Companhia Brasileira De Distribuição Essay

896 words - 4 pages

Análise Financeira

Este relatório de análise financeira refere-se a empresa COMPANHIA BRASILEIRA DE DISTRIBUIÇÃO, com base dos períodos de 2012 aa 2013.
1.Análise do Balanço: Pelos números divulgados no balanço podemos observar algumas principais variações do período de 2012 à 2013. Houve um aumento de 18,4% no caixa da empresa e uma diminuição nos valores a receber, isso mostra que a empresa conseguiu, durante o ano de 2012, vender mais à vista e receber mais de seus clientes. Ainda analisando o Ativo da empresa, percebemos que a empresa aumentou a proporção do Ativo Não Circulante, ou seja, a empresa imobilizou parte dos seus ativos ao longo do ...view middle of the document...

Ao final do DRE, a empresa conseguiu negociar o pagamento dos impostos, o que causou uma queda de 31%, impulsionando o Lucro Líquido para um aumento de 20% em relação ao período anterior. Esse grande aumento do Lucro Líquido também mostra que a empresa conseguiu otimizar os processos, apesar do aumento nas despesas e no custo da mercadoria vendida.

3. Índices Financeiros: Iniciando aparte final da análise, todos os índices de Liquidez da empresa sofreram queda. O principal motivo da queda foi o aumento da conta de Fornecedores, cujo prazo maior para pagamento aumentou a conta, e os empréstimos, que tiveram movimentação para o curto prazo. Em comparação com os índices do mercado, a empresa em 2012 esteve acima da média em Liquidez corrente e Seca, e abaixo em Liquidez Geral. Já em 2013 a empresa esteve abaixo do mercado em todos os índices, porém não o suficiente para preocupação, apesar do aumento das contas de Passivo Circulante.
Partindo para os índices de atividade, em 2012 a empresa esteve com os todos os índices abaixo da média e possuía um ciclo de geração de caixa de 12 dias, ou seja, a empresa teria que financiar seus produtos com capital próprio ou por empréstimos. Já em 2013 a empresa conseguiu negociar o prazo de pagamentos com seus fornecedores, aumentando de 61 dias para 72 dias. Com esse aumento a empresa conseguiu reduzir o ciclo de geração de caixa para -6 dias, assim podendo financiar suas compras com o capital dos clientes.
Analisando os índices de endividamento, em 2012 a empresa esteve em patamares bons e abaixo do mercado, principalmente para o grau de endividamento global. Para 2013 a empresa aumentou seu passivo circulante com...

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