Análise da Petrobrás através de índices de liquidez e rentabilidade: estudo de caso de uma sociedade de economia mista

Abstract

The importance of the economic and financial analysis of a company is notorious, being in turn essential for making decisions related to future investments and a better understanding of the financial situation of the mixed economy society, and, Real results of the company, as well as identify possible failures and, consequently, allow the search of new ways that allow an improvement in the performance of the same before the global market. In this context, the main objective of this research is to clarify the financial situation of Petrobras by analyzing its financial and economic ratios, based on the Balance Sheet and Income Statement for the period 2014 to the 3rd quarter of 2016. As Specific objective was to quantify the liquidity and profitability indices of the company in the fiscal year of the abovementioned period. Regarding methodological procedures, the present study will have a qualitative and descriptive approach regarding its objectives. In this, the analysis of the Petrobrás Case Study was carried out during 2014,2015 and 2016 (except for the 4th quarter). In view of the analysis of the financial statements, the following results were obtained: in terms of liquidity indicators, these showed that the company was able to remedy all its financial obligations in the short and long term during the years mentioned. Regarding the profitability indexes, these show that there was no profitability in some periods, justifying the loss in its operational activity in the years reported.