E-commerce is undoubtedly one of the most important variables in the business environment. The increase in its use has changed the way in which companies relate to each other and to their final customers, making the internal structure more dynamic and affecting some business indicators. This work establishes the relationship between the implementation of e-commerce in SMEs in the commerce sector of the city of Manizales and its impact on the financial variables for each company. For this purpose, the existing theory on the development of the subject at the national, regional and international level is studied and the financial analysis provided by SIREM 2 is taken as a reference, which combined with a survey conducted in each organization allowed to provide a solution to the proposed objective. A methodology was adopted for a descriptive exploratory study, with an empirical-analytical focus under the characteristics of a mixed procedure, which was able to demonstrate that there is indeed a positive relationship between the use of ecommerce and financial variables; operational income, operational costs and operational profits. Furthermore, it should be noted that this result is achieved for companies that implement ecommerce actions from the mercantile model supported by some actions from other models. Therefore, it is recommended to continue exploring the incidence of different ecommerce models on the variables in question, in addition to exploring the existing barriers to their implementation and the continuous study of the theory developed around the topic.