Impactos da pandemia e seu reflexo na demonstração de valor adicionado em uma empresa do varejo brasileiro

Abstract

The COVID-19 pandemic has caused global economic instability that has profoundly affected the wholesale and retail sectors. This study aims to identify how the company Sendas Distribuidora S/A managed to overcome the challenges imposed by the pandemic in the years 2020, 2021 and 2022, amid the impacts caused by COVID-19. Through horizontal and vertical analyses of the equity accounts, the income statement for the year and the statement of added value for the years 2020, 2021 and 2022. This documentary study uses the results disclosed by the entity to descriptively analyze the data and standardized financial statements of the entity based on the verification of one or more variables, without manipulation or alteration of the reported values, observing the evolution and maturation of the results presented, based on quantitative data to identify the equity and financial changes reflected in the entity's results. Seeking to assess the ability of a retail company, with a high dependence on working capital and high costs for goods sold, to implement sustainable growth strategies. The results show that this company was able to meet investors' expectations, ensuring a return on invested capital and maintaining its operating results and expansion plans. Allowing for an efficient description of the improvements and deductions in the balance sheet accounts and standardized financial statements.