Indicadores econômico-financeiros e a pandemia de COVID-19: análise dos setores mais afetados pela pandemia

Abstract

The present study aimed to analyze the debt ratios of publicly traded companies, listed on Brasil, Bolsa and Balcão (B3), belonging to the sectors most affected by the Covid-19 pandemic in the period according to Economy Ministry, from 2016 to 2021. A descriptive, qualitative and documentary research was conducted, whose sample consisted of 63 companies. The data were grouped into a balanced panel, in which only companies that had data for the entire analyzed period and positive shareholders' equity were considered. Indebtedness, profitability and indicators referring to capital structure were analyzed. This study sought to expand the analyzes conducted by Bressan et al. (2019) and Siqueira (2019). The results obtained in the analysis of companies demonstrated the behavior of indebtedness and dependence on third-party capital for the period from 2016 to 2021. In the analysis by sector, the results showed that the sector with the worst financial performance in the period was the Trade of vehicles, parts and motorcycles sector and the sector with the best performance was the Manufacture of footwear and leather artifacts. It was concluded that there is no association of these results with coping with the Covid-19 pandemic, since the behavior of the indicators did not indicate a worse performance specifically for the years 2020 and 2021.