Análise do desempenho econômico-financeiro da Braskem s.a., antes e durante as consequências causadas pela extração de sal-gema

Abstract

In March 2018, an earthquake was recorded in several neighborhoods of Maceió, and cracks were subsequently identified in the houses and buildings of the Pinheiro neighborhood. Based on studies conducted by national and international authorities on the subject, Braskem decided in November 2019 to propose the preventive removal of residents who were located in the so called buffer zone, around the 35 salt wells that were operated in the neighborhoods and had been inactive since May of the same year. This study aimed to interpret the results of the consequences caused by rock salt extraction in the financial indicators extracted from the financial statements from 2018 to 2022, a period that allows us to assess before and after the occurrence of the event. This research is classified as descriptive research, with a quantitative approach, documentary procedure and case study. The analysis of the results indicated a financial impact, with significant variations in the data between the periods analyzed, which affects the indicators and reveals an increase and a change in the company's capital structure, in addition to a high level of debt. The relevance of the study is highlighted by the fact that it is a geological event that has been little researched. The evaluation of financial indicators, which is essential to measure the company's performance, therefore becomes fundamental to support various decisions and provide a detailed view of certain aspects of the entity, in addition to serving as a basis for evaluating the company's financial health and operations. The indicators point to a stable company, with good liquidity, but limited payment capacity. In this way, it is possible to observe the impact that this event had as the main influence in specific years.