Análise do desempenho econômico-financeiro dos maiores bancos brasileiros listados na brasil, bolsa, balcão (b3) no período de 2018 a 2022

Abstract

This study aimed to analyze the economic and financial performance of the largest Brazilian banks listed on the Brazil, Bolsa, Balcão (B3) exchange from 2018 to 2022, from the perspective of specific fundamental indicators in the financial sector, balance sheet analysis, and techniques for evaluating financial statements. Four banks were selected for the sample based on criteria of asset value and participation in B3. The selection of these banks was justified by the concentration of the Brazilian banking market and the significance of these institutions. The methodological procedures of this study involved collecting financial and accounting statements of the selected banks in the sample, followed by applying horizontal and vertical analyses to the financial statements and calculating the indices conceptualized in the literature for evaluating financial institutions. A comparative evaluation of these indicators was conducted. The used indicators encompass aspects such as solvency and liquidity; capital and risk; profitability and earnings; operational performance; and stock evaluation indices. The Brazilian banking sector demonstrated resilience throughout the studied years, highlighting sector profitability. The four major banks consistently showcased growth in their assets over the years. The profitability and earnings indicators of the four banks were positive, demonstrating the ability to generate profits in relation to equity and assets. Furthermore, the analyzed financial institutions exhibited resilience during the global health crisis in 2020, showing recovery in the subsequent years. The results of the comparative analysis offer some insights: Santander performed best in terms of profitability and return on assets; Bradesco stood out in the passive interest index, managing to raise funds at a lower average cost; Banco do Brasil excelled in indicators like earnings per share, P/E, and dividend per share, presenting favorable performance compared to other analyzed banks.