Análise da performance empresarial das empresas do setor de locação de veículos listadas na BM&FBOVESPA

Abstract

The following study had the objective of presenting the financial indices of four leasing companies that trade their shares on the BM&FBOVESPA. The main objective of the study was to analyze the economic and financial performance of the companies Cia Leasing of the Americas, Localiza Rent A Car SA, Maestro Locadora de Veículos SA and Movida Participações SA in the period between 2014 and 2016. The methodology used was the research for the collection of data of the data made available on the companies' websites and on the BM & FBOVESPA website, such data as the balance sheets and the Financial Statements. With this, it was possible to calculate the Current Ratio indices; Dry Liquidity; Participation of Third Party Capitals; Composition of Indebtedness; Immobilization of Shareholders' Equity; Immobilization of non-current resources; Total Asset Turnover; Net Margin; Profitability or Return on Assets; Return on Shareholders' Equity or Return on Equity. With these indices it was concluded that the companies Cia Lease de las Américas and Localiza have been able to fulfill their obligations and these are concentrated in the long term; different scenario of the companies Maestro and Movida, that have their debts allocated in the short term.