Análise econômico-financeira das demonstrações contábeis de duas empresas de TI listadas na B3

Abstract

This paper aims to verify the situation of two companies in the Information Technology sector in the segment of Computers and Equipment listed in B3 do Brasil through the analysis of economic-financial indices. In order to collect the data, we used the financial statements of the companies found on the B3 website. Calculations of economic-financial indexes were made in a spreadsheet formatting software and after that the data analysis was performed considering the interpretation of each index as the authors describe. The result was that this segment has not performed well during the years 2015 to 2017 in Brazil in relation to the characteristics defended by the authors that the indexes must present and also that one of the companies had its computer manufacturing activities closed in the year of 2013, but continued presenting financial statements until the last financial year analyzed.