COVID-19 PANDEMIC REFLECTIONS’ IN THE ECONOMICFINANCIAL INDICATORS COMPANIES’ IN THE HYGIENE AND CLEANING PRODUCTS SECTORS LISTED ON B3

Abstract

At the beginning of 2020 there was an outbreak of the covid-19 pandemic, which is a highly contagious
respiratory infection, thus recommending social distancing and constant hygiene to repress the spread of the virus that causes the illness. In view of this, the objective of this research is to analyze the pandemic impacts’ on the economic financial indicators’ hygiene and cleaning products sector companies listed in B3, considering they manufacture essential products to contain the illness through personal and object hygiene. The study has a qualitative-quantitative approach, descriptive and documental procedures. Through the liquidities’ analysis, capital structure and profitability indicators’ Bombril SA and Natura Cosméticos S.A., between the periods of the first quarter of 2019 to the third period of 2020, it was found that the pandemic reflected positively in the financial reports of both companies, with a noticeable increase in net sales revenue with the maximization of production and sales of essential items at this time, such as alcohol gel, soaps and sanitizers. In addition, companies indicate their ability to meet their commitments, but have used outsiders’ capital to maximize liquidity. The companies also demonstrate concerns and steps to pandemic’s impacts do not directly affect their financial and operational performance.