4.0 Internationalhttp://creativecommons.org/licenses/by-sa/4.0/Current Liabilities; Debt ratio; Operating margin; Return On Assets-ROA; Return on equity - ROE; SolvencyComercio internacional - E71AgriculturaComercio internacionalRentabilidadFinanzaTransversalhttp://aims.fao.org/aos/agrovoc/c_203http://aims.fao.org/aos/agrovoc/c_3919http://aims.fao.org/aos/agrovoc/c_6214http://aims.fao.org/aos/agrovoc/c_2901Artículo científico