AVALIAÇÃO DO DESEMPENHO ECONÔMICO-FINANCEIRO DE EMPRESAS VAREJISTAS DE 2020 a 2022

Abstract

After the declaration, in January 2020, by the World Health Organization, determining a Public Health Emergency of International Importance, caused by the Covid-19 outbreak throughout the world, companies in this sector were forced to adapt to the pandemic scenario established by the local authorities in March 2020, through specific decrees and legislation, which imposed several restrictions, completely changing its operation and requiring reinvention to maintain its sales, meet existing demand and achieve its objectives. The present work aimed to evaluate the economic-financial performance of two organizations, C&A Modas and Lojas Renner S.A., through economic-financial indices (liquidity, debt and profitability indices) in the period from 2020 to 2022. For the literature review recent books and studies were used, to survey recent studies three databases were defined, SciELO, Web of Science and Google Scholar, using a combination of the keywords, “economic-financial indices”, “liquidity indices”, “debt” and “profitability” and to search the scientific bases, the SciSpace tool was used. The temporal analysis was based on 2019 to July 2024. The method used to analyze the financial statements was Observation, Examination and Interpretation, with observation being the first step, and examination and interpretation being the second step. The financial statements were obtained from the Earnings Reports published on the organizations' Investor Relations – IR website, with the aim of collecting data for calculating the indices and interpretation. With the results, from the analysis of the liquidity indices, it was noted the situation in relation to the commitments assumed, that is, the ability to pay off the debts assumed. The immediate liquidity index showed that both had difficulties in paying off short-term debts, indicating a low index in the three periods analyzed. This indicator is little used by analysts, as many companies maintain few resources allocated to the available group. When evaluating the other liquidity indices (current, general and dry) stability was observed in the three periods, maintaining satisfactory levels, demonstrating that both had other resources to settle their short and long term debts, although a decline was observed from 2021. The other financial indexes, such as profitability and debt, allowed an assessment of the entities' economic performance, their dependence on third-party resources and the associated risks.