Impactos da Covid-19 no mercado de departamentos: uma análise das demonstrações contábeis da C&A Modas S.A

Abstract

Faced with a global crisis scenario with the onset of the pandemic in 2020, this study analyze the impacts expressed in the indicators of one of the largest department store chains in Brazil, C&A modas AS. In order to investigate the impacts and effects generated in the company and, consequently, in its indicators in face off the crisis scenario that began in 2020 were investigated indicators referenced by renowned scholars such as Iudicibus, Marion, Ferrari and Matarazzo. This is an observational study with an exploratory objective and a qualitative approach. In view of this, accounting data from the years 2018 to 2020 were collected, made available by the company through its accounts and management reports, data used to perform the calculations of the financial and economic indices and subsequent calculation. Based on the results obtained in the study, impacts on the company in the highlighted year were verified, that significantly affected the result of the entity as a whole, having been evidenced mainly in its liquidity indicators and in its result at the end of the period, effectively validating the effects of the crisis in its field of activity and the importance of analyzing the indicators for their measurement.