This study seeks to analyze the short-term financial management of companies in the hotel and restaurant sector listed on B3 through the dynamic model, or Fleuriet model, and their solvency capacity to analyze the possibility of insolvency of the entities Thus, it becomes relevant to analyze this subsector not only because these organizations have a considerable representation in the Brazilian economy, but also because of the possibility of observing their financial situation through the application of the Fleuriet model during the pandemic moment. The Hospitality and Restaurants and Similar segments were chosen, where we sought to assess the impact of the pandemic on companies between 1st Quarter 2018 and 1st Quarter 2021, by applying the variables of dynamic working capital analysis and analysis of insolvency forecasting behavior. The results show that through Fleuriet's dynamic model, all companies, in divergent quarters, presented an undesirable financial situation in the year 2020, ratifying the impact of Covid-19 on their operations. Therefore, this research seeks to add to the theoretical field by disseminating new relevant information about this subsector, since it is a sector that has been little covered in the scientific field, especially when it comes to the impact of Covid-19. Furthermore, the importance of society knowing the impact that these segments had in the pandemic moment is highlighted, because this information is very relevant for users outside the organizations, strengthening their decision-making power.
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