Examinando por Materia "Alerta temprana"

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    Identificación de alertas tempranas sobre una posible liquidación empresarial. Caso Conecta Salud S. A.
    (Universidad EAFIT, 2025) Ballesteros Martínez, Manuel Alejandro; Campo Ramírez, Nicolás; Orozco Echeverry, César Augusto
    Conecta Salud S.A., a company established by public deed No. 4594 on December 31, 2011, and registered with the Cali Chamber of Commerce on February 10, 2012, had as its corporate purpose the commercialization, development, and provision of technology services to clients linked to the General System of Social Security in Health. This included services related to data processing, networks, and other information technology activities resulting from the operations of natural or legal persons aimed at conducting electronic information transactions. The company operated as a subsidiary of the Cooperativa Médica del Valle y de Profesionales de Colombia (Coomeva), which held 52% of its capital. On November 10, 2022, an extraordinary general shareholders’ meeting was held to discuss the early dissolution of the company. This decision stemmed primarily from difficulties in generating new operating income, the devaluation of productive assets, and liquidity problems in meeting operational obligations. These issues led to the reasonable conclusion that the company lacked both the structural capacity and the resources necessary to operate predictably in the future. Moreover, it no longer met the going concern assumption, further reinforcing the uncertainty surrounding the continuity of its business model.