To know and analyze the structure of the financial statements is very important for an organization to grow and performance properly. These financial statements make possible to visualize the benefits or losses that are being generated and the state of liquidity in which it is developing, that is why this work is based on the financial statements of the company Ferretería Al Día. Thanks to the financial statements, we are able to analyze the structure of the assets, the strategies to optimize the Minimum Cash Operations, the cash management and the portfolio flexibility policies When we analyze what we mentioned before, we found out that the company has been presenting inconsistency in the management of its assets and it is necessary to intensify strategies to improve its portfolio policy, concluding in this way that, if you have a good management of financial resources, if you analyze each item in detail, the organization can overcome situations which were not expected, can make efficient use of its assets and take advantage of them.