Análise da evolução econômica e financeira de empresas em processo de recuperação judicial: o caso da Pomifrutas S.A. e Fertilizantes Heringer S.A.

Abstract

The judicial recovery process was created with the aim of helping companies that are going through an economic and financial crisis to restructure themselves, with the aim of continuing their productive activity. Therefore, this research aimed to analyze the economic-financial structure of two companies undergoing judicial recovery, analyzing the period before and after RJ. Pomifrutas S.A. had an analysis carried out between the years 2017 to 2022 and Heringer S.A., 2018 to 2022. To this end, documentary research was carried out for theoretical basis and indicators of liquidity, interest coverage, indebtedness and profitability of the companies studied were calculated, considering the evolution of these indices over the period that preceded the beginning of the judicial recovery process and periods of the crisis. financial. The results obtained showed different results for the two companies, where Pomifrutas S.A. remains in the process of judicial recovery with financial difficulties and Heringer S.A. emerged from this, returning to profit in its results. It is concluded that, given the calculated indices, the financial restructuring process requires managerial attention as it is influenced by external and internal factors and that each company needs a different period to be able to organize itself.