Financial Analysis in Micro and Small Businesses: Business features and their influence on financial ratios

For the financial analysis used in Micro and Small Enterprises (MIPE), the variables Net Profit, Return on Assets, Return on Shareholders' Equity and Net Margin were identified as representative indicators of the profitability of the business. The general objective of this research is to identify the influence of factors or characteristics of companies on the results of financial ratios, and to serve for comparison between businesses in a consistent and relevant manner. The research is applied, exploratory in depth, quantitative, with a non-experimental and transversal design. The methodology used is based on the selection of study subjects, obtaining financial indicators, analysis using X-R control charts, discussion and conclusions, in which it is determined that the Net Margin is the one that receives the least influence from the characteristics of the business.