Efeitos da COVID-19 nos indicadores econômico-financeiros das empresas do setor aéreo brasileiro com ações na B3

Abstract

The analysis of the indicators is a relevant tool for users of accounting information and when it is desired to show the financial and economic situation of the organization, this analysis is essential. In this context, this paper aims to analyze the impact of the COVID-19 pandemic on the economic and financial performance of companies in the Brazilian airline industry with shares in Brasil, Bolsa, Balcão - B3, Azul SA and Gol Linhas Aéreas Inteligentes SA The period of analysis comprised the first two quarters of 2019 and 2020. As for the type of research, it is classified as bibliographic and documentary research using secondary sources. As for the objectives, it is classified as exploratory and descriptive. In this way, the performance evaluation was carried out based on the values extracted from the Balance Sheet and the Statement of Income for the Year, after the data collection, the calculation and interpretation of the results obtained from the indicators was performed, using graphs, in order to compare the economic and financial situation of the selected companies and formulate a diagnosis referring to the financial and economic situation in which they find themselves in the period studied. It is necessary to highlight that the choice of the period for analysis was the available disclosure, until the date of completion of the study, and the circumstance of one of the biggest crises that the world has ever lived in the post-modern era. The results revealed that the companies analyzed already had an unsatisfactory performance before the pandemic, worsening this performance in the first quarter of 2020. And the results presented reflect negative profit margins, increasing indebtedness and a significant increase in accumulated losses. However, it was found that there was a drop in all the indexes analyzed and companies showed an unfavorable situation in the first quarter of 2020, compared to the same period of the previous year.