Análise do capital de giro de uma empresa do segmento de armas e munições

Abstract

This study aimed to analyze the working capital behavior of the company Taurus S.A, comparing its performance before and after the publication of the pro-weapons decree in 2019, through indicators and financial structures of the Fleuriet Model. This work encompasses a case study centered on the period from 2013 to 2022, which contains data collected from the balance sheets released by the company on the B3 website. The same is distinguished by its quantitative approach due to its relevance to the main objective. Taurus S.A. exhibits a dynamic scenario when analyzing working capital indicators during the period from 2013 to 2022. After the publication of the pro-gun decree, the company faced notable impacts on its operational activities, showing an increase in the demand for weapons and related products, which translated into an increase in sales and inventories. However, challenges were also evident in the effective management of its working capital, signaling the need for more efficient management in this regard. Its importance stems from the fact that it is a study carried out in the face of a political event, which has a limited number of research and analyzes available. When considering the evaluation of indicators and financial structures of the Fleuriet model, a significant tool to evaluate the company's performance in relation to working capital management, it becomes essential to analyze these indicators. This analysis will provide a comprehensive understanding of financial management and the obstacles faced by companies in the arms industry in Brazil, in a scenario of continuous regulatory and social changes. This analysis is also crucial to support several possible decisions and obtain insights into various aspects of the organization, in addition to serving as a basis for assessing the health of the company and its operational activity.