ANALYSIS OF THE FINANCIAL STATEMENTS OF: ITÃO HYPERMARKETS

Abstract

The analysis of financial statements is an essential tool for assessing a company’s economic and financial condition, allowing the identification of trends, weaknesses, and opportunities for improvement. In the supermarket retail sector, understanding accounting performance and capital structure is crucial for supporting strategic decision-making.This study aims to evaluate the financial performance of Itão Hipermercados, a leading company in southern Bahia, by identifying its strengths and weaknesses through the assessment of liquidity, profitability, and indebtedness indicators. The research is descriptive in nature, with a quantitative approach, and is based on audited financial statements provided by the company. Vertical and horizontal analyses were applied, along with the calculation of financial indicators, supported by well-established managerial accounting literature.The results indicate that Itão Hipermercados demonstrates long-term stability but faces short-term challenges, particularly related to immediate liquidity and its high dependence on third-party capital. The findings highlight the importance of maintaining a balanced capital structure to ensure financial sustainability. In conclusion, the analysis of financial statements proves to be a strategic tool for monitoring and improving financial management. The study reinforces the practical relevance of accounting indicators in evaluating the economic health of companies in the retail sector.