PL Negócios Diser Tabelas V1 1

TABELA 1 - INVESTIMENTO INICIAL
DESPESAS PRE-OPERACIONAIS
Reforma/Pintura
Cartes Comerciais
VALOR (R$)
8,000.00
250.00
Despesas com Registro
1,200.00
Cursos/Treinamentos
2,400.00
SUBTOTAL 1
INVESTIMENTOS FIXOS
Computador/ Roteador
Telefone/ Fax/ Impressora
Ar-condicionado
Mveis/Utenslios
Alarme
SUBTOTAL 2
CAPITAL DE GIRO INICIAL
11,850.00
VALOR (R$)
4,000.00
750.00
1,450.00
550.00
3,800.00
10,550.00
VALOR (R$)
Aluguel
680.00
Condomnio
190.00
Luz
300.00
gua
65.00
Telefone Fixo/Celular
450.00
Internet
60.00
Salrios
4,600.00
Encargos Sociais (80%)
3,680.00
Estagirio
750.00
Limpeza
240.00
Material de Escritrio
350.00
Gasolina
200.00
Consultoria Contbil
400.00
Advogado
410.00
Recurso Operacional
Reserva de Capital
250,000.00
50,000.00
SUBTOTAL 3
312,375.00
TOTAL
334,775.00
Taxa de desconto =
Ms
Valor de Face dos Ttulos de Crdito
Valor Lquido Pago ao Cliente + IOF
jan-12
fev-12
mar-12
abr-12
mai-12
jun-12
jul-12
ago-12
set-12
out-12
nov-12
dez-12
jan-13
fev-13
mar-13
abr-13
mai-13
jun-13
jul-13
ago-13
set-13
out-13
nov-13
dez-13
326,264.27
348,015.23
369,766.18
391,517.13
413,268.08
435,019.03
456,769.98
478,520.94
500,271.89
522,022.84
543,773.79
565,524.74
587,275.69
609,026.64
630,777.60
652,528.55
674,279.50
696,030.45
717,781.40
739,532.35
761,283.31
783,034.26
804,785.21
826,536.16
848,287.11
870,038.06
300,000.00
320,000.00
340,000.00
360,000.00
380,000.00
400,000.00
420,000.00
440,000.00
460,000.00
480,000.00
500,000.00
520,000.00
540,000.00
560,000.00
580,000.00
600,000.00
620,000.00
640,000.00
660,000.00
680,000.00
700,000.00
720,000.00
740,000.00
760,000.00
780,000.00
800,000.00
8.05
Tabela 3 - Previso mensal de receitas 2012 - 2013 (Cenrio 1)

Ms
Vlr Lq Pg Cliente + IOF
jan-12
fev-12
mar-12
abr-12
mai-12
jun-12
jul-12
ago-12
set-12
out-12
nov-12
dez-12
jan-13
fev-13
mar-13
abr-13
mai-13
jun-13
jul-13
ago-13
set-13
out-13
nov-13
dez-13
300,000.00
320,000.00
340,000.00
360,000.00
380,000.00
400,000.00
420,000.00
440,000.00
460,000.00
480,000.00
500,000.00
520,000.00
540,000.00
560,000.00
580,000.00
600,000.00
620,000.00
640,000.00
660,000.00
680,000.00
700,000.00
720,000.00
740,000.00
760,000.00
Retorno da Ope
Receita Ope + Serv
Inadimplncia
Rct - Inadp
312,887.44
333,746.60
354,605.76
375,464.93
396,324.09
417,183.25
438,042.41
458,901.58
479,760.74
500,619.90
521,479.06
542,338.23
563,197.39
584,056.55
604,915.72
625,774.88
646,634.04
667,493.20
688,352.37
709,211.53
730,070.69
750,929.85
771,789.02
792,648.18
26,264.27
28,015.23
29,766.18
31,517.13
33,268.08
35,019.03
36,769.98
38,520.94
40,271.89
42,022.84
43,773.79
45,524.74
47,275.69
49,026.64
50,777.60
52,528.55
54,279.50
56,030.45
57,781.40
59,532.35
61,283.31
63,034.26
64,785.21
66,536.16
13,376.84
14,268.62
15,160.41
16,052.20
16,943.99
17,835.78
18,727.57
19,619.36
20,511.15
21,402.94
22,294.73
23,186.51
24,078.30
24,970.09
25,861.88
26,753.67
27,645.46
28,537.25
29,429.04
30,320.83
31,212.62
32,104.40
32,996.19
33,887.98
12,887.44
13,746.60
14,605.76
15,464.93
16,324.09
17,183.25
18,042.41
18,901.58
19,760.74
20,619.90
21,479.06
22,338.23
23,197.39
24,056.55
24,915.72
25,774.88
26,634.04
27,493.20
28,352.37
29,211.53
30,070.69
30,929.85
31,789.02
32,648.18
834,366.50
70,038.06
35,671.56
34,366.50
800,000.00
0.04
Inadimplncia =
Taxa de desconto =
326,264.27
348,015.23
369,766.18
391,517.13
413,268.08
435,019.03
456,769.98
478,520.94
500,271.89
522,022.84
543,773.79
565,524.74
587,275.69
609,026.64
630,777.60
652,528.55
674,279.50
696,030.45
717,781.40
739,532.35
761,283.31
783,034.26
804,785.21
826,536.16
300,000.00
320,000.00
340,000.00
360,000.00
380,000.00
400,000.00
420,000.00
440,000.00
460,000.00
480,000.00
500,000.00
520,000.00
540,000.00
560,000.00
580,000.00
600,000.00
620,000.00
640,000.00
660,000.00
680,000.00
700,000.00
720,000.00
740,000.00
760,000.00
870,038.06
800,000.00
4.10
8.05
Tabela 5 e 6 - Previso mensal de receitas 2012 - 2013 (Cenrio 2)

Ms
jan-12
fev-12
mar-12
abr-12
mai-12
jun-12
jul-12
ago-12
set-12
out-12
nov-12
dez-12
jan-13
fev-13
mar-13
abr-13
mai-13
jun-13
jul-13
ago-13
set-13
out-13
nov-13
dez-13
300,000.00
320,000.00
340,000.00
360,000.00
380,000.00
400,000.00
420,000.00
440,000.00
460,000.00
480,000.00
500,000.00
520,000.00
540,000.00
560,000.00
580,000.00
600,000.00
620,000.00
640,000.00
660,000.00
680,000.00
700,000.00
720,000.00
740,000.00
760,000.00
Retorno da Ope
Receita Ope + Serv
Inadimplncia Rct - Inadplc
312,887.44
333,746.60
354,605.76
375,464.93
396,324.09
417,183.25
438,042.41
458,901.58
479,760.74
500,619.90
521,479.06
542,338.23
563,197.39
584,056.55
604,915.72
625,774.88
646,634.04
667,493.20
688,352.37
709,211.53
730,070.69
750,929.85
771,789.02
792,648.18
26,264.27
28,015.23
29,766.18
31,517.13
33,268.08
35,019.03
36,769.98
38,520.94
40,271.89
42,022.84
43,773.79
45,524.74
47,275.69
49,026.64
50,777.60
52,528.55
54,279.50
56,030.45
57,781.40
59,532.35
61,283.31
63,034.26
64,785.21
66,536.16
13,376.84
14,268.62
15,160.41
16,052.20
16,943.99
17,835.78
18,727.57
19,619.36
20,511.15
21,402.94
22,294.73
23,186.51
24,078.30
24,970.09
25,861.88
26,753.67
27,645.46
28,537.25
29,429.04
30,320.83
31,212.62
32,104.40
32,996.19
33,887.98
12,887.44
20,435.02
21,740.08
23,045.13
24,350.19
25,655.25
26,960.30
28,265.36
29,570.42
30,875.48
32,180.53
33,485.59
34,790.65
36,095.70
37,400.76
38,705.82
40,010.88
41,315.93
42,620.99
43,926.05
45,231.10
46,536.16
47,841.22
49,146.28
834,366.50
70,038.06
35,671.56
52,202.28
800,000.00
0.04
Rcbm de Inadplc
6,688.42
7,134.31
7,580.21
8,026.10
8,472.00
8,917.89
9,363.78
9,809.68
10,255.57
10,701.47
11,147.36
11,593.26
12,039.15
12,485.05
12,930.94
13,376.84
13,822.73
14,268.62
14,714.52
15,160.41
15,606.31
16,052.20
16,498.10
326,264.27
348,015.23
369,766.18
391,517.13
413,268.08
435,019.03
456,769.98
478,520.94
500,271.89
522,022.84
543,773.79
565,524.74
587,275.69
609,026.64
630,777.60
652,528.55
674,279.50
696,030.45
717,781.40
739,532.35
761,283.31
783,034.26
804,785.21
826,536.16
870,038.06
17,835.78
Inadimplncia =
Taxa de desconto =
4.10
8.05
Ad valorem = 0.83
Alquota ISS = 5.00

