Integrando variações em tempos pandêmicos : um estudo analítico das demonstrações contábeis da empresa Multilaser Industrial S.A.

Abstract

This work aims to analyze the economic-financial performance of Empresa Multilaser Industrial S.A in the period from 2020 to 2022. The methodology applied was qualitative research of an exploratory nature, related to a case study and documentary research. The unit of analysis was the Balance Sheet and the Income Statement for the periods published by the company itself. The results obtained through economic-financial indices and also through horizontal and vertical analysis, demonstrate that the company has good liquidity and debt ratios, depending less on third-party capital to maintain its assets. However, the company has negative points in terms of profitability, mainly in relation to the time required to return its investments and the lack of control over its merchandise costs. These findings suggest that, although the financial situation is favorable, there is room for improvement, particularly in decisions related to external behavior. This analysis offers information that can have an impact on the capital market, helping investors to make more informed decisions and consequently helping to better guide their investment decisions.