Desempenho econômico-financeiro do setor de tecnologia da informação: um estudo nas empresas listadas na B3 – período 2019-2021

Abstract

The pandemic of the new coronavirus has impacted the entire world and created consequences in several areas of human interaction. As the virus spread on a large scale, national governments have taken restrictive measures to prevent its advance. Restrictive measures such as social isolation and closure of commercial establishments were imposed, thus generating another problem: the economic one. Faced with this, companies needed to change paradigms related to the work environment, using home-office as a way to continue their operations. Therefore, it is essential to have a technological apparatus that provides the necessary support for business performance. That said, the analysis of the companies that provide this technical support and its performance during the current period of the pandemic becomes relevant. For this reason, the general objective of this study is to carry out an analysis of the economic-financial performance of companies in the Information Technology sector, listed on B3, from 2019 to 2021. To comply with this study, quarterly data were used starting from the first quarter of 2019 to the third quarter of 2021, where economic and financial indicators of profitability, liquidity, and capital structure were calculated and interpreted. As an aid to the analysis, the Wilcoxon non-parametric statistical test was implemented to check for statistically significant differences between the periods 2019 to 2020 and 2020 to 2021. The results obtained highlight that the profitability of companies was affected by the crisis, except for EBITDA, and the first period of the Net Margin, which performed statistically significantly and positively. Moreover, liquidity and capital structuring did not have major changes but remained at similar levels.