Estudo dos indicadores de rentabilidade das Lojas Americanas

Abstract

This work aims to analyze the behavior of profitability indicators of American stores in the years 2012 to 2021. The analysis of Financial Statements is defined as a technique that aims to compare and interpret indicators and other elements extracted from financial reports of entities, aiming to provide users with an understanding of the financial, economic and equity profiles of companies, in addition to the operational performance of their activities. As for the research methodology, this research is classified as a case study research, and as to the objectives, as a descriptive one. The data were collected from the financial statements made available in the annual reports released by the company. The indicators used in this research were profitability indicators, Return on Assets, Return on Equity, Turnover of Assets, and Net Margin. The work concluded that the company, in the years under study, the Net Margin had the best index in 2018 (6.13), this indicator measures sales in relation to gross profit. The RPL indicator, among the period analyzed, had its highest index in 2013 (17.74) indicates the income received by partners and shareholders (equity) of the company, the Turnover of Assets obtained the highest index in 2014 (1.12) where there was a greater number of sales. The Return on Assets index obtained the highest index in 2016 (4.81) showing that the company has a good investment for new partners. Although this research was about the profitability indicators, it showed the importance of studying the economic and financial indicators, as they reflect the situation of the company for users, thus helping in more assertive decisions.