Análise financeira das empresas agrícolas brasileiras antes, durante e depois da pandemia

Abstract

The global economy has been affected by COVID-19 to different extents depending on the sector of the economy. The measures taken to contain the virus's spread have had a negative impact on the majority of sectors, particularly tourism, air transport, and entertainment. This raises the question: How did the Brazilian agribusiness sector react to the coronavirus pandemic? Brazilian agribusiness is both nationally and internationally relevant. It has great economic and social importance, as it is one of the sectors that employs the most people and generates the most revenue in the country. These facts indicate the importance of studying the companies in the agribusiness sector, their financial situation, and their market behavior. Financial and economic analyses of a company are crucial tools for company managers and the strategic direction of organizations. This study aimed to evaluate 13 Brazilian agribusiness companies listed on B3, through their economic and financial indicators, evaluating the last six years (2018, 2019, 2020, 2021, 2022 and 2023), highlighting the differences between the prepandemic situation (2018 and 2019), during the pandemic (2020 and 2021), and post-pandemic (2022 and 2023). This is descriptive-quantitative research, with a collection of documentary data from the accounting statements disseminated by the companies and analysis through descriptive statistics. In general, the results suggest that the agribusiness sector was impacted by the pandemic, but demonstrated resilience and capacity for recovery. Although there was an increase in debt and a drop in liquidity during the most critical period, the companies were able to adapt. Keywords: f