Análise das demonstrações financeiras dos clubes da série A do Campeonato Brasileiro de Futebol no período de 2018 a 2022

Abstract

This article aims to analyze the financial statements of nine clubs that remained in the elite of Brazilian football in the period from 2018 to 2022, based on the financial statements released annually by these clubs on their internet pages, reflecting the years that they remained in series A of the championship. Profitability, liquidity and debt indicators were applied, and financial-economic performance was compared between years and clubs. The research was developed through the collection of secondary data, with the object of a descriptive study and its approach was quantitative. The results of the research show that the majority of clubs have been performing with certain liquidity difficulties, and with a high degree of debt, failing to have a result that generates expectations of asset growth. In addition to some presenting low profitability indicators or even negative ones, as they have presented deficits in some of these years.