ANALYSIS OF FINANCIAL STATEMENTS THROUGH FINANCIAL INDEXES: A CASE STUDY OF THE BETA COMPANY

Abstract

The use of data contained in the balance sheets and income statements appear to be an important tool for the decision. It is so important to understand the real performance of a company, which makes it necessary to use appropriate tools that bring enough elements to understand the scenario of the environment that surrounds it. In this wave, the analysis of financial indicators plays an important role, allowing an evaluation of the company's performance, under different approaches. The present article develops a study of financial indicators of the BETA Company, in time series of 3 years, through the calculations of the groups of indicators of liquidity, activity, indebtedness and profitability, with the main objective to follow the temporal evolution of the company in the years of 2019, 2020 and 2021. The balance sheets and income statements show negative results but also show high investment values, coming from third parties and the company's line of activity falls within the government's tax exemption package. It is, however, a case study, where documentary data and bibliographic research were fundamental for its elaboration.