O comportamento de indicadores de rentabilidade de empresas do setor de transporte rodoviário listadas na b3, antes e durante a COVID-19

Abstract

The analysis of profitability indicators is a method aimed at evaluating the economic situation of entities. The objective of this study is to analyze the behavior of profitability indicators, during the period from 2018 to 2021, of companies in the road sector listed on the B3. This sector is characterized by companies such as JSL and TEGMA. Descriptive research was employed for this study, aiming to describe the characteristics of a specific population. Documentary and bibliographic research techniques were utilized. The results indicate that JSL achieved better results in its return rates and asset turnover during the pandemic, while its net margin decreased during the period. Conversely, TEGMA experienced reductions in all of its indicators during the pandemic. The findings of this research suggest that, despite fluctuations and challenges during the pandemic period, companies in the road sector managed to maintain stable and relatively satisfactory indices.