ANALYSIS OF AMBEV'S BALANCE SHEET: THE EVOLUTION OF LIQUIDITY AND INDEBTEDNESS FROM 2018 TO 2021

Abstract

Knowing that the company Companha de Bebidas das Américas (Ambev) has a great identity within the civil and financial society of the country, in addition to the large number of employees and taxes generated and its concern with sustainability, this work aims to identify how the company's liquidity and indebtedness evolved in the period from 2018 to 2021. The methodology used for the development of this study consisted of documentary research, carrying out a survey of secondary data on the B3 website (Brasil, Bolsa e Balcão), with the result of the balance sheet. Subsequently, an analysis was carried out considering the indicators and the result presented in a descriptive form using tables. The results liked that the company's availability and indebtedness had large fluctuations over the years. The pandemic period in 2020 and 2021, impacted the company's management, since almost all the analyzed indicators tested a worsening, however for the pandemic and economic moment the result is still positive, as Ambev used strategies planned to overcome this crisis.