Análise gerencial e financeira de empresas de jogos de apostas esportivas

Abstract

Considering the significant growth in the financial market of the Sports Betting industry, where bettors make predictions about the outcomes of sports events and place monetary bets based on those predictions, this study aims to analyze, from a managerial and financial perspective, the major companies in the global sports betting market, specifically Betsson AB, Entain, and 888 Holdings. The central question addressed is: what is the financial performance of sports betting companies from 2019 to 2022? Accordingly, the study describes the financial management of these companies based on a descriptive methodology that combines quantitative and qualitative approaches, conducted through documentary analysis. The Balance Sheets (BS) and Income Statements (IS) from 2019 to 2022, available on the companies' official websites, were analyzed. The analysis involved applying Vertical and Horizontal Analysis, followed by the calculation of economic-financial indicators such as: Current Liquidity Ratio, General Liquidity Ratio, Participation of Third-Party Capital over Total Resources, Participation of Third-Party Capital over Equity, and Participation of Short-term Debt over Total Indebtedness. After analyzing the results, distinct financial profiles among the evaluated companies were identified, reflecting their respective management strategies and economic challenges. The research highlighted the importance of efficient and transparent financial management in the sports betting sector, providing valuable information for investors and regulators. Thus, the study achieved its objectives by providing a detailed analysis of the performance and financial structure of these companies, offering support for future strategic decisions and academic investigations into the global sports betting industry.