Ms
300,000.00
320,000.00
340,000.00
360,000.00
380,000.00
400,000.00
420,000.00
440,000.00
460,000.00
480,000.00
500,000.00
520,000.00
540,000.00
560,000.00
580,000.00
600,000.00
620,000.00
640,000.00
660,000.00
680,000.00
700,000.00
720,000.00
740,000.00
760,000.00
800,000.00
fev-12
mar-12
abr-12
mai-12
jun-12
jul-12
ago-12
set-12
out-12
nov-12
dez-12
jan-13
fev-13
mar-13
abr-13
mai-13
jun-13
jul-13
ago-13
set-13
out-13
nov-13
dez-13
Ad valorem
Base de Clculo
2,707.99
2,888.53
3,069.06
3,249.59
3,430.13
3,610.66
3,791.19
3,971.72
4,152.26
4,332.79
4,513.32
4,693.86
4,874.39
5,054.92
5,235.45
5,415.99
5,596.52
5,777.05
5,957.59
6,138.12
6,318.65
6,499.18
6,679.72
6,860.25
0.00
7,221.32
ISSQN
135.40
144.43
153.45
162.48
171.51
180.53
189.56
198.59
207.61
216.64
225.67
234.69
243.72
252.75
261.77
270.80
279.83
288.85
297.88
306.91
315.93
324.96
333.99
343.01
0.00
361.07
PIS=
COFINS=
PIS e COFINS
Base de Clculo
26,264.27
28,015.23
29,766.18
31,517.13
33,268.08
35,019.03
36,769.98
38,520.94
40,271.89
42,022.84
43,773.79
45,524.74
47,275.69
49,026.64
50,777.60
52,528.55
54,279.50
56,030.45
57,781.40
59,532.35
61,283.31
63,034.26
64,785.21
66,536.16
0.00
70,038.06
1.65
7.60
PIS a recolher
433.36
462.25
491.14
520.03
548.92
577.81
606.70
635.60
664.49
693.38
722.27
751.16
780.05
808.94
837.83
866.72
895.61
924.50
953.39
982.28
1,011.17
1,040.07
1,068.96
1,097.85
0.00
1,155.63
COFINS a recolher
1,996.08
2,129.16
2,262.23
2,395.30
2,528.37
2,661.45
2,794.52
2,927.59
3,060.66
3,193.74
3,326.81
3,459.88
3,592.95
3,726.03
3,859.10
3,992.17
4,125.24
4,258.31
4,391.39
4,524.46
4,657.53
4,790.60
4,923.68
5,056.75
0.00
5,322.89
Total Mensal
2,564.85
2,735.83
2,906.82
3,077.81
3,248.80
3,419.79
3,590.78
3,761.77
3,932.76
4,103.75
4,274.74
4,445.73
4,616.72
4,787.71
4,958.70
5,129.69
5,300.68
5,471.67
5,642.66
5,813.65
5,984.64
6,155.63
6,326.62
6,497.61
0.00
6,839.59

Ms
jan-12
fev-12
mar-12
abr-12
mai-12
jun-12
jul-12
ago-12
set-12
out-12
nov-12
dez-12
jan-13
fev-13
mar-13
abr-13
mai-13
jun-13
jul-13
ago-13
set-13
out-13
nov-13
dez-13
300,000.00
320,000.00
340,000.00
360,000.00
380,000.00
400,000.00
420,000.00
440,000.00
460,000.00
480,000.00
500,000.00
520,000.00
540,000.00
560,000.00
580,000.00
600,000.00
620,000.00
640,000.00
660,000.00
680,000.00
700,000.00
720,000.00
740,000.00
760,000.00
Retorno da Ope
Receita Ope + Serv
312,887.44
333,746.60
354,605.76
375,464.93
396,324.09
417,183.25
438,042.41
458,901.58
479,760.74
500,619.90
521,479.06
542,338.23
563,197.39
584,056.55
604,915.72
625,774.88
646,634.04
667,493.20
688,352.37
709,211.53
730,070.69
750,929.85
771,789.02
792,648.18
26,264.27
28,015.23
29,766.18
31,517.13
33,268.08
35,019.03
36,769.98
38,520.94
40,271.89
42,022.84
43,773.79
45,524.74
47,275.69
49,026.64
50,777.60
52,528.55
54,279.50
56,030.45
57,781.40
59,532.35
61,283.31
63,034.26
64,785.21
66,536.16
13,376.84
14,268.62
15,160.41
16,052.20
16,943.99
17,835.78
18,727.57
19,619.36
20,511.15
21,402.94
22,294.73
23,186.51
24,078.30
24,970.09
25,861.88
26,753.67
27,645.46
28,537.25
29,429.04
30,320.83
31,212.62
32,104.40
32,996.19
33,887.98
12,887.44
21,772.70
28,517.67
30,268.62
32,019.58
33,770.53
35,521.48
37,272.43
39,023.38
40,774.33
42,525.29
44,276.24
46,027.19
47,778.14
49,529.09
51,280.04
53,031.00
54,781.95
56,532.90
58,283.85
60,034.80
61,785.75
63,536.70
65,287.66
834,366.50
70,038.06
35,671.56
55,769.44
800,000.00
0.04
Rcbm de Inadplc
8,026.10
13,911.91
14,803.70
15,695.49
16,587.28
17,479.06
18,370.85
19,262.64
20,154.43
21,046.22
21,938.01
22,829.80
23,721.59
24,613.38
25,505.17
26,396.95
27,288.74
28,180.53
29,072.32
29,964.11
30,855.90
31,747.69
32,639.48
326,264.27
348,015.23
369,766.18
391,517.13
413,268.08
435,019.03
456,769.98
478,520.94
500,271.89
522,022.84
543,773.79
565,524.74
587,275.69
609,026.64
630,777.60
652,528.55
674,279.50
696,030.45
717,781.40
739,532.35
761,283.31
783,034.26
804,785.21
826,536.16
8,026.10
8,561.17
9,096.25
9,631.32
10,166.39
10,701.47
11,236.54
11,771.62
12,306.69
12,841.76
13,376.84
13,911.91
14,446.98
14,982.06
15,517.13
16,052.20
16,587.28
17,122.35
17,657.42
18,192.50
18,727.57
19,262.64
19,797.72
5,350.73
5,707.45
6,064.17
6,420.88
6,777.60
7,134.31
7,491.03
7,847.74
8,204.46
8,561.17
8,917.89
9,274.61
9,631.32
9,988.04
10,344.75
10,701.47
11,058.18
11,414.90
11,771.62
12,128.33
12,485.05
12,841.76
870,038.06
21,402.94
Inadimplncia =
Taxa de desconto =
300,000.00
320,000.00
340,000.00
360,000.00
380,000.00
400,000.00
420,000.00
440,000.00
460,000.00
480,000.00
500,000.00
520,000.00
540,000.00
560,000.00
580,000.00
600,000.00
620,000.00
640,000.00
660,000.00
680,000.00
700,000.00
720,000.00
740,000.00
760,000.00
800,000.00
4.10
8.05
Cenrio 4
Taxa de desconto =
Ms
jan-12
fev-12
mar-12
abr-12
mai-12
jun-12
jul-12
ago-12
set-12
out-12
nov-12
dez-12
jan-13
fev-13
mar-13
abr-13
mai-13
jun-13
jul-13
ago-13
set-13
out-13
nov-13
dez-13
320,102.43
341,442.59
362,782.76
384,122.92
405,463.08
426,803.24
448,143.41
469,483.57
490,823.73
512,163.89
533,504.05
554,844.22
576,184.38
597,524.54
618,864.70
640,204.87
661,545.03
682,885.19
704,225.35
725,565.51
746,905.68
768,245.84
789,586.00
810,926.16
832,266.33
853,606.49
300,000.00
320,000.00
340,000.00
360,000.00
380,000.00
400,000.00
420,000.00
440,000.00
460,000.00
480,000.00
500,000.00
520,000.00
540,000.00
560,000.00
580,000.00
600,000.00
620,000.00
640,000.00
660,000.00
680,000.00
700,000.00
720,000.00
740,000.00
760,000.00
780,000.00
800,000.00
6.28

Ms
jan-12
fev-12
mar-12
abr-12
mai-12
jun-12
jul-12
ago-12
set-12
out-12
nov-12
dez-12
jan-13
fev-13
mar-13
abr-13
mai-13
jun-13
jul-13
ago-13
set-13
out-13
nov-13
dez-13
300,000.00
320,000.00
340,000.00
360,000.00
380,000.00
400,000.00
420,000.00
440,000.00
460,000.00
480,000.00
500,000.00
520,000.00
540,000.00
560,000.00
580,000.00
600,000.00
620,000.00
640,000.00
660,000.00
680,000.00
700,000.00
720,000.00
740,000.00
760,000.00
Retorno da Ope
Receita Ope + Serv
313,540.33
334,443.02
355,345.71
376,248.40
397,151.09
418,053.78
438,956.47
459,859.15
480,761.84
501,664.53
522,567.22
543,469.91
564,372.60
585,275.29
606,177.98
627,080.67
647,983.35
668,886.04
689,788.73
710,691.42
731,594.11
752,496.80
773,399.49
794,302.18
20,102.43
21,442.59
22,782.76
24,122.92
25,463.08
26,803.24
28,143.41
29,483.57
30,823.73
32,163.89
33,504.05
34,844.22
36,184.38
37,524.54
38,864.70
40,204.87
41,545.03
42,885.19
44,225.35
45,565.51
46,905.68
48,245.84
49,586.00
50,926.16
6,562.10
6,999.57
7,437.05
7,874.52
8,311.99
8,749.47
9,186.94
9,624.41
10,061.89
10,499.36
10,936.83
11,374.31
11,811.78
12,249.25
12,686.73
13,124.20
13,561.67
13,999.15
14,436.62
14,874.09
15,311.57
15,749.04
16,186.51
16,623.99
13,540.33
17,724.07
18,845.50
19,966.92
21,088.35
22,209.77
23,331.20
24,452.62
25,574.05
26,695.48
27,816.90
28,938.33
30,059.75
31,181.18
32,302.60
33,424.03
34,545.45
35,666.88
36,788.31
37,909.73
39,031.16
40,152.58
41,274.01
42,395.43
836,107.55
53,606.49
17,498.93
36,107.55
800,000.00
0.04
Rcbm de Inadplc
3,281.05
3,499.79
3,718.52
3,937.26
4,156.00
4,374.73
4,593.47
4,812.21
5,030.94
5,249.68
5,468.42
5,687.15
5,905.89
6,124.63
6,343.36
6,562.10
6,780.84
6,999.57
7,218.31
7,437.05
7,655.78
7,874.52
8,093.26
320,102.43
341,442.59
362,782.76
384,122.92
405,463.08
426,803.24
448,143.41
469,483.57
490,823.73
512,163.89
533,504.05
554,844.22
576,184.38
597,524.54
618,864.70
640,204.87
661,545.03
682,885.19
704,225.35
725,565.51
746,905.68
768,245.84
789,586.00
810,926.16
853,606.49
8,749.47
Inadimplncia =
Taxa de desconto =
300,000.00
320,000.00
340,000.00
360,000.00
380,000.00
400,000.00
420,000.00
440,000.00
460,000.00
480,000.00
500,000.00
520,000.00
540,000.00
560,000.00
580,000.00
600,000.00
620,000.00
640,000.00
660,000.00
680,000.00
700,000.00
720,000.00
740,000.00
760,000.00
800,000.00
4.10
8.05
12 - Despesas gerais 2012 e 2013

