Análise de balanço e termômetro de solvência de um banco cooperativo

Abstract

This study analyzes the economic and financial situation of Sicredi Cooperative Bank through the use of the Kanitz solvency thermometer. To carry out the same, the methodology used was the quantitative research, through the case study analyzing the years of 2017 and 2018. The research uses the data collection of the combined financial statements of the last two years. After analysis, the liquidity ratios showed results that exposed growth, as well as the degree of indebtedness and return on equity presented values that are in line with expectations. The thermometer presents satisfactory results, well above zero, having a significant increase from one year to the next, and can state that the cooperative bank studied had better profit in 2018 is in a state of solvency, in other words, has the capacity to meet its obligations. Through a good management and risk control, the company will be able to monitor its development and thus be able to adjust possible bad outcomes and consequently identify with reasonable anticipation of its situation and the possibilities of bankrupting in the near future.