Desempenho econômico-financeiro das empresas de serviços médico-hospitalares listadas na B3 durante a pandemia do Covid-19

Abstract

Companies need to constantly measure their performance, and an important tool for this measurement are the economic-financial indicators. These indicators provide a view of certain aspects of the entity, which serve as a basis for several possible decisions, besides measuring the health of the company and its operational activity. This research aims to analyze the performance of return, profitability and liquidity indicators of companies with shares in B3, in the sector Medical and Hospital Services, Analysis and Diagnosis in the years 2018 to 2020. For this, a descriptive approach was used, in relation to the procedures, documentary research was used. Afterwards, data was collected through the financial statements through the B3 website of the nine companies listed in the studied segment. Nine indicators were used, encompassed in return, profitability and liquidity indicators. It was concluded that the covid-19 pandemic resulted in an increase in sales, an increase in costs, but there was no increase in profit. Both return and profitability decreased in 2020, only profitability increased. In addition, due to restrictions measures, companies had to stop some services, which impacted their sales.