Desempenho econômico-financeiro da empresa Braskem S.A. antes e após o evento geológico ocorrido nos bairros de Maceió

Abstract

The evaluation of economic-financial indicators is an important tool for measure company performance. In this context, the geological event in Maceió is located, which resulted in a sequence of complications for the company Braskem, including unforeseen expenses, high reserves, social consequences and doubts about its current financial situation. This study aims to examine the results revealed by economic-financial indicators before and after the geological event hat occurred in the neighborhoods of Maceió/AL. This research is classified as descriptive research, with a quantitative approach and bibliographic and documentary procedure. For this, data was collected from the financial statements for the years 2012 to 2023, published on Braskem S.A.'s web site to make a comparis on before and after the geological event. The analysis was carried out through the selection of liquidity, profitability and debt indicators. The Liquidity Indexes did not have a detrimental effect, after the geological event the company achieved good financial health, which means that the short-term financial resources framework improved, without affecting its short-term payment capacity. In relation to capital structure indices, a high percentage is observed, indicating a high degree of dependence on external sources. However, profitability indices were those that suffered the most impacts, as the profit margin did not be have positively.