Análise do desempenho econômico-financeiro das empresas do segmento de tecidos vestuário e calçados listadas na B3, antes e durante a pandemia da Covid-19

Abstract

In 2020, the Covid-19 pandemic occurred, causing a turbulent scenario in the Brazilian economy, in which several economic sectors underwent measures to maintain their activities. This study aims to examine the results of the pandemic on the economic-financial indicators of companies in the fabrics, clothing and footwear segment that are in Brasil, Bolsa e Balcão - B3. This research is classified as descriptive research, with a quantitative approach and documentary procedure. For this, data was collected from the financial statements for the years 2019 and 2020, published by B3, in order to make a comparison before and during the pandemic. The analysis was carried out through the selection of liquidity, profitability and debt indicators. The results highlight the impact of covid-19 on the companies studied, respectively, Arezzo Co, Cea Modas, Grazziotin, Grupo Soma, Guararapes, Lojas Marisas and Lojas Renner. Liquidity ratios remained on average, so it did not have such a negative effect on organizations. In relation to capital structure indices, the changes are minimal. However, profitability indices were what suffered the most impacts, as the profit margin did not behave positively. In this way, it was possible to identify the influence of the pandemic on company performance.