Análise de indicadores econômico-financeiros da empresa brasileira M. Dias Branco S.A

Abstract

This study explores the importance of financial analysis of accounting statements, emphasizing it as a tool that enables users to obtain reliable and relevant information, thereby facilitating the decision-making process. In light of this, the objective of the study was to analyze the economic-financial indicators of the Brazilian Company M. Dias Branco. The research was conducted in a quantitative, descriptive, exploratory, and bibliographic manner, also including a case study. For this purpose, liquidity, debt, and profitability indicators were calculated. The data collection was based on information extracted from the annual reports available on the B3 (Brasil, Bolsa, Balcão) website, covering the period from 2016 to 2023. The research revealed that the company achieved excellent results in the evaluated indicators, maintaining financial balance, controlling debt, and presenting solid financial returns, with few variations over the analyzed period. Finally, it was concluded that, even in times of crisis, the company demonstrated the ability to overcome adversities, evidencing its resilience in the face of macroeconomic challenges