Análise financeira de um empreendimento farmacêutico da cidade de Fortaleza-Ceará

Abstract

The objective of this study was to analyze the economic and financial situation of a pharmaceutical enterprise, using information from its financial statements for the years from 2015 to 2017, making a comparative analysis of the liquidity, indebtedness and profitability indices, in order to present, based on this analysis, the economic and financial situation of the group within the proposed period, so that it can be demonstrated the importance of these indices for business decision making. This is an exploratory-descriptive, qualitative research, carried out through retrospective documentary research and a case study. A bibliographic research was carried out that gave theoretical foundation to the study. The results demonstrated that the analysis of the financial statements is a Financial Management tool that allows organizations, through their respective managers, to make more concrete decisions. By means of these, it is possible to analyze the company economically and financially, in order to obtain subsidies on the full conditions to pay its obligations, whether it is profitable or not, if the stocks have effective turnover, if it needs loans, what type of capital is being used, among other information necessary for good administration. It was concluded that the profitability of the company is very positive, as its net margin grew over the period and with a high value of return for the shareholders. The point of attention is for indebtedness, but the same is under control, due to a decrease in the last exercise analyzed.