Cálculo e interpretação de indicadores de liquidez de uma empresa do setor de consumo cíclico: o caso da Restoque S.A. no período de 2007 a 2014.

Abstract

Among the practices of management used by the organizations who know the importance of planning it can be mentioned the liquidity, debt and profitability financial indicators monitoring, which operate as the basis for the decision-making process ensuring the sustainability and the company growth, as well as support the potential investors in apply resources in the organization in order to earn profits in the future. It is in this context that this article has as objective realize a financial analysis of a company which operates in the consumer staples sector, the Restoque S.A., from the liquidity indicators calculation and interpretation. With the financial reports datas available by the company It is possible to calculate and interpret his: Dry Liquidity Ratio, Quick Ratio, Current Ratio and General Liquidity Ratio from 2007 to 2014. Based on them it can be seen a decline tendency of all the liquidity indicators discussed.