ANALYSIS OF THE EVOLUTION OF THE LIQUIDITY, CAPITAL STRUCTURE AND PROFITABILITY RATIOS OF NATURA COSMÉTICOS S.A. BETWEEN 2022 AND 2024

• DOI: https://doi.org/10.22533/at.ed.216592530077

• Palavras-chave: Liquidity, Working capital, Financial structure, Solvency.

• Keywords: Liquidity, Working capital, Financial structure, Solvency.

• Abstract:

  Accounting records events that affect a company's assets and produces reports that guide decisions. Analysis using economic and financial indicators makes it possible to assess performance and organizational structure. The indices help diagnose liquidity, profitability and solvency. Proper interpretation of this data contributes to financial management and planning. The aim of this study was to analyze the evolution of the liquidity, capital structure and profitability ratios of Natura Cosméticos S.A. from 2022 to 2024, in order to assess its short-term solvency capacity over the financial years considered. The methodology was based on documentary and quantitative analysis, using data extracted from the financial statements published by the company during the period studied. The current and dry liquidity ratios showed growth, indicating greater capacity to pay short-term obligations. The capital structure fluctuated, with a reduction in debt in 2023 and an increase in 2024. In terms of profitability, EBIT and the EBITDA Margin improved in 2024, while ROE improved in 2023 and fell sharply again in the following period, and the Net Margin remained negative, indicating challenges in generating net profit. The results show advances in liquidity and signs of operational recovery, but oscillations in the capital structure and fragility in profitability persist, requiring strategies aimed at financial balance and cost control.