DESPESAS GERAIS
2012
2013
Aluguel
680.00
700.40
Condomnio
190.00
195.70
Luz
300.00
309.00
65.00
66.95
450.00
463.50
Internet
60.00
61.80
Limpeza
240.00
247.20
Material de Escritrio
350.00
360.50
Gasolina
200.00
206.00
Advogado
410.00
422.30
2,945.00
3,033.35
gua
Telefone Fixo/Celular
Total
13 - DEPRECIAO ACUMULADA
DEPRECIAO ACUMULADA
VALOR
ANUAL
Equipamentos
6,750.00
20%
1,350.00
Mveis/Utenslios
3,800.00
10%
380.00
10,550.00
TOTAL
14 - DESPESAS COM PESSOAL
DESPESAS COM PESSOAL
2012
2013
Salrios
4,600.00
5,060.00
Encargos Sociais (80%)
3,680.00
4,048.00
600.00
660.00
8,880.00
9,768.00
Estagirio
TOTAL
1,730.00
MENSAL (R$)
112.50
31.67
144.17
15 - Estimativa inicial de custos variveis
TARIFAS
Bancrias
Cartrio
Correios
TOTAL
VALOR
780.00
230.00
350.00
1,360.00
16 - Estimativa de custos variveis mensais

Ms
Aumento em Relao
ao Ms Anterior (R$)
Jan-12
Feb-12
Mar-12
Apr-12
May-12
Jun-12
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12
Jan-13
Feb-13
Mar-13
Apr-13
May-13
Jun-13
Jul-13
Aug-13
Sep-13
Oct-13
Nov-13
Dec-13
4.08
4.09
4.10
4.12
4.13
4.14
4.15
4.17
4.18
4.19
4.20
4.22
4.23
4.24
4.25
4.27
4.28
4.29
4.31
4.32
4.33
4.34
4.36
Custos Variveis
no Ms(R$)
1,360.00
1,364.08
1,368.17
1,372.28
1,376.39
1,380.52
1,384.66
1,388.82
1,392.98
1,397.16
1,401.36
1,405.56
1,409.78
1,414.01
1,418.25
1,422.50
1,426.77
1,431.05
1,435.34
1,439.65
1,443.97
1,448.30
1,452.64
1,457.00
Inadimplncia =
0.04Taxa de desconto =
4.10
8.05
Ad valorem = 0.83
Alquota ISS = 5.00
Valor de Face dos Ttulos

Valor
deLquido
CrditoPago ao Cliente + IOF
Ms
326,264.27
348,015.23
369,766.18
391,517.13
413,268.08
435,019.03
456,769.98
478,520.94
500,271.89
522,022.84
543,773.79
565,524.74
587,275.69
609,026.64
630,777.60
652,528.55
674,279.50
696,030.45
717,781.40
739,532.35
761,283.31
783,034.26
804,785.21
826,536.16
300,000.00
320,000.00
340,000.00
360,000.00
380,000.00
400,000.00
420,000.00
440,000.00
460,000.00
480,000.00
500,000.00
520,000.00
540,000.00
560,000.00
580,000.00
600,000.00
620,000.00
640,000.00
660,000.00
680,000.00
700,000.00
720,000.00
740,000.00
760,000.00
870,038.06
800,000.00
fev-12
mar-12
abr-12
mai-12
jun-12
jul-12
ago-12
set-12
out-12
nov-12
dez-12
jan-13
fev-13
mar-13
abr-13
mai-13
jun-13
jul-13
ago-13
set-13
out-13
nov-13
dez-13
Ad valorem
Base de Clculo
2,707.99
2,888.53
3,069.06
3,249.59
3,430.13
3,610.66
3,791.19
3,971.72
4,152.26
4,332.79
4,513.32
4,693.86
4,874.39
5,054.92
5,235.45
5,415.99
5,596.52
5,777.05
5,957.59
6,138.12
6,318.65
6,499.18
6,679.72
6,860.25
0.00
7,221.32
PIS=
COFINS=
PIS e COFINS
ISSQN Base de Clculo
135.40
144.43
153.45
162.48
171.51
180.53
189.56
198.59
207.61
216.64
225.67
234.69
243.72
252.75
261.77
270.80
279.83
288.85
297.88
306.91
315.93
324.96
333.99
343.01
0.00
361.07
26,264.27
28,015.23
29,766.18
31,517.13
33,268.08
35,019.03
36,769.98
38,520.94
40,271.89
42,022.84
43,773.79
45,524.74
47,275.69
49,026.64
50,777.60
52,528.55
54,279.50
56,030.45
57,781.40
59,532.35
61,283.31
63,034.26
64,785.21
66,536.16
0.00
70,038.06
1.65
7.60
e COFINS
PIS a recolher
COFINS a recolher
Total Mensal
433.36
462.25
491.14
520.03
548.92
577.81
606.70
635.60
664.49
693.38
722.27
751.16
780.05
808.94
837.83
866.72
895.61
924.50
953.39
982.28
1,011.17
1,040.07
1,068.96
1,097.85
0.00
1,155.63
1,996.08
2,129.16
2,262.23
2,395.30
2,528.37
2,661.45
2,794.52
2,927.59
3,060.66
3,193.74
3,326.81
3,459.88
3,592.95
3,726.03
3,859.10
3,992.17
4,125.24
4,258.31
4,391.39
4,524.46
4,657.53
4,790.60
4,923.68
5,056.75
0.00
5,322.89
2,564.85
2,735.83
2,906.82
3,077.81
3,248.80
3,419.79
3,590.78
3,761.77
3,932.76
4,103.75
4,274.74
4,445.73
4,616.72
4,787.71
4,958.70
5,129.69
5,300.68
5,471.67
5,642.66
5,813.65
5,984.64
6,155.63
6,326.62
6,497.61
0.00
6,839.59
Item
1
2
3
4
4.1
4.2
4.3
5
6
6.1
6.2
6.3
7
8
9
10
Descrio
Receita Bruta Operacional
(-) Impostos
Receita Lquida Operacional
(-) Despesas Variveis
Tarifas Bancrias
Tarifas do Cartrio
Tarifas dos Correios
Margem de Contribuio
(-) Despesas Operacionais
Despesas Gerais
Despesas Administrativas
Depreciao Acumulada
Resultado Operacional
Proviso para IR
Proviso para CSLL
Lucro Lquido
Jan-12
Feb-12
Mar-12
Apr-12
May-12
Jun-12
0.00 26,264.27 28,015.23

0.00 2,564.85 2,735.83
0.00 23,699.43 25,279.39
1,360.00 1,364.08
780.00
782.34
230.00
230.69
350.00
351.05
0.00 22,339.43 23,915.31
2,945.00 11,969.17 11,969.17
2,945.00 2,945.00 2,945.00
0.00 8,880.00 8,880.00
0.00
144.17
144.17
-2,945.00 10,370.26 11,946.14
497.77
573.41
649.06
298.66
344.05
389.43
-3,741.44 9,452.80 10,907.65
29,766.18
2,906.82
26,859.35
1,368.17
784.69
231.38
352.10
25,491.18
11,969.17
2,945.00
8,880.00
144.17
13,522.01
724.70
434.82
12,362.49
31,517.13
3,077.81
28,439.31
1,372.28
787.04
232.08
353.16
27,067.04
11,969.17
2,945.00
8,880.00
144.17
15,097.87
800.34
480.20
13,817.33
33,268.08
3,248.80
30,019.28
1,376.39
789.40
232.77
354.22
28,642.88
11,969.17
2,945.00
8,880.00
144.17
16,673.71
875.98
525.59
15,272.15
10 Lucro Lquido
6.019,15 46.015,34 46.011,52 46.007,68 46.003,84 45.999,98 45.996,11 45.992,23
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12
Item
35,019.03
3,419.79
31,599.24
1,380.52
791.77
233.47
355.28
30,218.72
11,969.17
2,945.00
8,880.00
144.17
18,249.55
951.62
570.97
16,726.96
36,769.98
3,590.78
33,179.20
1,384.66
794.15
234.17
356.35
31,794.54
11,969.17
2,945.00
8,880.00
144.17
19,825.37
1,027.26
616.35
18,181.76
38,520.94
3,761.77
34,759.16
1,388.82
796.53
234.87
357.42
33,370.34
11,969.17
2,945.00
8,880.00
144.17
21,401.17
1,102.89
661.74
19,636.54
40,271.89
3,932.76
36,339.12
1,392.98
798.92
235.58
358.49
34,946.14
11,969.17
2,945.00
8,880.00
144.17
22,976.97
1,178.53
707.12
21,091.32
42,022.84
4,103.75
37,919.09
1,397.16
801.31
236.29
359.56
36,521.92
11,969.17
2,945.00
8,880.00
144.17
24,552.75
1,254.17
752.50
22,546.08
43,773.79
4,274.74
39,499.05
1,401.36
803.72
236.99
360.64
38,097.69
11,969.17
2,945.00
8,880.00
144.17
26,128.52
1,282.94
769.76
24,075.82
1
2
3
4
4.1
4.2
4.3
5
6
6.1
6.2
6.3
7
8
9
10
Descrio
(-) Impostos
Tarifas Bancrias
Tarifas do Cartrio
Despesas Gerais
Depreciao Acumulada
Proviso para IR
Proviso para CSLL
Lucro Lquido
Jan-13
45,524.74
4,445.73
41,079.01
1,405.56
806.13
237.70
361.72
39,673.45
12,945.52
3,033.35
9,768.00
144.17
26,727.93
1,358.58
815.15
24,554.21
Aug-13
Sep-13
Oct-13
47,275.69 49,026.64 50,777.60 52,528.55 54,279.50 56,030.45 57,781.40

