The document covers the study of the financial structure of the company Crystal S.AS, in the periods 2018 and 2019, in order to analyze the effects of the business dimension and its real situation in relation to its membership in the sector, both national and international, whose objective is to carry out a financial diagnosis through value judgments, which integrate the collection of information, which includes the implementation of measurement tools such as financial indicators and the interpretation of accounting structures, which allow the construction of action plans in advance to future scenarios and help improve financial performance, as well as create optimal solutions of a strategic nature that adapt to the different conditions presented and, finally, manage to turn risk events into great opportunities for competitive advantage.