Análise das demonstrações contábeis: um estudo do impacto da pandemia Covid-19 em empresas da rede hoteleira do estado de Alagoas

Abstract

The analysis of financial statements is a fundamental tool for assessing the financial and economic health of institutions, allowing the identification of variations over time that can signal trends and enable early adjustments. Considering the importance of the tourism sector, especially the hotel industry, for the economy and social development of the region, as well as its vulnerability to external factors, along with the social distancing and the closure of various sectors caused by the COVID-19 virus, this research aimed to investigate the behavior of economic and financial indicators of hotel companies in Alagoas between 2018 and 2023, with an emphasis on the impact of the COVID-19 pandemic on the economy of the hotel sector in the state. To this end, twelve financial and economic indicators were analyzed over six years, divided into categories of profitability, liquidity, and capital structure. The research followed a quantitative approach, utilizing descriptive methods and documentary research. The results showed that, although the hotel sector presented an unsatisfactory financial and economic performance during the pandemic, compared to previous years — with increased indebtedness, decreased payment capacity, and reduced profitability — there was a gradual recovery throughout 2022 and 2023, due to the recovery of economic sectors and the PERSE fiscal incentive.