4,616.72
4,787.71 4,958.70 5,129.69 5,300.68 5,471.67 5,642.66
42,658.97 44,238.93 45,818.90 47,398.86 48,978.82 50,558.78 52,138.74
1,409.78
1,414.01 1,418.25 1,422.50 1,426.77 1,431.05 1,435.34
808.55
810.97
813.41
815.85
818.29
820.75
823.21
238.42
239.13
239.85
240.57
241.29
242.02
242.74
362.81
363.90
364.99
366.09
367.18
368.28
369.39
41,249.20 42,824.93 44,400.65 45,976.36 47,552.05 49,127.73 50,703.40
12,945.52 12,945.52 12,945.52 12,945.52 12,945.52 12,945.52 12,945.52
3,033.35
3,033.35 3,033.35 3,033.35 3,033.35 3,033.35 3,033.35
9,768.00
9,768.00 9,768.00 9,768.00 9,768.00 9,768.00 9,768.00
144.17
144.17
144.17
144.17
144.17
144.17
144.17
28,303.68 29,879.41 31,455.13 33,030.84 34,606.53 36,182.21 37,757.88
1,434.21
1,509.85 1,585.48 1,661.11 1,736.75 1,812.38 1,888.01
860.53
905.91
951.29
996.67 1,042.05 1,087.43 1,132.81
26,008.94 27,463.66 28,918.36 30,373.05 31,827.74 33,282.41 34,737.07
59,532.35
5,813.65
53,718.71
1,439.65
825.68
243.47
370.50
52,279.06
12,945.52
3,033.35
9,768.00
144.17
39,333.54
1,963.64
1,178.18
36,191.71
61,283.31
5,984.64
55,298.67
1,443.97
828.16
244.20
371.61
53,854.70
12,945.52
3,033.35
9,768.00
144.17
40,909.18
2,039.27
1,223.56
37,646.35
Feb-13
Mar-13
Apr-13
May-13
Jun-13
Jul-13
Nov-13
Dec-13
63,034.26
6,155.63
56,878.63
1,448.30
830.64
244.93
372.72
55,430.33
12,945.52
3,033.35
9,768.00
144.17
42,484.81
2,114.90
1,268.94
39,100.97
64,785.21
6,326.62
58,458.59
1,452.64
833.13
245.67
373.84
57,005.95
12,945.52
3,033.35
9,768.00
144.17
44,060.43
2,143.64
1,286.19
40,630.60
66,536.16
6,497.61
60,038.55
1,457.00
835.63
246.40
374.96
58,581.55
13,922.32
3,033.35
10,744.80
144.17
44,659.23
0.00
0.00
44,659.23
Cenrio 1
Item
1
1.1
1.2
2
3
3.1
3.2
3.3
3.4
4
4.1
4.2
4.3
4.4
4.5
4.6
4.7
4.8
5
6
7
Descrio
Investimento Inicial
Aumento de capital mensal
VPL de 1.1 @ 1,00% am
Saldo de caixa inicial
Total de Entradas (+)
Recebimento de Ttulos de crdito
Receita de operaes de Factoring
Receita de prestao de servios
Aporte de capital mensal
Total de Sadas (-)
Desenbolso para realizar operaes
Despesas Variveis
Despesas Gerais
Impostos ISS+PIS +COFINS
Imposto IR
CSSL
Depreciao
Saldo do perodo
Depreciao (+)
Fluxo lquido do perodo
Linha auxiliar Entradas de ttulos
21 - Fluxo de Caixa 2012

Jan-12
Feb-12
Mar-12
20,000.00
20,000.00
332,887.44
300,000.00
12,780.47
106.97
20,000.00
336,690.45
320,000.00
1,360.00
2,945.00
8,880.00
2,564.85
497.77
298.66
144.17
-3,803.01
144.17
-3,658.84
353,746.60
320,000.00
13,632.50
114.10
20,000.00
356,986.55
340,000.00
1,364.08
2,945.00
8,880.00
2,735.83
573.41
344.05
144.17
-3,239.95
144.17
-3,095.78
34,775.00
424,867.75
334,775.00 300,000.00
302,945.00
300,000.00
0.00
2,945.00
0.00
0.00
0.00
0.00
0.00
300,000.00 -2,945.00
0.00
300,000.00 -2,945.00
312,887.44 333,746.60
Apr-12
May-12
Jun-12
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
374,605.76
340,000.00
14,484.54
121.23
20,000.00
377,282.66
360,000.00
1,368.17
2,945.00
8,880.00
2,906.82
649.06
389.43
144.17
-2,676.89
144.17
-2,532.72
395,464.93
360,000.00
15,336.57
128.36
20,000.00
397,578.78
380,000.00
1,372.28
2,945.00
8,880.00
3,077.81
724.70
434.82
144.17
-2,113.85
144.17
-1,969.68
416,324.09
380,000.00
16,188.60
135.49
20,000.00
417,874.91
400,000.00
1,376.39
2,945.00
8,880.00
3,248.80
800.34
480.20
144.17
-1,550.82
144.17
-1,406.65
437,183.25
400,000.00
17,040.63
142.62
20,000.00
438,171.05
420,000.00
1,380.52
2,945.00
8,880.00
3,419.79
875.98
525.59
144.17
-987.80
144.17
-843.63
458,042.41
420,000.00
17,892.66
149.75
20,000.00
458,467.21
440,000.00
1,384.66
2,945.00
8,880.00
3,590.78
951.62
570.97
144.17
-424.79
144.17
-280.62
478,901.58
440,000.00
18,744.69
156.88
20,000.00
478,763.37
460,000.00
1,388.82
2,945.00
8,880.00
3,761.77
1,027.26
616.35
144.17
138.21
144.17
282.38
499,760.74
460,000.00
19,596.73
164.01
20,000.00
499,059.55
480,000.00
1,392.98
2,945.00
8,880.00
3,932.76
1,102.89
661.74
144.17
701.19
144.17
845.36
520,619.90
480,000.00
20,448.76
171.15
20,000.00
519,355.74
500,000.00
1,397.16
2,945.00
8,880.00
4,103.75
1,178.53
707.12
144.17
1,264.16
144.17
1,408.33
396,324.09
417,183.25
354,605.76
375,464.93
438,042.41
458,901.58 479,760.74 500,619.90

Dec-12
20,000.00
541,479.06
500,000.00
21,300.79
178.28
20,000.00
539,651.94
520,000.00
1,401.36
2,945.00
8,880.00
4,274.74
1,254.17
752.50
144.17
1,827.13
144.17
1,971.30
521,479.06
Jan-13
Feb-13
20,000.00 20,000.00
562,338.23
520,000.00
22,152.82
185.41
20,000.00
560,849.52
540,000.00
1,405.56
3,033.35
9,768.00
4,445.73
1,282.94
769.76
144.17
1,488.71
144.17
1,632.88
583,197.39
540,000.00
23,004.85
192.54
20,000.00
581,145.74
560,000.00
1,409.78
3,033.35
9,768.00
4,616.72
1,358.58
815.15
144.17
2,051.65
144.17
2,195.82
Mar-13
Apr-13
20,000.00 20,000.00
604,056.55
560,000.00
23,856.88
199.67
20,000.00
601,441.97
580,000.00
1,414.01
3,033.35
9,768.00
4,787.71
1,434.21
860.53
144.17
2,614.58
144.17
2,758.75
624,915.72
580,000.00
24,708.91
206.80
20,000.00
621,738.22
600,000.00
1,418.25
3,033.35
9,768.00
4,958.70
1,509.85
905.91
144.17
3,177.49
144.17
3,321.66
Jun-13
Jul-13
Aug-13
20,000.00 20,000.00
20,000.00
20,000.00
687,493.20
640,000.00
27,265.01
228.19
20,000.00
682,627.03
660,000.00
1,431.05
3,033.35
9,768.00
5,471.67
1,736.75
1,042.05
144.17
4,866.17
144.17
5,010.34
708,352.37
660,000.00
28,117.04
235.32
20,000.00
702,923.33
680,000.00
1,435.34
3,033.35
9,768.00
5,642.66
1,812.38
1,087.43
144.17
5,429.04
144.17
5,573.21
May-13
645,774.88
600,000.00
25,560.95
213.93
20,000.00
642,034.48
620,000.00
1,422.50
3,033.35
9,768.00
5,129.69
1,585.48
951.29
144.17
3,740.40
144.17
3,884.57
666,634.04
620,000.00
26,412.98
221.06
20,000.00
662,330.75
640,000.00
1,426.77
3,033.35
9,768.00
5,300.68
1,661.11
996.67
144.17
4,303.29
144.17
4,447.46
542,338.23 563,197.39 584,056.55 604,915.72 625,774.88 646,634.04 667,493.20 688,352.37
Sep-13
Oct-13
Nov-13
Dec-13
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
729,211.53
680,000.00
28,969.07
242.46
20,000.00
723,219.63
700,000.00
1,439.65
3,033.35
9,768.00
5,813.65
1,888.01
1,132.81
144.17
5,991.89
144.17
6,136.06
750,070.69
700,000.00
29,821.10
249.59
20,000.00
743,515.95
720,000.00
1,443.97
3,033.35
9,768.00
5,984.64
1,963.64
1,178.18
144.17
6,554.74
144.17
6,698.91
770,929.85
720,000.00
30,673.14
256.72
20,000.00
763,812.28
740,000.00
1,448.30
3,033.35
9,768.00
6,155.63
2,039.27
1,223.56
144.17
7,117.57
144.17
7,261.74
791,789.02
740,000.00
31,525.17
263.85
20,000.00
784,108.62
760,000.00
1,452.64
3,033.35
9,768.00
6,326.62
2,114.90
1,268.94
144.17
7,680.39
144.17
7,824.56
812,648.18
760,000.00
32,377.20
270.98
20,000.00
805,306.76
780,000.00
1,457.00
3,033.35
10,744.80
6,497.61
2,143.64
1,286.19
144.17
7,341.42
144.17
7,485.59
Descrio Fluxo lquido do perodo

Total Capital
-724,867.75
Jan-12
-2,945.00
Feb-12
-3,658.84
Mar-12
-3,095.78
Apr-12
-2,532.72
May-12
-1,969.68
Jun-12
-1,406.65
Jul-12
-843.63
Aug-12
-280.62
Sep-12
282.38
Oct-12
845.36
Nov-12
1,408.33
Dec-12
1,971.30
Jan-13
1,632.88
Feb-13
2,195.82
Mar-13
2,758.75
Apr-13
3,321.66
May-13
3,884.57
Jun-13
4,447.46
Jul-13
5,010.34
Aug-13
5,573.21
Sep-13
6,136.06
Oct-13
6,698.91
Nov-13
7,261.74
Dec-13
7,824.56
709,211.53 730,070.69 750,929.85 771,789.02 792,648.18

