The objective of the present work consists of analyzing from an external approach the financial and economic situation of the joint of the elaborating companies of Iberian ham accepted to the Denomination of Origin "Guijuelo", taking into account the information contained in the Annual Accounts deposited in the Mercantile Register of Salamanca in the period 1993-1998.
With this purpose in mind the work has been structured in the following way: in the first paragraph the employed methodology and the chosen companies sample are exposed, to analyze the legal form below that presents the companies accepted to this Denomination. The central body of the article presents the evolution and composition of the financial and economic situation of these companies in the considered period, through the study of the different according to the Balance Sheet and the Profit and Loss Account. The capacity of the companies is analysed in the same way to confront their obligations with third parties. Finally the results obtained are collected according to the financial and economic profitability.