Abstract
The representation of the average periods of maturation in the axes of a radial chart allows us to know the financial position reached by companies at the end of an economic year or in a certain period. The angular indicators obtained from the application of the cosine and sine theorems, according to plane geometry principles verify the deduction obtained from the observation of the radial chart and establish whether the result of each management areas displayed offers liquidez to the developed trading activity, or it is the financial positions regardless trading activity the ones which verifies the displayed financial position in the radial chart. The indicated ratio explains why companies’ balances adopt a specific structure. The analysis of the industrial sector of Cataluna has been developed considering the group of the sector’s companies classified according to the nomenclature of economic activities of the European Union (NACE) 2009 and using SABI database information. At the end of the study of the sector, a comparative analysis of different companies is made, using as a contrast tool the radial charts for the years selected for this purpose.
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