Queiroz, Luziana Maria Nunes deBezerra, Fernando de Medeiros2016-03-292022-06-152016-03-292022-06-152015-12-04https://repositorio.ufrn.br/handle/123456789/48122The financial analysis of the financial statements of a company is of great importance in order to obtain an in-depth study of how is your finance and how is your external and internal ratio according to your drives. To do so, does not make a financial-asset analysis is not to use their analytical techniques applied - within the statements. It is through these techniques we use aggregate insides formulas that show the percentages as indicators of a real view of the financial and patrimonial situation of the company under review. This study aims to analyze the financial and patrimonial situation, based on the analysis of the financial statements of the last three years (2012, 2013 and 2014) the company Manoel Minervino Neto ME, with the intention of identifying the financial and patrimonial performance of the company. It will be a qualitative and quantitative research, as well as literature and documents and carrying case study, using the financial statements the following rates will apply: vertical and horizontal analysis, liquidity ratios, debt ratios, profitability ratios, leverage ratios , activity rates, breakeven point, insolvency factor, dynamic analysis of working capital relating to the final development of the evolution of accounts analyzed to see if during those three years the company has been taking that balance financial growth.openAccessDemonstrações ContábeisFinanceiro-patrimonialÍndices FinanceirosbachelorThesis