BARBOSA, J. P. S.; BARBOSA, Jéssica Patrícia Silva.
Abstract:
The analysis of financial statements with an emphasis on profitability has become a very
important subject for undergraduate and graduate students, as well as for managers,
shareholders and creditors of a company, providing assistance for the most diverse
studies. Over the years the number of companies listed on the São Paulo Stock Exchange
has been increasing. Magazine Luiza SA is one of the largest retailers in Brazil, founded
in 1957 in São Paulo and opened its capital in 2011. Within this context, the objective of
this study was to carry out a study that aims to analyze the company Magazine Luíza S.A.,
in the period from 06/30/2011 to 06/30/2017, using as its point of view the return on
equity. The study is characterized as a descriptive research. Data collection techniques
were used: documentary and bibliographic research. The data analysis was based on the
basic application of the descriptive statistical theory and the paired Wilcoxon test
(applied with a Microsoft Excel supplement, the Action Stat). The results show that over
time the company Magazine Luiza S.A. and the Commerce sector maintained their
performances with a strong exposure to risk. While it was expected that the performance
of Magazine Luiza S.A was greater than that of the sector. It can be concluded that the
performances were similar.
