Análise econômico-financeira de empresas do setor de saúde listadas na B3: impactos da pandemia de COVID-19

Abstract

In a context marked by intense economic and technological transformations, Financial Management plays a central role in promoting stability, supporting strategic decision-making, and ensuring the sustainability of organizational growth. Given this, the overall objective of this research is to analyze the impact of COVID-19 on the economic and financial performance of companies in the Medicines and Other Products segment of the healthcare sector listed on B3 from 2017 to 2024. The research is classified as qualitative, constituting a descriptive study of an applied nature. Data collection was carried out through documentary research, using official documents made available by B3, such as balance sheets, income statements, and respective explanatory notes. The data obtained were tabulated in spreadsheets to calculate economic and financial indicators. To enrich the analysis, evolutionary graphs were prepared for each indicator and company, allowing a clear visualization of trajectories over time. The results point to positive performance in the pharmaceutical sector prior to the pandemic. However, during the pandemic, the performance of organizations was impacted, especially in terms of their indebtedness and profitability. However, the companies exhibited differences in the efficiency of their financial and operational management, which caused the intensity of the impacts to vary among them. In the post-pandemic period, a gradual recovery and stabilization of the indicators were observed, highlighting the resilience of the sector and the strengthening of practices that support its long-term performance. As a contribution, this study expands the empirical understanding of the effects of COVID-19 on the financial performance of Brazilian pharmaceutical companies, providing insights for managers, investors, and policymakers in risk assessment, the improvement of financial management practices, and preparation for future crisis scenarios.