ABSTRACT
This study aimed to analyze the economic and financial performance of the four largest companies in the Meat Agribusiness Sector listed on B3 S.A., before and after the onset of the Coronavirus Pandemic (period from 2018 to 2020). The analysis was carried out by means of financial indicators of capital structure and profitability, focusing in particular on the DuPont Identity, calculated based on values of accounting accounts in the companies' financial statements. The collection was performed through the structured financial statements presented on the B3 S.A. website and with the use of the Economatica database. The research is characterized as descriptive, documentary, and quantitative. Comparing the percentages corresponding to the indicators for each year and the economic scenario of the period, the research used Pearson's Correlation to analyze the relationship between the variations of the indicators with respect to the variation of the Gross Domestic Product (GDP) of the Livestock Branch, in the period studied. Among the main findings, a significant improvement of the Return on Assets and Return on Equity, in medium and strong positive correlations with the sector's GDP growth, is evident. Furthermore, an extremely strong positive correlation was found between the companies' Revenue from Goods and Services and the Livestock Industry GDP. It is concluded that, overall, in addition to the sector's GDP growth, despite the economic crisis resulting from the pandemic, companies raised their revenues and improved profitability and profitability.