Resumo

ALVES E SOUZA, Júlia; JOSE MENDONCA, Douglas; CARMO DA SILVA, Beatriz  e  CARVALHO DE BENEDICTO, Gideon. Financial Performance of the Biggest Educational Company in the World: A Study on Kroton Educacional Based on its Operative Segments. Cuad. Contab. [online]. 2017, vol.18, n.46, pp.83-103. ISSN 0123-1472.  https://doi.org/10.11144/javeriana.cc18-46.deme.

Kroton Educacional is a Brazilian company that stands out as a worldwide leader in the educational service market. This study aims to conduct an analysis to Kroton Educacional’s financial performance during the term 2011-2016. The study draws on the company information reported per each operative segment. The data collection was carried out based on the financial statements of the company. In addition, the information was identified per segment, as disclosed following the Statement CPC 22: Informações por Segmento [Information per Segment]. The calculation of profitability indicators shows that the Distance Higher Education (DHE) was the one providing the highest profit margin to the company. Even though the In-Person Higher Education segment accounted for most of the income, the profit margin or profitability in this segment were not notable. Likewise, it was observed that the Basic Education was the most profitable segment for the company. In the same vein, the company has made some investments in expansion and diversification strategies, which has enhance the company profitability. Consequently, the analysis carried out is supported by a detail understanding of the company’s financial performance. This way, the contribution by this article is significant as it proposes financial analyses of the company based on the indicators per operative segment.

Palavras-chave : financial performance; operative segments; educational services; Kroton Educational.

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