Reflexos da crise da COVID-19 no desempenho econômico financeiro das empresas do segmento de seguros listadas na B3

Abstract

The aim of this study was to analyze, through a fundamental analysis, the effects of the COVID-19 crisis on the economic-financial performance of companies in the insurance segment listed on B3, on 2020. Data collection took place through the B3 website and through the Thomson Reuters database. To achieve the general objective of the research, nine fundamental indicators were used, which were related to rentability, profitability, equity situation and distribution of dividends of the entities, in addition to a horizontal analysis. The analysis and interpretation of the data made it possible to notice that, in general, there was a reduction in the value of all analyzed indices, especially those that use prices as variables. However, through the analysis, it is worth noting that, even with such a reduction, these indices can still sinalize a good buying opportunity for stock exchange shareholders, as their prices fell to levels like those in 2018, just for a one-off factor. Thus, the study, in addition to showing the behavior of the insurance sector during the pandemic, also brings contributions to the literature on the subject, as well as to potential investors, since it shows that it is possible, through the adoption of an analysis fundamentalist, to identify good investments and seize opportunities in times of crisis.