VPL =
MTIR =
Payback de
-R$ 690,452.43
-10%
9 anos e 2 meses
uido do perodo
-727,812.75
-731,471.59
-734,567.37
-737,100.09
-739,069.77
-740,476.42
-741,320.05
-741,600.67
-741,318.30
-740,472.94
-739,064.60
-737,093.30
-735,460.42
-733,264.60
-730,505.85
-727,184.19
-723,299.62
-718,852.16
-713,841.82
-708,268.62
-702,132.55
-695,433.64
-688,171.90
-680,347.34
-86.95
Cenrio 2
Item
1
1.1
1.2
2
3
3.1
3.2
3.3
3.4
3.5
4
4.1
4.2
4.3
4.4
4.5
4.6
4.7
4.8
5
6
7
Descrio
VPL de 1.1 @ 1,00% am
Recebimento de inadimplentes
Total de Sadas (-)
Despesas Variveis
Despesas Gerais
Imposto IR
CSSL
Depreciao
Saldo do perodo
Depreciao (+)

Jan-12
Feb-12
Mar-12
20,000.00
20,000.00
34,775.00
424,867.75
334,775.00 300,000.00
302,945.00
300,000.00
0.00
2,945.00
0.00
0.00
0.00
0.00
0.00
300,000.00 -2,945.00
0.00
300,000.00 -2,945.00
10 Lucro Lquido
6.019,15 46.015,34 46.011,52 46.007,68 46.003,84 45.999,98 45.996,11 45.992,23
332,887.44 360,435.02
300,000.00 320,000.00
12,780.47 13,632.50
106.97
114.10
20,000.00 20,000.00
6,688.42
336,690.45 356,986.55
320,000.00 340,000.00
1,360.00
1,364.08
2,945.00
2,945.00
8,880.00
8,880.00
2,564.85
2,735.83
497.77
573.41
298.66
344.05
144.17
144.17
-3,803.01
3,448.47
144.17
144.17
-3,658.84
3,592.64
312,887.44 333,746.60
Apr-12
May-12
Jun-12
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
381,740.08
340,000.00
14,484.54
121.23
20,000.00
7,134.31
377,282.66
360,000.00
1,368.17
2,945.00
8,880.00
2,906.82
649.06
389.43
144.17
4,457.42
144.17
4,601.59
403,045.13
360,000.00
15,336.57
128.36
20,000.00
7,580.21
397,578.78
380,000.00
1,372.28
2,945.00
8,880.00
3,077.81
724.70
434.82
144.17
5,466.36
144.17
5,610.53
424,350.19
380,000.00
16,188.60
135.49
20,000.00
8,026.10
417,874.91
400,000.00
1,376.39
2,945.00
8,880.00
3,248.80
800.34
480.20
144.17
6,475.28
144.17
6,619.45
445,655.25
400,000.00
17,040.63
142.62
20,000.00
8,472.00
438,171.05
420,000.00
1,380.52
2,945.00
8,880.00
3,419.79
875.98
525.59
144.17
7,484.20
144.17
7,628.37
466,960.30
420,000.00
17,892.66
149.75
20,000.00
8,917.89
458,467.21
440,000.00
1,384.66
2,945.00
8,880.00
3,590.78
951.62
570.97
144.17
8,493.10
144.17
8,637.27
488,265.36
440,000.00
18,744.69
156.88
20,000.00
9,363.78
478,763.37
460,000.00
1,388.82
2,945.00
8,880.00
3,761.77
1,027.26
616.35
144.17
9,501.99
144.17
9,646.16
509,570.42
460,000.00
19,596.73
164.01
20,000.00
9,809.68
499,059.55
480,000.00
1,392.98
2,945.00
8,880.00
3,932.76
1,102.89
661.74
144.17
10,510.87
144.17
10,655.04
530,875.48
480,000.00
20,448.76
171.15
20,000.00
10,255.57
519,355.74
500,000.00
1,397.16
2,945.00
8,880.00
4,103.75
1,178.53
707.12
144.17
11,519.74
144.17
11,663.91
396,324.09
417,183.25
354,605.76
375,464.93
438,042.41
458,901.58 479,760.74 500,619.90

Dec-12
20,000.00
Jan-13
Feb-13
20,000.00 20,000.00
594,790.65
540,000.00
23,004.85
192.54
20,000.00
11,593.26
581,145.74
560,000.00
1,409.78
3,033.35
9,768.00
4,616.72
1,358.58
815.15
144.17
13,644.91
144.17
13,789.08
Mar-13
Apr-13
20,000.00 20,000.00
616,095.70
560,000.00
23,856.88
199.67
20,000.00
12,039.15
601,441.97
580,000.00
1,414.01
3,033.35
9,768.00
4,787.71
1,434.21
860.53
144.17
14,653.73
144.17
14,797.90
637,400.76
580,000.00
24,708.91
206.80
20,000.00
12,485.05
621,738.22
600,000.00
1,418.25
3,033.35
9,768.00
4,958.70
1,509.85
905.91
144.17
15,662.54
144.17
15,806.71
Jun-13
Jul-13
Aug-13
20,000.00 20,000.00
20,000.00
20,000.00
701,315.93
640,000.00
27,265.01
228.19
20,000.00
13,822.73
682,627.03
660,000.00
1,431.05
3,033.35
9,768.00
5,471.67
1,736.75
1,042.05
144.17
18,688.90
144.17
18,833.07
722,620.99
660,000.00
28,117.04
235.32
20,000.00
14,268.62
702,923.33
680,000.00
1,435.34
3,033.35
9,768.00
5,642.66
1,812.38
1,087.43
144.17
19,697.66
144.17
19,841.83
May-13
552,180.53
500,000.00
21,300.79
178.28
20,000.00
10,701.47
539,651.94
520,000.00
1,401.36
2,945.00
8,880.00
4,274.74
1,254.17
752.50
144.17
12,528.60
144.17
12,672.77
573,485.59
520,000.00
22,152.82
185.41
20,000.00
11,147.36
560,849.52
540,000.00
1,405.56
3,033.35
9,768.00
4,445.73
1,282.94
769.76
144.17
12,636.07
144.17
12,780.24
658,705.82
600,000.00
25,560.95
213.93
20,000.00
12,930.94
642,034.48
620,000.00
1,422.50
3,033.35
9,768.00
5,129.69
1,585.48
951.29
144.17
16,671.34
144.17
16,815.51
680,010.88
620,000.00
26,412.98
221.06
20,000.00
13,376.84
662,330.75
640,000.00
1,426.77
3,033.35
9,768.00
5,300.68
1,661.11
996.67
144.17
17,680.12
144.17
17,824.29
521,479.06
542,338.23 563,197.39 584,056.55 604,915.72 625,774.88 646,634.04 667,493.20 688,352.37
Sep-13
Oct-13
Nov-13
Dec-13
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
743,926.05
680,000.00
28,969.07
242.46
20,000.00
14,714.52
723,219.63
700,000.00
1,439.65
3,033.35
9,768.00
5,813.65
1,888.01
1,132.81
144.17
20,706.41
144.17
20,850.58
765,231.10
700,000.00
29,821.10
249.59
20,000.00
15,160.41
743,515.95
720,000.00
1,443.97
3,033.35
9,768.00
5,984.64
1,963.64
1,178.18
144.17
21,715.15
144.17
21,859.32
786,536.16
720,000.00
30,673.14
256.72
20,000.00
15,606.31
763,812.28
740,000.00
1,448.30
3,033.35
9,768.00
6,155.63
2,039.27
1,223.56
144.17
22,723.88
144.17
22,868.05
807,841.22
740,000.00
31,525.17
263.85
20,000.00
16,052.20
784,108.62
760,000.00
1,452.64
3,033.35
9,768.00
6,326.62
2,114.90
1,268.94
144.17
23,732.59
144.17
23,876.76
829,146.28
760,000.00
32,377.20
270.98
20,000.00
16,498.10
805,306.76
780,000.00
1,457.00
3,033.35
10,744.80
6,497.61
2,143.64
1,286.19
144.17
23,839.52
144.17
23,983.69
709,211.53 730,070.69 750,929.85 771,789.02 792,648.18

Total Capital
-724,867.75
Jan-12
-2,945.00
Feb-12
-3,658.84
Mar-12
3,592.64
Apr-12
4,601.59
May-12
5,610.53
Jun-12
6,619.45
Jul-12
7,628.37
Aug-12
8,637.27
Sep-12
9,646.16
Oct-12
10,655.04
Nov-12
11,663.91
Dec-12
12,672.77
Jan-13
12,780.24
Feb-13
13,789.08
Mar-13
14,797.90
Apr-13
15,806.71
May-13
16,815.51
Jun-13
17,824.29
Jul-13
18,833.07
Aug-13
19,841.83
Sep-13
20,850.58
Oct-13
21,859.32
Nov-13
22,868.05
Dec-13
23,876.76
VPL =
MTIR =
Payback de
-R$ 474,751.58
-3%
3 anos e 6 meses
-727,812.75
-731,471.59
-727,878.95
-723,277.36
-717,666.84
-711,047.38
-703,419.02
-694,781.75
-685,135.59
-674,480.55
-662,816.64
-650,143.87
-637,363.63
-623,574.55
-608,776.65
-592,969.94
-576,154.44
-558,330.14
-539,497.07
-519,655.24
-498,804.66
-476,945.33
-454,077.28
-430,200.52
-18.02
Cenrio 3
Item
1
1.1
1.2
2
3
3.1
3.2
3.3
3.4
3.5
4
4.1
4.2
4.3
4.4
4.5
4.6
4.7
4.8
5
6
7
Descrio
VPL de 1.1 @ 1,00% am
Total de Sadas (-)
Despesas Variveis
Despesas Gerais
Imposto IR
CSSL
Depreciao
Saldo do perodo
Depreciao (+)

