IMPACT OF CAPITAL INCREASE ON FINANCIAL PERFORMANCE: CASE STUDY OF MOPY SERVIÇOS IN THE PERIOD FROM 2018 TO 2023

Abstract

This article analyzes the influence of capital increase on the financial performance of the company Mopy Serviços Lda between 2018 and 2023. The research adopted a quantitative approach based on secondary data extracted from the company's financial reports. Econometric analysis was used, through linear regression and ARIMA models, to investigate the relationship between Capital Increase (AuC) and Return on Assets (ROA), including Company Size (DIM) as a control variable. Stationarity tests indicated that the variables are not stationary, even after transformations. Both models showed theoretically positive relationships between the variables. It is concluded that there is a positive trend between AuC and ROA, and there is robust empirical evidence to confirm such a relationship. This study contributes to the understanding of the capital structure in emerging economies such as Mozambique.