Análise financeira de empresas varejistas brasileiras de capital aberto

Abstract

The commerce sector in Brazil, in general (considering all its sub-activities) has a well distributed market share of companies, with low concentration of the leading companies. It is a very competitive sector, and very important to the country's economy, as there are 1.4 million companies vying for greater market penetration of their products, higher sales margins in order to achieve increasingly better financial results. In order to a company survive (and grow) in any market, it is essential to analyze its competitors, and look inside its own business operation (gather information) as a key factor to understand which decisions to make. The financial area provides important information to support the decision-making process in different levels in a company, through the analysis of financial indicators. The objective of this article is to analyze eight publicly traded Brazilian retail companies, from 2017 to 2020 through the analysis of financial indicators. This study has measured the performance of these companies throughout the years, and identified which were more effective in using their resources to generate value, and it has also shown aspects of each company and sub-activities in the period.