Resultados da pandemia da COVID-19 nos indicadores econômico-financeiros de empresas do setor de hotéis e restaurantes listadas na B3

Abstract

The objective of the research is to analyze the results of the COVID-19 pandemic in the economic-financial indicators of companies in the hotel and restaurant sector listed in Brasil, Bolsa, Balcão - B3, since it is considerable that the performance of this segment has suffered impacts during the pandemic compared to the pre-pandemic period. This is a descriptive study, with a quantitative approach and bibliographic and documentary procedures. In this way, the performance evaluation was carried out based on values ​​collected from the Balance Sheet and the Income Statement for the Year, between the periods from the first quarter of 2018 to the first quarter of 2021. For this purpose, twelve indices comprised in Indicators of Liquidity, Capital Structure and Profitability. It was found that the sector averages already had worrying indices before the pandemic, however, some of them had improvements in the first quarter of 2021. The average test result showed that liquidity indices grew during the COVID-19 pandemic between companies and, in relation to the capital structure, the indices indicated an evolution in the indebtedness framework, demonstrating a relatively satisfactory situation. However, the segment reflected the suspension of activities seen as non-essential by the government and suffered a drop in sales, consequently, profitability indices plummeted during the pandemic period. Finally, the contribution of the study shows the importance of analyzing economic-financial indicators for academic, managerial and investment purposes.