Análise financeira: um estudo de caso da empresa Ser Educacional S.A. no período de 2019 e 2020

Abstract

For the present study, an analysis was carried out of the Ser Educacional group, created in 1994 under the name Bureau Jurídica, which was focused on preparing individuals for public examinations. The general objective of the research was to demonstrate the performance of the liquidity and activity indices of the company Ser Educacional in the period 2019 and 2020 in comparative terms. The research uses quantitative and qualitative instruments and in terms of means it is characterized as a case and documentary study. For the analysis, the main accounting statements were used, such as the Balance Sheet (BP) and the Income Statement for the Year. It was found that during the years 2019 to 2020 the liquidity and activity indices had a very satisfactory growth, highlighting the beneficial changes in the financial assessment and operational effectiveness of the company's performance. In relation to the Activity Indices, the PMRE stands out, which ended up having its value reset due to the absence of Stock, in addition, the absence of these stocks, hindered the analysis based on the calculations with CMV and for the activity index corresponding to the positioning of activity - PA.