ANLISE DE BALANOS

Anos

2013

2012

2011

2010

2009

2008

2007

ATIVO TOTAL
ATIVO CIRCULANTE
ESTOQUES
ATIVO REALIZVEL A L.P.
ATIVO PERMANENTE

R$

13,385,905.07

R$

11,752,854.60 R$

10,868,249.47 R$

10,259,029.22 R$

8,198,134.06 R$

7,557,228.25 R$

6,060,648.98

R$

11,109,791.00 R$

9,512,165.70 R$

8,654,363.57 R$

8,082,140.29 R$

6,012,141.36 R$

5,308,772.16 R$

3,765,359.45

R$

6,894,240.03 R$

5,984,046.32 R$

5,459,728.10 R$

4,006,333.65 R$

3,408,168.54 R$

3,532,482.62 R$

2,180,757.64

### R$

- R$

- R$

- R$

- R$

2,229,382.15 R$

2,201,014.59 R$

2,173,888.93 R$

2,182,992.70 R$

2,233,056.09 R$

2,279,889.53

PASSIVO TOTAL
PASSIVO CIRCULANTE
PASSIVO EXIGVEL A L.P.
PATRIMNIO LQUIDO

R$

VENDAS
LUCRO LQUIDO

R$
R$

2,262,727.26 R$
R$

11,752,854.60 R$

10,868,249.47 R$

10,259,029.22 R$

8,198,134.06 R$

7,557,228.25 R$

6,060,648.98

R$

13,385,905.07

1,824,502.06 R$

1,412,539.45 R$

1,536,138.02 R$

1,207,685.44 R$

924,855.70 R$

838,759.12 R$

627,688.54

R$

30,655.51 R$

- R$

150,000.00 R$

150,000.00 R$

150,000.00 R$

100,000.00 R$

6,754.53

R$

11,517,360.69 R$

10,329,008.40 R$

9,169,240.14 R$

8,898,343.78 R$

7,120,278.36 R$

R$

2,144,161.28 R$

1,693,129.28 R$

1,774,546.86 R$

1,101,905.40 R$

R$

286,498.62 R$

R$ 279,095.78 R$

201,896.09 R$

332,109.19

R$

5,381,372.11

R$

1,115,593.80 R$

879,980.24

137,413.08 R$

222,074.01 R$

140,022.78

982,266.57

6,573,635.13

EMPRESA

Para utilizao do programa basta digitar (ou importar), os dados da empresa a ser
analisada, nos campos com fundo amarelo.
Nas planilhas dois, trs, quatro e cinco sero calculados automaticamente os ndices
da empresa.
Para salvar esta anlise utilize no menu arquivo SALVAR COMO.

Preparado por Jurandir Sell Macedo Junior 12/20/2014

Pgina 1

ANLISE DE BALANOS

INDICADORES DE RENTABILIDADE
GIRO DO ATIVO
MARGEM LQUIDA
RENTABILIDADE DO ATIVO
RENTABILIDADE DO P. L.

2013
0.16
0.13
0.02
2.00

GIRO DO ATIVO
0.2 0.16 0.13 0.16 0.10 0.11 0.14 0.13
0.1
0
2013 2012 2011 2010 2009 2008 2007

2012
0.13
0.20
0.03
4.00

2011
0.16
0.16
0.02
3.00

2009
0.11
0.14
0.01
0.02

2008
0.14
0.20
0.03
0.03

RENTABILIDADE DO ATIVO
0.03
0.04 0.02 0.03 0.02
0.02
0.02 0.01
0.02
0.00
2013 2012 2011 2010 2009 2008 2007

RENTABILIDADE DO P. L.

MARGEM LQUIDA
0.40
0.20 0.16 0.18 0.14 0.20 0.16
0.13
0.20
0.00
2013 2012 2011 2010 2009 2008 2007

2010
0.10
0.18
0.02
0.02

5.00

2.00

0.00

4.00

3.00
0.02 0.02 0.03 0.02

2013 2012 2011 2010 2009 2008 2007

Preparado por Jurandir Sell Macedo Junior 12/20/2014

Pgina 2

0.20 0.16 0.18 0.14 0.20ANLISE

2.00
0.16DE BALANOS
0.13
0.20
0.02 0.02 0.03 0.02
0.00
0.00
2013 2012 2011 2010 2009 2008 2007
2013 2012 2011 2010 2009 2008 2007

Preparado por Jurandir Sell Macedo Junior 12/20/2014

Pgina 3

ANLISE DE BALANOS

2007
0.13
0.16
0.02
0.02

TIVO
0.03
0.02
1

09 2008 2007

E DO P. L.

