Análise comparativa de indicadores financeiros na avaliação de empresas do setor de mineração e siderurgia, listadas na bolsa de valores brasileira

Abstract

The Brazilian capital market has been increasingly attracting new investors, driven by technological advancements and the widespread availability of information in the financial sector. This study aims to identify and compare financial indicators through fundamental analysis, using the accounting results from the third quarter of 2023. Companies in the mining and steel sectors, namely Vale, Usiminas, Gerdau, and CSN Mineração, linked to the iron ore commodity, were selected for this research. Data was collected from the Fundamentus website and Income Statements. A comparative analysis was conducted among the indicators and the four companies. The results highlight Vale as presenting more attractive financial and fundamental indicators. Additionally, it was observed that companies in the mining sector outperformed those in the steel sector.