Análise das principais demonstrações financeiras durante a pandemia da Covid-19: um estudo de caso sobre a Magazine Luiza

Abstract

The Covid-19 pandemic has triggered significant changes in several sectors, including an economic crisis of global proportions. In this context, the present study aimed to analyze the behavior of the activities and results of the company Magazine Luiza during the pandemic period. To achieve this objective, a study was carried out with a quantitative and qualitative approach, of a descriptive nature, based on a case study and documentary research. The analysis covered the pre-pandemic, pandemic and post-pandemic context, evaluating economicfinancial indicators based on the company's financial statements between the years 2019 to 2023. The results reveal that there were variations in liquidity, strategic debt growth, increase revenue generated by e-commerce and increased operational costs, affecting profitability. It is concluded that the pandemic considerably affected the company's economic and financial performance. However, it maintained its balance in some indicators and surpassed previous years' indices in others, revealing its ability to face challenges. The study contributes to the understanding of the theoretical effects and behavior of companies in the face of disruptive events, such as the pandemic, as well as providing information for managers to establish their strategies in future crises. Furthermore, the research suggests future analyzes in other sectors and longer post-pandemic periods, with the aim of expanding knowledge about the financial impacts caused by the pandemic.