Comportamento dos índices econômico-financeiros das empresas do setor de alimentos no período da pandemia da covid-19

Abstract

The food sector is a relevant sector in the daily lives of the world's population, not only because of its economic and financial importance, but because it is a necessary element for the subsistence of all citizens. In early 2020, the state of a pandemic was declared due to the spread of the COVID-19 virus, which impacted the entire world in terms of social, political, behavioral and also financial factors in various sectors of the economy. In the food sector was no different. From this, the study aimed to verify the economic and financial performance of companies in the food sector during the pandemic through indicators, comparing the pre-(2019) and post-decree period of the pandemic (2020 and 2021) caused by COVID-19. A descriptive, quantitative and documentary study was used, studying companies in the Agriculture, Miscellaneous Food, Meat and Derivatives and Sugar and Alcohol segments listed on B3 that make up the food sector. Liquidity, indebtedness and profitability ratios were used as the basis for the analyses. The results indicated an improvement in liquidity indices for most of the segments studied, especially in the first year after the pandemic decree. Profitability indices also showed better results in the two years after the pandemic decree compared to the pre-pandemic period. On the other hand, for indebtedness indices, the pandemic period was a negative factor, mainly in the short term. The sudden increase in input costs and the need to raise funds from third parties for investment may have been relevant factors for this result.