Segantini, Giovanna TonettoBrasileiro, Natasha Fernandes2021-06-152021-10-012021-06-152021-10-012021-04-28BRASILEIRO, Natasha Fernandes. O efeito do e-commerce durante a pandemia covid-19: uma análise dos indicadores econômico-financeiros das empresas B2W, Magazine Luiza e Via Varejo. 2021. 42f. Monografia (Graduação em Ciências Contábeis) - Departamento de Ciências Contábeis, Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2021.https://repositorio.ufrn.br/handle/123456789/41273Through the measures adopted to contain the COVID-19 pandemic, including social isolation and the market closing, among others. Electronic commerce (e-commerce) was the means found by people to purchase products and services. As a result of this scenario, e-commerce companies presented record sales, according to a study carried out in 2020 and released by the company Ebit / Nielsen. Among these companies are B2W Companhia Digital, Via Varejo S.A. and Magazine Luiza S.A. Given this, the general objective of the study is to evaluate the performance of B2W Companhia Digital, Via Varejo S.A. and Magazine Luiza S.A, through the COVID-19 pandemic scenario, through the survey of economic and financial indexes. The methodology adopted to achieve the research objectives was quantitative, descriptive, documentary and correlational. It was found with the survey that 94% of B2W's indexes improved compared to 2019, while Magazine Luiza presented only 17% and Via Varejo 67%. In the statistical result of variation between the indicators, it was observed that it is not possible to infer that there is a statistical difference (improvement) in the financial indicators of the companies analyzed in this research in relation to the previous period and the year with effects of the pandemic. It was found with the research that there were improvements in the economic and financial indexes of the B2W and Via Varejo and Magazine Luiza's indexes worsened compared to 2019. But we cannot say that the positive evolution of B2w's and Via retail's indexes was due to the acceleration of e-commerce, due to COVID-19 pandemic.E-commercePandemia Covid 19Índices econômico-financeirosCovid-19 pandemicEconomic and financial ratiosbachelorThesis