.02 0.03 0.02

009 2008 2007

Preparado por Jurandir Sell Macedo Junior 12/20/2014

Pgina 4

ANLISE DE BALANOS

.02 0.03 0.02

009 2008 2007

Preparado por Jurandir Sell Macedo Junior 12/20/2014

Pgina 5

ANLISE DE BALANOS

ESTRUTURA DE CAPITAL

0.00

ESTRUTURA DE CAPITAL
PART. DE CAPIT. DE TERCEIROS
COMPOSIO DO ENDIVIDAMENTO
IMOBILIZAO DO P. L.
IMOB DOS RECUR NO CORRENTES

2013
2012
2011
2010
2009
2008
16%
14%
18%
15%
15%
14%
98% 100%
91%
89%
86%
89%
20%
22%
24%
24%
31%
34%
20%
22%
24%
24%
30%
33%

COMPOSIO DO ENDIVIDAMENTO

PART. DE CAPIT. DE TERCEIROS

20% 16% 14% 18% 15% 15% 14%
12%
10%
0%

2013 2012 2011 2010 2009 2008 2007

120%
99%
98% 100% 91%
89% 86% 89%
100%
80%
60%
2013 2012 2011 2010 2009 2008 2007

IMOB DOS RECUR NO CORRENTES

IMOBILIZAO DO P. L.
50%

31% 34%
20% 22% 24% 24%

42%

0%
2013 2012 2011 2010 2009 2008 2007

60%
40%
20%
0%

20%

22%

24%

24%

30%

33%

42%

2013 2012 2011 2010 2009 2008 2007

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Pgina 6

ANLISE DE BALANOS

IMOB DOS RECUR NO CORRENTES

IMOBILIZAO DO P. L.
50%

31% 34%
24%
24%
22%
20%

42%

0%
2013 2012 2011 2010 2009 2008 2007

60%
40%
20%
0%

20%

22%

24%

24%

30%

33%

42%

2013 2012 2011 2010 2009 2008 2007

Preparado por Jurandir Sell Macedo Junior 12/20/2014

Pgina 7

ANLISE DE BALANOS

2007
12%
99%
42%
42%

IDAMENTO

89%

99%

2008 2007

RENTES

33%

42%

9 2008 2007
Preparado por Jurandir Sell Macedo Junior 12/20/2014

Pgina 8

RENTES

33%

ANLISE DE BALANOS

42%

9 2008 2007

Preparado por Jurandir Sell Macedo Junior 12/20/2014

Pgina 9

ANLISE DE BALANOS

liquidez

0.00
2013
2012
2011
2010
2009
2008
5.68
7.05
6.72
5.95
5.59
5.66
5.78
7.05
7.47
6.69
6.50
6.33
1.84
2.04
1.66
3.37
2.82
2.12

LIQUIDEZ
LIQUIDEZ GERAL
LIQUIDEZ CORRENTE
LIQUIDEZ SECA

LIQUIDEZ GERAL
10.00 5.68 7.05 6.72 5.95 5.59 5.66 5.93
5.00
0.00
2013 2012 2011 2010 2009 2008 2007
10.00
5.00
0.00

LIQUIDEZ SECA
4.00
2.00

1.84 2.04 1.66

3.37 2.82

LIQUIDEZ CORRENTE

2.12 2.52

5.78

7.05

7.47

6.69

6.50

6.33

6.00

2013 2012 2011 2010 2009 2008 2007

0.00
2013 2012 2011 2010 2009 2008 2007

Preparado por Jurandir Sell Macedo Junior 12/20/2014

Pgina 10

ANLISE DE BALANOS

2007
5.93
6.00
2.52

RENTE

.50

6.33

6.00

009 2008 2007

Preparado por Jurandir Sell Macedo Junior 12/20/2014

Pgina 11

ANLISE DE BALANOS

Fator de Insolvncia de Kanitz

Fator de Insolvncia de Kanitz
Rentabilidade do PL.
Liquidez Geral
Liquidez Seca
Liquidez Corrente
Endividamento
Fator de Insolvncia de Kanitz

0.00

x 0,05
x 1,16
x 3,55
x -1,06
x -0,33

2013
0.10
6.59
6.53
-6.70
-0.06
6.4533

2012
0.20
8.18
7.24
-8.18
-0.05
7.3925

2011
0.15
7.80
5.89
-8.67
-0.05
5.1202

Fator de Insolvncia de Kanitz

8
6
4
2
0

6.45

2013

7.39
5.12

2012

2011

Preparado por Jurandir Sell Macedo Junior 12/20/2014

Pgina 12

ANLISE DE BALANOS

Preparado por Jurandir Sell Macedo Junior 12/20/2014

Pgina 13