Análise do desempenho econômico-financeiro das empresas Magazine Luiza S/A e Americanas S/A no período de 2017 a 2021

Abstract

This work seeks to analyze the economic-financial performance of the company Magazine Luiza S/A when compared to Americanas S/A, through the calculation of indexes in the period from 2017 to 2021. quantitative and qualitative and descriptive objectives. The companies selected for the study are publicly traded companies that operate in the retail sector and are listed on B3. The necessary data were collected from the financial statements of the companies, published on the B3 website, referring to the period from 2017 to 2021. After collection, the information was used to calculate the analysis of the financial statements, a tool used to assess the economic situation- organisations' finances. Vertical and horizontal analysis techniques were selected for the study, in addition to the analysis of liquidity, indebtedness, profitability, activity and profitability indices. The period average of each indicator was also calculated. Finally, it is observed that Americanas S/A outperformed Magazine Luiza S/A, considering the indices used in this study. The company presented better results in 13 of the 20 indicators calculated, standing out in liquidity indices, mainly in the short term, in a good part of the indebtedness indices and in all activity indices. The loss recorded by Americanas S/A in the years 2017 to 2020 impaired its performance in certain indicators, and therefore Magazine Luiza S/A obtained better results in profitability and profitability indices.