Panorama e análise das demonstrações contábeis da companhia da Zona de Processamento de Exportação do Ceará

Export Processing Zones (EPZs) are free trade zones for import and export. Given this context, this research aims to study the legal prospect of the EPZs and to explain relevant information based on the analysis of the financial statements of the Companhia Administradora da ZPE Ceara. The research is characterized as qualitative in kind aiming to understand the events related to Ceara EPZ, and quantitative for measuring the economic and financial indexes based on the company's published statements. The research identified that of the SPAs authorized by the legislation to operate, only one is in operation, while one is only bonded, nineteen are being implemented and five voluntarily abdicated the implementation process. The results of the liquidity indexes, equity structure and profitability indicated that the Company has broad continuity conditions, due to its low and long term low impact debt, low third party capital and positive return on invested capital. The Company reported featured results in 2015, with 5.64 for current, dry and general liquidity indexes and 0.24 for indexes of indebtedness and participation of third party capital in 2018, and reduction of profitability of assets and return on equity, with results of 0.17 and 0.27, respectively.