Análise dos indicadores econômico-financeiros de empresas do setor de petróleo, gás e biocombustíveis listadas na B3, antes e após o início da pandemia de COVID-19

Abstract

This research aimed to analyze the economic and financial indicators of the four largest companies, in market value, in the oil, gas and biofuels sector listed on B3 before and after the start of the covid-19 pandemic, between the years 2018 to 2021. To this end, descriptive research was carried out following bibliographic and documentary procedures, through financial reports and accounting statements of the companies analyzed. The analysis was carried out through the selection of liquidity, equity structure and profitability indicators for the period from 2018 to 2021. The results showed that the companies analyzed went through the pandemic period on a regular basis, with most of the indicators studied, remaining stable throughout the interval. Even so, some indicators showed a worsening in their performance in 2020, mainly those in the equity structure group, which measure the company's debt. Despite this, in the following year most of these numbers showed a good recovery, with lower debt levels. Furthermore, the liquidity and profitability indicators performed, on average, reasonably, partially worse in the year of the pandemic, but with an improvement in the following year, with parity or even growth in their results being possible, in relation to the first year analyzed. Finally, it can be suggested that the covid-19 pandemic did not cause significant changes in the indicators and results of the companies analyzed in the oil, gas and biofuels sector.