Comportamento dos indicadores de rentabilidade das empresas do setor de saúde listadas na B3

Abstract

The present study aims to provide an analysis of the behavior of the profitability indicators of publicly traded companies belonging to the Health sector, listed on B3, in the period from 2018 to 2021, being an analysis characterized as Pre Pandemic and during the Pandemic of the Covid-19. To achieve this purpose, a quantitative approach was adopted to collect and treat data, with the procedure used being bibliographic. The study focuses on companies operating in the Health Sector, analyzing four profitability indicators, namely: Asset Turnover, ROA, ROE and Net Margin. The main results indicate that, considering the variations that occurred between 2018 and 2021, the Health sector presented an unfavorable variation in Asset Turnover (-20%), but favorable increases in the Net Margin indexes (+4.00%), in the Profitability of the Equity (+4.00%) and Return on Assets (+1.00%). The relevance of the study carried out is significant both for the academic community and for society as a whole. When analyzing companies with shares traded on B3, the results achieved can serve as a reference for investor assessments, allowing them to analyze the indices and make management decisions based on the economic-financial analyzes presented in this study.