Indicadores econômico-financeiro: aplicabilidade e análise em uma empresa do segmento de indústria de movelaria e construção civil.

Abstract

This study focuses on the economic and financial analysis, once this is one of the responsibles for the companie’s survival and continuinity, because in the lack of it liquidity and solvence risks might be identified; in other words, the business ability of meeting its financial commit-ments, aiming, this way, to anticipate any potential increase or decrease in the cash flow. Based on this, the present paper sets as its objective to analyze the economic, financial and structure indicators of Eucatex between 2013 and 2017, as well as to compare these indicators’ performance with the ones reported by industry and commerce sectors between and 2014 and 2016. For this purpose, it was used the financial statements made available by the company as the Balance Sheet, the Explanatory Notes and the Income Statement. The obtained results demonstrated that, related to liquidity, the values remained lower than 1, although presenting a slight growth trend over the analyzed period. Regarding the indebtedness, it was observed an unfavourable scenario for the composition of the company’s financing sources. On the profita-bility, growing indexes were noticed, except the 2015 performance. Through the Student t test, it was possible to infer that there is significant difference between the average indexes presented by Eucatex and the industry and commerce ones, regarding the liquidity and capital structure financial indicators, except the immobilization of the Liabilities and profitability indicators, once, in these cases, it was not rejected the null hypothesis of significant difference between the Eucatex and the analyzed sector average indexes.