2026-02-122026-02-122026-01-21SILVA, Dayanny Fabry Santos da. Análise de solvência como ferramenta de decisão: caso de empresas estatais no setor bancário. Orientador: Eduardo Braga Costa Santos. 2026. 22 f. Trabalho de Curso (Bacharelado em Engenharia de Produção) – Faculdade de Engenharia Industrial, Campus Universitário  de Abaetetuba, Universidade Federal do Pará, Abaetetuba, 2026. Disponível em: https://bdm.ufpa.br/handle/prefix/9206. Acesso em:.https://bdm.ufpa.br/handle/prefix/9206This study analyzed the solvency of two public state-owned banking institutions over the period from 2022 to 2024, applying the Kanitz Thermometer to quarterly data adjusted for inflation. The methodology included liquidity, profitability, and leverage indicators to assess differences between a nationally operating institution and another with state-level operations. The results showed that the federal state-owned company, despite handling more significant volumes, is in Kanitz’s “grey zone” and shows a growing trend in leverage, whereas the state-level bank is in the solvency range. These findings indicate that results associated with net profit are not a guarantee of long-term organizational sustainability. Likewise, a downward trend in leverage implies the adoption of control mechanisms that enable more reasonable and secure managerial decision-making, thereby minimizing the institution’s exposure to risk.Acesso AbertoSolvênciaKanitzSetor bancárioRiscoSolvencyBanking sectorRiskCNPQ::ENGENHARIAS::ENGENHARIA DE PRODUCAO::ENGENHARIA ECONOMICATrabalho de Curso - Graduação - ArtigoAttribution-NoDerivs 3.0 Brazil