Os reflexos da pandemia de COVID-19 na lucratividade das instituições financeiras bancárias : um estudo de caso no Banco do Brasil, Bradesco, Itáu e Santander (2017-2022)

Abstract

The general objective of the research is to analyze the Net Profitability Margin of the four largest Societies Publicly traded Brazilian companies (S.A.) listed on B3 in the banking financial institutions segment: Bank do Brasil, Bradesco, Itaú and Santander, in the pre-pandemic periods from 2017 to 2019, compared to the results after the Covid-19 pandemic from 2020 to 2022. The methodology is classified as applied, descriptive and exploratory, with bibliographic, documentary, ex-post-fact and case study sources, using as a collection instrument the Income Statement for the Year (DRE), and quantitative and comparative analysis approach. The results point out that there was an increase in the average annual revenue for all banks, and in the percentage indices it is noticeable the improvement in results, since the positive values are mostly concentrated after the pandemic. The average of the annual Net Profit shows an increase in the profitability of Banco do Brasil, Bradesco and Santander in the years after Covid-19, with a reduction only for Itaú. Regarding Net Margin, Banco do Brasil was the only one that saw an increase in percentage, signaling a reduction in profit for the others after the pandemic, and all banks showed a reduction in percentage in 2020 and 2022, compared to the previous year. It is concluded that, in a general overview, financial institutions were not negatively affected and in a significant impact due to the pandemic, and even in the face of a slight reduction in Net Margin averages, all institutions are still massively profitable, earning billion-dollar net profits in every year of the year study.