Análise das demonstrações contábeis como instrumento de avaliação referente aos indicadores econômico-financeiros da Magazine Luiza S/A durante os anos de 2019, 2020 e 2021

Abstract

In the business world, making decisions based on financial and accounting information is a matter of extreme importance for investors and company shareholders. Therefore, by studying economic-financial indicators, it is possible to assess the company's situation, its ability to pay off/acquire debts, visualizing past events and comparing them to the current economic-financial situation of the market in which it operates. Thus, this research aimed to analyze the economicfinancial indicators of Magazine Luiza S/A during the years 2019 and 2021. Regarding the research objectives, a descriptive classification was used. As for the procedures used, it was defined as documentary typology, as the data was captured on the B3 website, and regarding the research approach, it is classified as quantitative. Therefore, for the analysis in question, the following indicators were used: horizontal and vertical analysis, liquidity, indebtedness, and profitability indicators. Finally, analyzing the data together, it can be observed that in the horizontal and vertical analysis, the main focus was on the increase in accounts in the Asset, mainly in the Investments account, due to the various acquisitions of companies that Magazine Luiza S/A carried out. As for liquidity and indebtedness, they were found to be in a favorable situation, with good financial health. However, when the company's profitability is analyzed, less satisfactory results are perceived. Nevertheless, even in the face of a pandemic that affected the entire global market, Magazine Luiza, through the introduction of e-commerce, demonstrated good management, along with an increase in sales over the three years studied.