Jan-12
Feb-12
Mar-12
20,000.00
20,000.00
34,775.00
424,867.75
334,775.00 300,000.00
302,945.00
300,000.00
0.00
2,945.00
0.00
0.00
0.00
0.00
0.00
300,000.00 -2,945.00
0.00
300,000.00 -2,945.00
10 Lucro Lquido
6.019,15 46.015,34 46.011,52 46.007,68 46.003,84 45.999,98 45.996,11 45.992,23
332,887.44 361,772.70
300,000.00 320,000.00
12,780.47 13,632.50
106.97
114.10
20,000.00 20,000.00
8,026.10
336,690.45 356,986.55
320,000.00 340,000.00
1,360.00
1,364.08
2,945.00
2,945.00
8,880.00
8,880.00
2,564.85
2,735.83
497.77
573.41
298.66
344.05
144.17
144.17
-3,803.01
4,786.15
144.17
144.17
-3,658.84
4,930.32
312,887.44 333,746.60
Apr-12
May-12
Jun-12
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
388,517.67
340,000.00
14,484.54
121.23
20,000.00
13,911.91
377,282.66
360,000.00
1,368.17
2,945.00
8,880.00
2,906.82
649.06
389.43
144.17
11,235.02
144.17
11,379.19
410,268.62 432,019.58 453,770.53

360,000.00 380,000.00 400,000.00
15,336.57
16,188.60
17,040.63
128.36
135.49
142.62
20,000.00
20,000.00
20,000.00
14,803.70
15,695.49
16,587.28
397,578.78 417,874.91 438,171.05
380,000.00 400,000.00 420,000.00
1,372.28
1,376.39
1,380.52
2,945.00
2,945.00
2,945.00
8,880.00
8,880.00
8,880.00
3,077.81
3,248.80
3,419.79
724.70
800.34
875.98
434.82
480.20
525.59
144.17
144.17
144.17
12,689.85
14,144.67
15,599.48
144.17
144.17
144.17
12,834.02
14,288.84
15,743.65
475,521.48
420,000.00
17,892.66
149.75
20,000.00
17,479.06
458,467.21
440,000.00
1,384.66
2,945.00
8,880.00
3,590.78
951.62
570.97
144.17
17,054.27
144.17
17,198.44
497,272.43
440,000.00
18,744.69
156.88
20,000.00
18,370.85
478,763.37
460,000.00
1,388.82
2,945.00
8,880.00
3,761.77
1,027.26
616.35
144.17
18,509.06
144.17
18,653.23
519,023.38
460,000.00
19,596.73
164.01
20,000.00
19,262.64
499,059.55
480,000.00
1,392.98
2,945.00
8,880.00
3,932.76
1,102.89
661.74
144.17
19,963.83
144.17
20,108.00
540,774.33
480,000.00
20,448.76
171.15
20,000.00
20,154.43
519,355.74
500,000.00
1,397.16
2,945.00
8,880.00
4,103.75
1,178.53
707.12
144.17
21,418.60
144.17
21,562.77
354,605.76
375,464.93
438,042.41
458,901.58 479,760.74 500,619.90
396,324.09
417,183.25

Dec-12
20,000.00
Jan-13
Feb-13
20,000.00 20,000.00
606,027.19
540,000.00
23,004.85
192.54
20,000.00
22,829.80
581,145.74
560,000.00
1,409.78
3,033.35
9,768.00
4,616.72
1,358.58
815.15
144.17
24,881.45
144.17
25,025.62
Mar-13
Apr-13
20,000.00 20,000.00
627,778.14
560,000.00
23,856.88
199.67
20,000.00
23,721.59
601,441.97
580,000.00
1,414.01
3,033.35
9,768.00
4,787.71
1,434.21
860.53
144.17
26,336.17
144.17
26,480.34
649,529.09
580,000.00
24,708.91
206.80
20,000.00
24,613.38
621,738.22
600,000.00
1,418.25
3,033.35
9,768.00
4,958.70
1,509.85
905.91
144.17
27,790.87
144.17
27,935.04
Jun-13
Jul-13
Aug-13
20,000.00 20,000.00
20,000.00
20,000.00
714,781.95
640,000.00
27,265.01
228.19
20,000.00
27,288.74
682,627.03
660,000.00
1,431.05
3,033.35
9,768.00
5,471.67
1,736.75
1,042.05
144.17
32,154.91
144.17
32,299.08
736,532.90
660,000.00
28,117.04
235.32
20,000.00
28,180.53
702,923.33
680,000.00
1,435.34
3,033.35
9,768.00
5,642.66
1,812.38
1,087.43
144.17
33,609.57
144.17
33,753.74
May-13
562,525.29
500,000.00
21,300.79
178.28
20,000.00
21,046.22
539,651.94
520,000.00
1,401.36
2,945.00
8,880.00
4,274.74
1,254.17
752.50
144.17
22,873.35
144.17
23,017.52
584,276.24
520,000.00
22,152.82
185.41
20,000.00
21,938.01
560,849.52
540,000.00
1,405.56
3,033.35
9,768.00
4,445.73
1,282.94
769.76
144.17
23,426.72
144.17
23,570.89
671,280.04
600,000.00
25,560.95
213.93
20,000.00
25,505.17
642,034.48
620,000.00
1,422.50
3,033.35
9,768.00
5,129.69
1,585.48
951.29
144.17
29,245.56
144.17
29,389.73
693,031.00
620,000.00
26,412.98
221.06
20,000.00
26,396.95
662,330.75
640,000.00
1,426.77
3,033.35
9,768.00
5,300.68
1,661.11
996.67
144.17
30,700.24
144.17
30,844.41
521,479.06
542,338.23 563,197.39 584,056.55 604,915.72 625,774.88 646,634.04 667,493.20 688,352.37
Sep-13
Oct-13
Nov-13
Dec-13
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
758,283.85
680,000.00
28,969.07
242.46
20,000.00
29,072.32
723,219.63
700,000.00
1,439.65
3,033.35
9,768.00
5,813.65
1,888.01
1,132.81
144.17
35,064.22
144.17
35,208.39
780,034.80
700,000.00
29,821.10
249.59
20,000.00
29,964.11
743,515.95
720,000.00
1,443.97
3,033.35
9,768.00
5,984.64
1,963.64
1,178.18
144.17
36,518.85
144.17
36,663.02
801,785.75
720,000.00
30,673.14
256.72
20,000.00
30,855.90
763,812.28
740,000.00
1,448.30
3,033.35
9,768.00
6,155.63
2,039.27
1,223.56
144.17
37,973.47
144.17
38,117.64
823,536.70
740,000.00
31,525.17
263.85
20,000.00
31,747.69
784,108.62
760,000.00
1,452.64
3,033.35
9,768.00
6,326.62
2,114.90
1,268.94
144.17
39,428.08
144.17
39,572.25
845,287.66
760,000.00
32,377.20
270.98
20,000.00
32,639.48
805,306.76
780,000.00
1,457.00
3,033.35
10,744.80
6,497.61
2,143.64
1,286.19
144.17
39,980.90
144.17
40,125.07
709,211.53 730,070.69 750,929.85 771,789.02 792,648.18

Total Capital
-724,867.75
Jan-12
-2,945.00
Feb-12
-3,658.84
Mar-12
4,930.32
Apr-12
11,379.19
May-12
12,834.02
Jun-12
14,288.84
Jul-12
15,743.65
Aug-12
17,198.44
Sep-12
18,653.23
Oct-12
20,108.00
Nov-12
21,562.77
Dec-12
23,017.52
Jan-13
23,570.89
Feb-13
25,025.62
Mar-13
26,480.34
Apr-13
27,935.04
May-13
29,389.73
Jun-13
30,844.41
Jul-13
32,299.08
Aug-13
33,753.74
Sep-13
35,208.39
Oct-13
36,663.02
Nov-13
38,117.64
Dec-13
39,572.25
VPL =
MTIR =
Payback de
-R$ 270,772.85
-1%
2 anos 5 meses
-727,812.75
-731,471.59
-726,541.27
-715,162.08
-702,328.07
-688,039.23
-672,295.58
-655,097.14
-636,443.91
-616,335.90
-594,773.14
-571,755.62
-548,184.73
-523,159.11
-496,678.77
-468,743.73
-439,354.00
-408,509.59
-376,210.50
-342,456.76
-307,248.37
-270,585.35
-232,467.71
-192,895.46
-153,323.21
-113,750.96
-74,178.71
-34,606.46
4,965.79
44,538.04
84,110.29
123,682.54
163,254.79
202,827.04
242,399.29
281,971.54
321,543.79
361,116.04
400,688.29
Cenrio 4
Item
1
2
3
3.1
3.2
3.3
3.4
3.5
4
4.1
4.2
4.3
4.4
4.5
4.6
4.7
4.8
5
6
7
Descrio
Total de Sadas (-)
Despesas Variveis
Despesas Gerais
Imposto IR
CSSL
Depreciao
Saldo do perodo
Depreciao (+)
25B - Fluxo de Caixa 2012

Jan-12
34,775.00
384,775.00 350,000.00
302,945.00
300,000.00
0.00
2,945.00
0.00
0.00
0.00
0.00
0.00
350,000.00 47,055.00
0.00
350,000.00 47,055.00

