This work aims to analyze the orange sector in the Valencian Community from the crisis of 2008 to 2017, since it is a key sector in this region. Thus, based on the analysis of financial variables, it is analyzed whether the situation of companies in the Valencian Community has improved or worsened in terms of profitability. If there have been significant differences over the time determined by the generalized economic crisis. To this end, a statistical study of the data is carried out, that is to say, of the main financial ratios, as well as the evolution of the level of prices of this sector. Subsequently, the sector has been compared in the Valencian Community with other communities in Spain in which the commercialization of oranges, such as Andalusia and Murcia, is based on the different ratios used previously. Giving as a result that the Valencian Community is in a lower situation with respect to profitability, being different when it comes to the ratios that reflect the risk. The current situation in the sector could be identified as the first stages of a major crisis. The massive importation of oranges from abroad, in particular from South Africa since 2016, is affecting mainly the Valencian Community due to the new trade agreement signed in that year between Europe and South Africa. This treaty simply meant the extension of an additional month and a half to the period without habitual import duties of citrus. A period that usually ends in mid-October, but its effects have been very important for the Valencian economy. The evaluation and study of these effects, both economically and financially, for Valencian companies producing oranges in the last four years make up the last part of this work.

Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2018/2019