Análise dos indicadores de despenho econômico-financeiro da Usina São Martinho S.A.

Abstract

The evaluation of economic-financial indicators is an important tool to measure the performance of companies. More importantly, with the beginning of the Covid-19 pandemic that marked the year 2020, directly affecting companies. Therefore, it is necessary to analyze these indicators, to make several possible decisions and have a vision of certain aspects of the entity, in addition to serving as a basis for measuring the health of the company and its operational activity. In view of this, this research aims to analyze the behavior of the economicfinancial indicators of Usina São Martinho S.A between the first quarter of 2018 and the fourth quarter of 2021, a company with shares in B3 following the Sugar and Alcohol Industry. The study is an empirical research, through secondary data, referring to the years 2018 to 2021. This research is characterized as a research of a quantitative nature due to its importance in the general objective, which consists of developing research in the agribusiness segment in the Brazil. The indicators point to a constant company and, although it has little payment capacity, it has good liquidity and is far from bankruptcy.