Abstract
The economic-financial performance of organizations is widely studied in finance. However, the economic-financial performance of the Brazilian Health Plan Operators (OPS) does not have the prominence it deserves in view of its representativeness for the population. The supplementary health sector in Brazil handles about 132 billion reais and is responsible for the health coverage of 24% of the country's population. In view of this context, the present investigation had as objective the economic-financial performance of the OPS, of different institutional characteristics, based on a set of key variables. For that, we used follow-up analysis techniques: Kolmogorov-Smirnov test and Kruskal-Wallis test. Strong evidence was found for some indicators for the comparison process, mainly with a modality of the OPS analyzed. This result can be a valuable contribution to an economic-financial analysis of OPS, since they can be evaluated / compared together, without separation by modality.