Análise do capital de giro das empresas da construção civil listadas na B3 frente à pandemia da covid-19

Abstract

The objective of this work is to analyze the working capital of civil construction companies, of cyclical consumption, in the face of the crisis caused by the COVID-19 pandemic. To develop it, it was necessary to use the dynamic model variables (WCN, TB and WC), as well as them weighted by Total Assets, and compare them in the pre-pandemic period and during the pandemic. The data were extracted from the B3 website, this sector had 28 companies in the research period, the chosen period was 2018 - 2021, however, 8 companies did not have enough data to carry out the research, thus the sample consisted of 20 companies. Data collection was performed using Microsoft Excel 2010. Data were organized into 2 subgroups, namely 2018 and 2019 (pre-pandemic period) and 2020 and 2021 (period during the pandemic). With the subgroups defined, a normality test (Shapiro-Wilk) was performed, since the data did not meet the parameters of a normal sample, so the Wilcoxon test was used, since the samples were paired. The result obtained was that, in general, there was no significant difference between pre-pandemic data and data during the pandemic.