Impact of Losses on Profitability at Gasocentro Service Stations

Ysuiza Lopez B.Y.; Espinoza-Gamboa E.N.; Arealo Herreros R. · Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology (2025) · DOI: 10.18687/leird2025.1.1.591

Resumen

The objective of this research is to analyze how gas stations deal with losses known as shrinkage, caused mainly by factors such as fuel evaporation, transportation deficiencies, and measurement errors. These losses affect the profitability of the business. A quantitative, non-experimental, cross-sectional approach was used, based on the analysis of the station's financial statements for the period 2020–2024. The results reveal a decrease in evaporation shrinkage from 1.87% in 2020 to 0.71% in 2024, highlighting an atypical case of -0.17% in 2023. Inventory turnover improved from 47.23 to 101.68 times, and the average turnover time went from 7.62 to 3.54 days. In terms of profitability, ROA increased from 1.1% (2020) to 4.3% (2024) and ROE from 1.2% to 5.3%. The net profit margin grew from 1.04% to 1.13%, and the gross profit margin, after a drop in 2021 (19%), recovered from 31% (2020) to 24% (2024). It was concluded that the application of measurement technologies, logistical control, and tax compliance improved profitability. © LEIRD 2025.All rights reserved.

Instituciones: Universidad Tecnológica del Perú