Análise financeira de um empreendimento farmacêutico da cidade de São Paulo

Abstract

The objective of this study was to verify the economic-financial situation of a pharmacy chain located in the city of São Paulo, using information from its financial statements for the years 2017, 2018 and 2019, making a comparative analysis of the liquidity, activity and profitability of the organization and, based on this analysis, present the economic and financial situation of the group within the proposed period, to demonstrate the importance of these indexes for making business decisions. The study is exploratory-qualitative, based on a case study and based on a literature search. Data collection was carried out through documentary research of the financial statements of the enterprise, using the Balance Sheets and Income Statement for the Years for the years 2017, 2018 and 2019, available on the company's institutional website. It is concluded that the company's EBITDA and net margins are very positive, indicating growth over the years and with a high return on shareholders' equity. The debt ratios need to be more balanced, so that the company reduces its relationship with the capital of third parties to support its growth and investments.