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Deber\u00e1 ser igual o mayor que 1, en promedio, en los \u00faltimos a\u00f1os, 2021, 2022 y 2023 2) Endeudamiento: pasivo total / activo total No deber\u00e1 ser mayor a 0,80 en promedio, en los \u00faltimos a\u00f1os 2021, 202 y 2023 3) Rentabilidad: Porcentaje de utilidad despu\u00e9s de impuestos o p\u00e9rdida con respecto al Capital. El promedio en los a\u00f1os 2021, 2022 y 2023, no deber\u00e1 ser negativo. b) Para contribuyentes de IRPC - IRE SIMPLE. Deber\u00e1n cumplir el siguiente par\u00e1metro: Eficiencia: (Ingreso/Egreso).Deber\u00e1 ser igual o mayor que 1, el promedio, de los ejercicios fiscales 2021, 2022 y 2023 c) Para contribuyentes de IRP - IRP RSP. Deber\u00e1n cumplir el siguiente par\u00e1metro: Eficiencia: (Ingreso/Egreso).Deber\u00e1 ser igual o mayor que 1, el promedio, de los ejercicios fiscales 2021, 2022 y 2023 Conforme a lo requerido por la convocante nuestra consulta es la siguiente: Teniendo en cuenta el valor contractual del llamado en curso y considerando la modalidad seg\u00fan Art\u00edculo 34.- Procedimientos convencionales de contrataci\u00f3n b) Licitaci\u00f3n de Menor Cuant\u00eda: aplicable a los procedimientos de contrataci\u00f3n bienes y servicios que sean inferiores al monto equivalente a 5000 (cinco mil) jornales m\u00ednimos. Este procedimiento estar\u00e1 reservado preferentemente para las micro, peque\u00f1as y medianas empresas (MIPYMES), previstas por Ley N\u00b0 4457/2012 \u201cPARA LAS MICRO, PEQUE\u00d1AS Y MEDIANAS EMPRESAS (MIPYMES)\u201d. Siguiendo con lo expuesto el Art. 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