Goldman Sachs has upgraded Ultrapar Participações S.A. (UGPA3) from hold to buy, despite lowering its target price from R$25.10 to R$19.70. Goldman Sachs believes Ultrapar is well-positioned for mergers and acquisitions (M&A) in the current macroeconomic environment. Historically, economic downturns have led to corporate consolidations, and Ultrapar’s lower debt levels…
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