SANTOS, R. D. S; SANTOS, Raiane da Silva.
Resumo:
Used in the study of corporate solvency, financial analysis assumes the use of methods and
techniques to assist measurementof capacity to pay of companies. Under the traditional aegis,
from the bankruptcy perspective, the traditional liquidity analysis usually does not consider
the inventoryimplicit and inherit profitability on the of the company's ability to pay its short-
term debt obligations.In this sense, it is intended to evaluate the following question: what is
the impact of interference in the gross profitthe inventoryimpliciton company's ability to pay
its short-term debt obligations? Therefore, the objective of this work is to propose an analysis
the interference ofthe inventory implicit and inherit profitability on the of the non-financial
company's ability to pay its short-term debt obligations, listed on the New Market of the Stock
Exchange of São Paulo (BOVESPA).The research methodology can be classified as
exploratoryaccording to the purposes, and bibliographic according to the means, with
approach quantitative. The results obtained show that the gross profitthe
inventoryimplicitimplied a positive influence on the company's ability to pay its short-term
debt obligations. Thus, has been expected favorable interference for the future, sustained at
high levels of probability.Finally, according to a dynamic approach, the model treated by
liquidity analysisandadjusted on the inventory profitability presents a great utility to financial
managers of companies with operations in the management of working capital.