Gastos da Braskem com o evento geológico ocorrido nos bairros de Maceió: análise dos reflexos nos indicadores financeiros da empresa

Abstract

This work sought to verify the financial effects on the company's economic indicators due to the geological phenomenon involving the Braskem petrochemical company, through the behavior of the respective indicators after the environmental accident. Consisting of empirical research, through secondary data; a case study of the company Braskem S.A. in the period from 2019 to 2021, with data collected from the financial statements disclosed on B3. Such research is characterized by a quantitative nature due to its importance in the general objective. The analysis of the results revealed a financial impact, since the data presented have considerable dispersions between the analyzed periods that affect the indicators and it was found that the company's capital structure was increased and modified, also demonstrating a high percentage of indebtedness . Its relevance is due to the fact that it is a study of a geological event, which has a limited number of researches and studies. Under the evaluation of the financial indicators, which is an important tool to measure the Company's performance, it is, therefore, necessary to analyze these indicators, to make several possible decisions and have a vision on certain aspects of the entity, in addition to serving as a basis for measuring the health of the company and its operational activity. Indicators point to a constant company and, although with little payment capacity, it has good liquidity.