AN ANALYSIS OF FINANCIAL INDICATORS: A COMPARISON BETWEEN DIGITAL BANK AND CONSOLIDATED BANKS

Currently there is a possible fourth industrial revolution, with artificial intelligence, industry 4.0 and it could not happen differently in the financial market. Fintechs or new startups work to innovate and optimize financial market services, promising to revolutionize the branch in Brazil. However, to what extent can it be trusted that their models have profitability and efficiency as consolidated institutions? From this, this work aims to analyze, through financial indicators, balance sheets and income statements of two major banks operating in Brazil, Itaú and Bradesco, and compare them with Inter, the only fintech listed on the São Paulo stock exchange. Thus, this work has as main objective to verify whether there is a discrepancy between the economic and financial indicators of these institutions. The results showed that the biggest differences are in the leverage indices, with Inter averaging 9.10 and Itaú and Bradesco, respectively, 10.08 and 10.85; fixed capital, with Inter Bank having an average percentage equivalent to 1.45% and the remaining 7.56% and 5.58%; in addition to the return on equity, in this indicator Inter Bank has a statistically average percentage of 9.76% and Itaú 16.36% and Bradesco 15.88%, this can be justified by the structural differences of financial institutions in relation to the recognition and measurement of leasing operations, revenue related to credit operations, and other variables that may contribute to the increase or decrease in indicators. In the other indicators used, different statistical results were found, but not statistically relevant.