Impacto da pandemia da COVID-19 sobre as demonstrações contábeis da empresa Klabin S/A no período de 2019 a 2021

Abstract

The coronavirus pandemic started in March 2020 and had a major economic impact on Brazil and the world, such as increased inflation and high exchange rate variations. During this period marked as the height of the pandemic, in order for companies to be able to make a profit or just remain in operation, they had to deal with major challenges in managing the impacts on their financial statements and results. In this context, the accounting professional demonstrates its importance in generating, analyzing and interpreting useful information for decision making. Therefore, the present study was carried out with the objective of presenting a practical application through the analysis of financial statements. The company chosen to carry out the survey was Klabin S.A., whose accounting information is publicly disclosed. The years 2019 to 2021 were analyzed. The study addressed the concept of accounting, financial statements and analysis methods, in addition to their practical application with explanations based on the calculations performed and on the Explanatory Notes generated by the examined company. Vertical and horizontal analyses, calculations and interpretations of the proposed indicators were carried out to understand what changed in 2020 the following year and the previous one, due to economic instability and fluctuations in the exchange rate, mainly due to the fact that the company exports and has foreign currency assets. However, in general, Klabin showed financial security, control over its liabilities and a good level of leverage, demonstrating itself as a solid company with great potential for obtaining positive results.