4.6
4.7
Imposto IR
CSSL
10 Lucro Lquido
6.019,15 46.015,34 46.011,52 46.007,68 46.003,84 45.999,98 45.996,11 45.992,23
Feb-12
Mar-12
47,055.00 44,577.61
333,540.33 357,724.07
300,000.00 320,000.00
13,427.95 14,323.14
112.38
119.88
20,000.00 20,000.00
3,281.05
336,161.89 356,422.75
320,000.00 340,000.00
1,360.00
1,364.08
2,945.00
2,945.00
8,880.00
8,880.00
1,992.32
2,125.14
525.25
602.73
315.15
361.64
144.17
144.17
44,433.44 45,878.93
144.17
144.17
44,577.61 46,023.10
313,540.33 334,443.02
0.00
0.00
497.77
298.66
573.41
344.05
Apr-12
May-12
Jun-12
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
46,023.10
378,845.50
340,000.00
15,218.34
127.37
20,000.00
3,499.79
376,683.63
360,000.00
1,368.17
2,945.00
8,880.00
2,257.96
680.20
408.12
144.17
48,184.97
144.17
48,329.14
48,329.14
399,966.92
360,000.00
16,113.54
134.86
20,000.00
3,718.52
396,944.51
380,000.00
1,372.28
2,945.00
8,880.00
2,390.78
757.68
454.61
144.17
51,351.55
144.17
51,495.72
51,495.72
421,088.35
380,000.00
17,008.73
142.35
20,000.00
3,937.26
417,205.40
400,000.00
1,376.39
2,945.00
8,880.00
2,523.60
835.15
501.09
144.17
55,378.67
144.17
55,522.84
55,522.84
442,209.77
400,000.00
17,903.93
149.85
20,000.00
4,156.00
437,466.31
420,000.00
1,380.52
2,945.00
8,880.00
2,656.42
912.62
547.57
144.17
60,266.31
144.17
60,410.48
60,410.48
463,331.20
420,000.00
18,799.13
157.34
20,000.00
4,374.73
457,727.23
440,000.00
1,384.66
2,945.00
8,880.00
2,789.24
990.09
594.05
144.17
66,014.45
144.17
66,158.62
66,158.62
484,452.62
440,000.00
19,694.32
164.83
20,000.00
4,593.47
477,988.15
460,000.00
1,388.82
2,945.00
8,880.00
2,922.07
1,067.56
640.54
144.17
72,623.09
144.17
72,767.26
72,767.26
505,574.05
460,000.00
20,589.52
172.32
20,000.00
4,812.21
498,249.09
480,000.00
1,392.98
2,945.00
8,880.00
3,054.89
1,145.03
687.02
144.17
80,092.22
144.17
80,236.39
80,236.39
526,695.48
480,000.00
21,484.72
179.82
20,000.00
5,030.94
518,510.05
500,000.00
1,397.16
2,945.00
8,880.00
3,187.71
1,222.50
733.50
144.17
88,421.82
144.17
88,565.99
355,345.71
649.06
389.43
376,248.40
724.70
434.82
397,151.09
800.34
480.20
418,053.78
875.98
525.59
438,956.47
951.62
570.97
459,859.15 480,761.84 501,664.53

1,027.26
616.35
1,102.89
661.74
1,178.53
707.12
26B - Fluxo de Caixa 2013

Dec-12
Jan-13
Feb-13
Mar-13
Apr-13
May-13
Jun-13
Jul-13
Aug-13
88,565.99
547,816.90
500,000.00
22,379.91
187.31
20,000.00
5,249.68
538,771.01
520,000.00
1,401.36
2,945.00
8,880.00
3,320.53
1,299.97
779.98
144.17
97,611.88
144.17
97,756.05
97,756.05
568,938.33
520,000.00
23,275.11
194.80
20,000.00
5,468.42
559,857.13
540,000.00
1,405.56
3,033.35
9,768.00
3,453.35
1,282.94
769.76
144.17
106,837.24
144.17
106,981.41
106,981.41
590,059.75
540,000.00
24,170.31
202.29
20,000.00
5,687.15
580,115.19
560,000.00
1,409.78
3,033.35
9,768.00
3,586.17
1,358.58
815.15
144.17
116,925.98
144.17
117,070.15
117,070.15
611,181.18
560,000.00
25,065.50
209.78
20,000.00
5,905.89
600,373.26
580,000.00
1,414.01
3,033.35
9,768.00
3,718.99
1,434.21
860.53
144.17
127,878.07
144.17
128,022.24
128,022.24
632,302.60
580,000.00
25,960.70
217.28
20,000.00
6,124.63
620,631.34
600,000.00
1,418.25
3,033.35
9,768.00
3,851.81
1,509.85
905.91
144.17
139,693.50
144.17
139,837.67
139,837.67
653,424.03
600,000.00
26,855.90
224.77
20,000.00
6,343.36
640,889.43
620,000.00
1,422.50
3,033.35
9,768.00
3,984.64
1,585.48
951.29
144.17
152,372.28
144.17
152,516.45
152,516.45
674,545.45
620,000.00
27,751.09
232.26
20,000.00
6,562.10
661,147.53
640,000.00
1,426.77
3,033.35
9,768.00
4,117.46
1,661.11
996.67
144.17
165,914.38
144.17
166,058.55
166,058.55
695,666.88
640,000.00
28,646.29
239.75
20,000.00
6,780.84
681,405.64
660,000.00
1,431.05
3,033.35
9,768.00
4,250.28
1,736.75
1,042.05
144.17
180,319.78
144.17
180,463.95
180,463.95
716,788.31
660,000.00
29,541.49
247.25
20,000.00
6,999.57
701,663.77
680,000.00
1,435.34
3,033.35
9,768.00
4,383.10
1,812.38
1,087.43
144.17
195,588.49
144.17
195,732.66
522,567.22
1,254.17
752.50
543,469.91 564,372.60 585,275.29 606,177.98 627,080.67 647,983.35 668,886.04 689,788.73

1,282.94
769.76
1,358.58
815.15
1,434.21
860.53
1,509.85
905.91
1,585.48
951.29
1,661.11
996.67
1,736.75
1,042.05
1,812.38
1,087.43
Sep-13
Oct-13
Nov-13
Dec-13
195,732.66
737,909.73
680,000.00
30,436.68
254.74
20,000.00
7,218.31
721,921.90
700,000.00
1,439.65
3,033.35
9,768.00
4,515.92
1,888.01
1,132.81
144.17
211,720.49
144.17
211,864.66
211,864.66
759,031.16
700,000.00
31,331.88
262.23
20,000.00
7,437.05
742,180.05
720,000.00
1,443.97
3,033.35
9,768.00
4,648.74
1,963.64
1,178.18
144.17
228,715.76
144.17
228,859.93
228,859.93
780,152.58
720,000.00
32,227.08
269.72
20,000.00
7,655.78
762,438.22
740,000.00
1,448.30
3,033.35
9,768.00
4,781.56
2,039.27
1,223.56
144.17
246,574.30
144.17
246,718.47
246,718.47
801,274.01
740,000.00
33,122.27
277.22
20,000.00
7,874.52
782,696.39
760,000.00
1,452.64
3,033.35
9,768.00
4,914.38
2,114.90
1,268.94
144.17
265,296.09
144.17
265,440.26
822,395.43
760,000.00
34,017.47
284.71
20,000.00
8,093.26
803,856.36
780,000.00
1,457.00
3,033.35
10,744.80
5,047.20
2,143.64
1,286.19
144.17
18,539.08
144.17
18,683.25
710,691.42 731,594.11 752,496.80 773,399.49 794,302.18

1,888.01
1,132.81
1,963.64
1,178.18
2,039.27
1,223.56
2,114.90
1,268.94
2,143.64
1,286.19

Ms
jan-12
fev-12
mar-12
abr-12
mai-12
jun-12
jul-12
ago-12
set-12
out-12
nov-12
dez-12
jan-13
fev-13
mar-13
abr-13
mai-13
jun-13
jul-13
ago-13
set-13
out-13
nov-13
dez-13
300,000.00
320,000.00
340,000.00
360,000.00
380,000.00
400,000.00
420,000.00
440,000.00
460,000.00
480,000.00
500,000.00
520,000.00
540,000.00
560,000.00
580,000.00
600,000.00
620,000.00
640,000.00
660,000.00
680,000.00
700,000.00
720,000.00
740,000.00
760,000.00
Retorno da Ope
Receita Ope + Serv
313,540.33
334,443.02
355,345.71
376,248.40
397,151.09
418,053.78
438,956.47
459,859.15
480,761.84
501,664.53
522,567.22
543,469.91
564,372.60
585,275.29
606,177.98
627,080.67
647,983.35
668,886.04
689,788.73
710,691.42
731,594.11
752,496.80
773,399.49
794,302.18
20,102.43
21,442.59
22,782.76
24,122.92
25,463.08
26,803.24
28,143.41
29,483.57
30,823.73
32,163.89
33,504.05
34,844.22
36,184.38
37,524.54
38,864.70
40,204.87
41,545.03
42,885.19
44,225.35
45,565.51
46,905.68
48,245.84
49,586.00
50,926.16
6,562.10
6,999.57
7,437.05
7,874.52
8,311.99
8,749.47
9,186.94
9,624.41
10,061.89
10,499.36
10,936.83
11,374.31
11,811.78
12,249.25
12,686.73
13,124.20
13,561.67
13,999.15
14,436.62
14,874.09
15,311.57
15,749.04
16,186.51
16,623.99
13,540.33
17,724.07
18,845.50
19,966.92
21,088.35
22,209.77
23,331.20
24,452.62
25,574.05
26,695.48
27,816.90
28,938.33
30,059.75
31,181.18
32,302.60
33,424.03
34,545.45
35,666.88
36,788.31
37,909.73
39,031.16
40,152.58
41,274.01
42,395.43
836,107.55
53,606.49
17,498.93
36,107.55
800,000.00
Item
1
2
3
4
4.1
4.2
4.3
5
6
Descrio
(-) Impostos
Tarifas Bancrias
Tarifas do Cartrio
Jan-12
Feb-12
Mar-12
Apr-12
0.00
0.00
0.00
26,264.27
1,992.32
24,271.96
1,360.00
780.00
230.00
350.00
22,911.96
11,969.17
28,015.23
2,125.14
25,890.09
1,364.08
782.34
230.69
351.05
24,526.01
11,969.17
29,766.18
2,257.96
27,508.22
1,368.17
784.69
231.38
352.10
26,140.05
11,969.17
0.00
2,945.00
6.1
6.2
6.3
7
8
9
10
Despesas Gerais
Depreciao Acumulada
Proviso para IR
Proviso para CSLL
Lucro Lquido
2,945.00
0.00
0.00
-2,945.00
525.25
315.15
-3,785.41
2,945.00
8,880.00
144.17
10,942.79
602.73
361.64
9,978.42
2,945.00
8,880.00
144.17
12,556.84
680.20
408.12
11,468.51
2,945.00
8,880.00
144.17
14,170.88
757.68
454.61
12,958.59
0.04
Rcbm de Inadplc
3,281.05
3,499.79
3,718.52
3,937.26
4,156.00
4,374.73
4,593.47
4,812.21
5,030.94
5,249.68
5,468.42
5,687.15
5,905.89
6,124.63
6,343.36
6,562.10
6,780.84
6,999.57
7,218.31
7,437.05
7,655.78
7,874.52
8,093.26
320,102.43
341,442.59
362,782.76
384,122.92
405,463.08
426,803.24
448,143.41
469,483.57
490,823.73
512,163.89
533,504.05
554,844.22
576,184.38
597,524.54
618,864.70
640,204.87
661,545.03
682,885.19
704,225.35
725,565.51
746,905.68
768,245.84
789,586.00
810,926.16
853,606.49
8,749.47
May-12
Jun-12
Jul-12
31,517.13
2,390.78
29,126.35
1,372.28
787.04
232.08
353.16
27,754.07
11,969.17
33,268.08
2,523.60
30,744.48
1,376.39
789.40
232.77
354.22
29,368.08
11,969.17
35,019.03
2,656.42
32,362.61
1,380.52
791.77
233.47
355.28
30,982.09
11,969.17
2,945.00
8,880.00
144.17
15,784.90
835.15
501.09
14,448.66
2,945.00
8,880.00
144.17
17,398.91
912.62
547.57
15,938.72
2,945.00
8,880.00
144.17
19,012.92
990.09
594.05
17,428.77
Inadimplncia =
Taxa de desconto =
4.10
8.05
Valor Lquido Pago ao ClienteValor

