Demonstrações Financeiras Embraco

Embraco, a global provider of refrigeration solutions, produces financial statements to provide transparency and accountability to its stakeholders. These statements offer a snapshot of the company’s financial health, performance, and cash flows over a specific period.

Key Financial Statements

The core financial statements prepared by Embraco include:

• Balance Sheet: Also known as the Statement of Financial Position, this statement presents a company’s assets, liabilities, and equity at a specific point in time. For Embraco, the balance sheet would show its investments in property, plant, and equipment (PP&E) related to manufacturing refrigeration compressors, as well as its current assets like cash, accounts receivable, and inventory. Liabilities would include accounts payable, debt, and other obligations. The equity section represents the owners’ stake in the company.
• Income Statement: This statement, also known as the Profit and Loss (P&L) statement, reports a company’s financial performance over a period of time, typically a quarter or a year. It details Embraco’s revenues, cost of goods sold (COGS), operating expenses, and ultimately, its net income or loss. Analysing the income statement reveals Embraco’s profitability and operational efficiency. It allows stakeholders to see how well the company is managing its costs and generating revenue from its core business activities.
• Statement of Cash Flows: This statement tracks the movement of cash both into and out of a company during a specific period. It categorizes cash flows into three main activities: operating activities (from the normal day-to-day business), investing activities (related to the purchase and sale of long-term assets), and financing activities (related to debt, equity, and dividends). The statement of cash flow indicates Embraco’s liquidity and its ability to meet short-term obligations. It demonstrates how Embraco generates and uses cash to fund its operations, investments, and financing activities.
• Statement of Changes in Equity: This statement summarizes the changes in the components of equity, such as retained earnings, contributed capital, and other equity reserves, over a period. It connects the beginning and ending equity balances, detailing items that increased or decreased the equity. It highlights shareholder value creation.

Importance and Usage

These financial statements are essential for various stakeholders:

• Investors: To assess Embraco’s investment potential and make informed decisions about buying or selling shares.
• Creditors: To evaluate Embraco’s creditworthiness and ability to repay loans.
• Management: To monitor the company’s performance, identify areas for improvement, and make strategic decisions.
• Employees: To understand the company’s financial stability and prospects.
• Customers and Suppliers: To gauge the company’s long-term viability and its ability to fulfill contracts.

Financial statements are prepared in accordance with Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS), depending on the company’s location and reporting requirements. These standards ensure consistency and comparability across different companies and periods. Footnotes accompanying the statements provide additional details and explanations to help users understand the information presented.

Analysis and Interpretation

Analyzing Embraco’s financial statements involves calculating various financial ratios and metrics to assess the company’s profitability, liquidity, solvency, and efficiency. These ratios can then be compared to industry averages or competitor data to benchmark Embraco’s performance. Furthermore, trend analysis, which involves examining changes in financial statement items over time, can reveal important insights into Embraco’s growth and stability.