Análise financeira de uma micro e pequena empresa em Manaus no período da pandemia

Abstract

The health crisis that started in early 2020 had several consequences for the national and international economy. The consequences ranged from human losses to the bankruptcy of companies, mainly micro and small ones. This forced companies to use different channels to continue their activities since with the Covid-19 pandemic governments had to take drastic measures to control the virus. This study has as its main objective to understand how the social distancing measures in the city of Manaus have been affecting the growth rate of a small business in the coffee shop segment located in one of the largest malls of the city. Initially a bibliographical review was carried out in order to better understand the functioning of micro and small companies. In sequence, trough field research in a visit to the company it was observed the reality of this kind of business with the owners with the objective of understanding how the measures actually affected the business. Data was collected from balance sheets and income statements for the year ranging from 2019 to 2021, analyzing some profitability and liquidity indicators with the purpose of confirming the hypothesis that the pandemic had a negative impact on the results of the company.