Estudo do desempenho econômico segundo o retorno sobre o capital próprio – uma análise da situação da empresa Magazine Luiza S.A..

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.