Análise vertical da Demonstração do Valor Adicionado (DVA) : uma comparação da geração e distribuição de riquezas nas empresas C&A, Renner e Marisa, antes e após a pandemia de COVID-19 (2017-2022)

Abstract

The objective of the research is to use the Vertical Analysis technique to demonstrate the Added Value of Open Capital Companies: C&A, Renner and Marisa, to compare the generation and distribution of wealth in the periods from 2017 to 2022. The methodology is classified as exploratory and descriptive, with bibliographic, documentary and case study sources, using Vertical Analysis in quantitative treatment, with an emphasis on the comparative method. The results point to a significant difference in the value of revenue over throughout the time frame; increase in the percentage of Renner's costs and reduction in C&A, as opposed to the costs Marisa's elevations; differences in wealth distribution between companies, where Marisa's percentages demonstrate a greater reduction in values; exorbitant fluctuations in the percentages of ‘Personnel and Charges’, ‘Tax, Fees and Contributions’ and ‘Third Party Capital Remuneration’ for the company Marisa. In the group of ‘Remuneration on Equity’ the years were almost all negative for Marisa, and the only company that distributed dividends was Renner in the pre-pandemic years. In the group ‘Retained Profit or Loss for the Period’ the heterogeneity of distribution throughout the time frame is noted. However, Marisa presents a loss scenario over the six years. It is concluded that in view of the analyzes carried out, discrepancies between the percentages earned by companies in the pre-pandemic and post-pandemic years,and even with the impacts of the financial crisis caused by Covid-19, it is clear that Renner managed to get through this period with best percentages, following C&A's results, and Marisa presenting values well below the too many, including going through a severe financial crisis since the first year investigated in the study.