Análise das demonstrações contábeis: um estudo de caso em uma empresa de calçados, com enfoque no balanço patrimonial e na demonstração do resultado do exercício de 2021 a 2023

Abstract

This study analyzes the financial statements of a footwear company, focusing on the balance sheet and income statement (DRE), to understand their contribution to strategic management. The research adopts a practical methodology, employing tools such as horizontal and vertical analysis and financial indicators. These tools evaluate aspects such as liquidity, indebtedness, and profitability, essential for determining operational efficiency and financial sustainability in a competitive market.Horizontal analysis examines account variations across different periods, identifying trends and significant changes. Vertical analysis shows the percentage representation of each account in relation to the total, facilitating the understanding of how financial elements relate to one another. Financial indicators, including current, general, and quick liquidity ratios, assess the company's ability to meet short- and long-term obligations. Indebtedness indicators reveal how much of the company’s assets are financed by third-party capital, while profitability indicators, such as net margin and return on assets, highlight efficiency in generating profits.The results indicate that the company demonstrates financial stability, with positive performance in profitability and operational efficiency. However, the analysis of ratios suggests that attention should be given to indebtedness, which could become a vulnerability under adverse conditions. Financial statements prove to be fundamental instruments for financial planning and strategic decision-making, enabling managers to anticipate risks and explore opportunities effectively.This work underscores the importance of accounting in the business environment and its practical application in managing footwear sector companies. In addition to providing a detailed overview of the company’s financial health, the research reinforces the need for management based on reliable data to promote sustainable growth. In competitive markets like footwear, the ability to interpret and strategically use financial statements can be crucial for ensuring business longevity.