Carneiro, Leandro MarcondesConceição, Thamily de Souza2024-06-102024-10-022024-06-072024-06-102024-02-20https://ri.uea.edu.br/handle/riuea/6613The clothing retail sector plays a vital role in the Brazilian economy, with an estimated value of R$115 billion. However, during the COVID-19 pandemic, many substantial challenges have influenced its activities. This research analyzes the asymmetric costs in the fashion retail sector from 2018 to 2022 using data extracted from the Income Statements on the [B]³ website, opting for research with a descriptive and comparative approach. The importance of adaptation and innovation is highlighted to ensure business sustainability in the face of abrupt changes. Fashion companies have shown resilience, adopting agile strategies such as intensive digitalization, and reviewing business practices. The research, focused on fashion retail leaders in Brazil, such as C&A Modas, Marisa Lojas and Lojas Renner, covers quantitative and qualitative elements. Targeted at low and medium-income consumers. Because these companies play a crucial role in the economy, generating jobs and influencing consumption patterns. The results show pre and post-pandemic volatility, requiring strategic adaptation in fashion retail, with a focus on digital strategies, efficient inventory management and employee safety, highlighting the continued importance of innovation and agility.Acesso AbertoComércio varejista de roupaspandemiaCustos assimétricosTrabalho de Conclusão de CursoCiências Contábeis