Endividamento e capital de giro

Abstract

The purpose of this integrated project is to examine the individual financial statements of Positivo Tecnologia SA (“Company”), identified as the parent, respectively, which comprise the balance sheet as of December 31, 2018 and the related statements of income, comprehensive income, changes in shareholders' equity and cash flows for the year ended. We will find that working capital in an enterprise is based on the current assets and liabilities accounts that manage its operating activities while maintaining stable cash flow, which occurs when there is proper management of the acquired capital.