ECONOMIC PERFORMANCE DURING THE PANDEMIC
This study evaluated the economic performance of a retail company during the Covid-19 pandemic and compared it with the overall performance of the sector. For this purpose, the Economic Value Added (EVA) was calculated for the years 2019 to 2022. Before the Covid-19 pandemic, the company already had negative operating profit, indicating operational challenges. In 2020, it achieved positive EVA, but in other years it experienced economic value loss. The retail sector had accounting profit in all the analyzed years, but the EVA indicator revealed negative performance in all the years of the study.
Authors
- Jailson dos Santos Silva (ORCID: https://orcid.org/0000-0002-2083-2934)
- Francisco Uelson Menezes da Silva (ORCID: https://orcid.org/0009-0002-7642-1840)
Institutions
- Universidade de São Paulo (BR)
- Universidade Federal de Santa Catarina (BR)
Publication Details
- Journal
- Razão Contábil e Finanças
- Published
- 2024-09-30
- DOI
- https://doi.org/10.71136/rrcef.v15i2.672
- Primary Topic
- COVID-19 Pandemic Impacts
- Type
- article
- Field-Weighted Citation Impact
- 0.00