Desempenho econômico-financeiro um estudo com as maiores empresas do setor varejistas do Brasil em 2023

Abstract

The retail sector has been growing exponentially in the last decade in Brazil, and, with the entry of the largest retail companies on the Stock Exchange, new possibilities in investing in shares have become available. Thus, the following question arose:Among the five best placed in the SBVC Ranking of the largest retail companies in Brazil in 2023, which ones have the best economic-financial performance taking into account the last five years for potential investments in shares or financial projects? The general objective sought to verify the financial performance of the largest companies in the retail sector in Brazil through economic-financial indicators over the last 5 years, in order to analyze, through the data obtained, which companies have trends of growth, stagnation or decline. The specific objectives were: to identify the most used indices in economic financial analysis in academic literature; use the indicators available on B3 partner websites and using sources such as ConfianceTec, Investidor10 and Ivalor; cross reference the financial results of companies over the years to identify which companies presented better financial performance compared to the others in a given competence and verify, among the selected companies, which companies have a greater growth trend and better economic-financial health. The research methodology was quantitative and descriptive based on secondary data and was carried out in 3 stages: (1) collection of data and financial indicators available on the companies' own websites, B3 Bovespa and partner websites; (2) data manipulation and general and individual analysis of each company's financial indicators; (3) crossing financial data from the last 5 years to identify the companies that obtained the best results. The results showed that the companies Assaí and Carrefour obtained a better economic-financial result between the years 2018 to 2022, concluding that among the five largest companies in the retail sector in Brazil in 2023, the companies Assaí and Carrefour are the ones that they present greater financial stability for potential investments in shares.