+ IOFde Face dosValor
Ttulos
Lquido
de Crdito
Pago ao Cliente + IOF
Ms
300,000.00
320,000.00
340,000.00
360,000.00
380,000.00
400,000.00
420,000.00
440,000.00
460,000.00
480,000.00
500,000.00
520,000.00
540,000.00
560,000.00
580,000.00
600,000.00
620,000.00
640,000.00
660,000.00
680,000.00
700,000.00
720,000.00
740,000.00
760,000.00
320,102.43
341,442.59
362,782.76
384,122.92
405,463.08
426,803.24
448,143.41
469,483.57
490,823.73
512,163.89
533,504.05
554,844.22
576,184.38
597,524.54
618,864.70
640,204.87
661,545.03
682,885.19
704,225.35
725,565.51
746,905.68
768,245.84
789,586.00
810,926.16
300,000.00
320,000.00
340,000.00
360,000.00
380,000.00
400,000.00
420,000.00
440,000.00
460,000.00
480,000.00
500,000.00
520,000.00
540,000.00
560,000.00
580,000.00
600,000.00
620,000.00
640,000.00
660,000.00
680,000.00
700,000.00
720,000.00
740,000.00
760,000.00
800,000.00
853,606.49
800,000.00
fev-12
mar-12
abr-12
mai-12
jun-12
jul-12
ago-12
set-12
out-12
nov-12
dez-12
jan-13
fev-13
mar-13
abr-13
mai-13
jun-13
jul-13
ago-13
set-13
out-13
nov-13
dez-13
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12
36,769.98
2,789.24
33,980.74
1,384.66
794.15
234.17
356.35
32,596.07
11,969.17
38,520.94
2,922.07
35,598.87
1,388.82
796.53
234.87
357.42
34,210.05
11,969.17
40,271.89
3,054.89
37,217.00
1,392.98
798.92
235.58
358.49
35,824.02
11,969.17
42,022.84
3,187.71
38,835.13
1,397.16
801.31
236.29
359.56
37,437.97
11,969.17
43,773.79
3,320.53
40,453.26
1,401.36
803.72
236.99
360.64
39,051.91
11,969.17
Ad valorem
Base de Clculo
2,656.85
2,833.97
3,011.10
3,188.22
3,365.34
3,542.47
3,719.59
3,896.71
4,073.84
4,250.96
4,428.08
4,605.21
4,782.33
4,959.45
5,136.58
5,313.70
5,490.82
5,667.95
5,845.07
6,022.19
6,199.32
6,376.44
6,553.56
6,730.69
0.00
7,084.93
2,945.00
8,880.00
144.17
20,626.90
1,067.56
640.54
18,918.81
2,945.00
8,880.00
144.17
22,240.88
1,145.03
687.02
20,408.83
2,945.00 2,945.00 2,945.00

8,880.00 8,880.00 8,880.00
144.17
144.17
144.17
23,854.85 25,468.80 27,082.74
1,222.50 1,299.97 1,282.94
733.50
779.98
769.76
21,898.84 23,388.84 25,030.03
valorem
PIS e COFINS
ISSQN Base de Clculo
PIS a recolher
COFINS a recolher
Total Mensal
132.84
141.70
150.55
159.41
168.27
177.12
185.98
194.84
203.69
212.55
221.40
230.26
239.12
247.97
256.83
265.69
274.54
283.40
292.25
301.11
309.97
318.82
327.68
336.53
0.00
354.25
331.69
353.80
375.92
398.03
420.14
442.25
464.37
486.48
508.59
530.70
552.82
574.93
597.04
619.15
641.27
663.38
685.49
707.61
729.72
751.83
773.94
796.06
818.17
840.28
0.00
884.51
1,527.78
1,629.64
1,731.49
1,833.34
1,935.19
2,037.05
2,138.90
2,240.75
2,342.60
2,444.46
2,546.31
2,648.16
2,750.01
2,851.87
2,953.72
3,055.57
3,157.42
3,259.27
3,361.13
3,462.98
3,564.83
3,666.68
3,768.54
3,870.39
0.00
4,074.09
1,992.32
2,125.14
2,257.96
2,390.78
2,523.60
2,656.42
2,789.24
2,922.07
3,054.89
3,187.71
3,320.53
3,453.35
3,586.17
3,718.99
3,851.81
3,984.64
4,117.46
4,250.28
4,383.10
4,515.92
4,648.74
4,781.56
4,914.38
5,047.20
0.00
5,312.85
Descrio
Jan-13
Feb-13
Mar-13
Receita Bruta 1Operacional

2(-) Impostos
Receita Lquida 3Operacional
(-) Despesas
4 Variveis
Tarifas
4.1 Bancrias
Tarifas
4.2 do Cartrio
Tarifas
4.3dos Correios
5
6
45,524.74
4,445.73
41,079.01
1,405.56
806.13
237.70
361.72
39,673.45
12,945.52
47,275.69
4,616.72
42,658.97
1,409.78
808.55
238.42
362.81
41,249.20
12,945.52
49,026.64
4,787.71
44,238.93
1,414.01
810.97
239.13
363.90
42,824.93
12,945.52
Item
20,102.43
21,442.59
22,782.76
24,122.92
25,463.08
26,803.24
28,143.41
29,483.57
30,823.73
32,163.89
33,504.05
34,844.22
36,184.38
37,524.54
38,864.70
40,204.87
41,545.03
42,885.19
44,225.35
45,565.51
46,905.68
48,245.84
49,586.00
50,926.16
0.00
53,606.49
Inadimplncia =
Taxa0.04
de desconto =
4.10
8.05
Ad valorem =
Alquota ISS =
Apr-13
May-13
Jun-13
Jul-13
Aug-13
50,777.60
4,958.70
45,818.90
1,418.25
813.41
239.85
364.99
44,400.65
12,945.52
52,528.55
5,129.69
47,398.86
1,422.50
815.85
240.57
366.09
45,976.36
12,945.52
54,279.50
5,300.68
48,978.82
1,426.77
818.29
241.29
367.18
47,552.05
12,945.52
56,030.45
5,471.67
50,558.78
1,431.05
820.75
242.02
368.28
49,127.73
12,945.52
57,781.40
5,642.66
52,138.74
1,435.34
823.21
242.74
369.39
50,703.40
12,945.52
Despesas
6.1
Gerais 3,033.35 3,033.35 3,033.35 3,033.35 3,033.35 3,033.35 3,033.35 3,033.35
6.2
9,768.00 9,768.00 9,768.00 9,768.00 9,768.00 9,768.00 9,768.00 9,768.00
Depreciao
6.3 Acumulada
144.17
144.17
144.17
144.17
144.17
144.17
144.17
144.17
Resultado7Operacional 26,727.93 28,303.68 29,879.41 31,455.13 33,030.84 34,606.53 36,182.21 37,757.88
Proviso
8
para IR 1,358.58 1,434.21 1,509.85 1,585.48 1,661.11 1,736.75 1,812.38 1,888.01
Proviso
9 para CSLL
815.15
860.53
905.91
951.29
996.67 1,042.05 1,087.43 1,132.81
10
Lucro Lquido 24,554.21 26,008.94 27,463.66 28,918.36 30,373.05 31,827.74 33,282.41 34,737.07
Ad valorem = 0.83
Alquota ISS = 5.00
PIS= 1.65
COFINS= 7.60
Sep-13
Oct-13
Nov-13
Dec-13
59,532.35
5,813.65
53,718.71
1,439.65
825.68
243.47
370.50
52,279.06
12,945.52
61,283.31
5,984.64
55,298.67
1,443.97
828.16
244.20
371.61
53,854.70
12,945.52
63,034.26
6,155.63
56,878.63
1,448.30
830.64
244.93
372.72
55,430.33
12,945.52
64,785.21
6,326.62
58,458.59
1,452.64
833.13
245.67
373.84
57,005.95
12,945.52
66,536.16
6,497.61
60,038.55
1,457.00
835.63
246.40
374.96
58,581.55
13,922.32
3,033.35 3,033.35 3,033.35 3,033.35 3,033.35

9,768.00 9,768.00 9,768.00 9,768.00 10,744.80
144.17
144.17
144.17
144.17
144.17
39,333.54 40,909.18 42,484.81 44,060.43 44,659.23
1,963.64 2,039.27 2,114.90 2,143.64
0.00
1,178.18 1,223.56 1,268.94 1,286.19
0.00
36,191.71 37,646.35 39,100.97 40,630.60 44,659.23
Tabela 27 - Clculo do VPL e da TIR (Cenrio 1)

Perodo
Pr
jan-12
fev-12
mar-12
abr-12
mai-12
jun-12
jul-12
ago-12
set-12
out-12
nov-12
dez-12
jan-13
fev-13
mar-13
abr-13
mai-13
jun-13
jul-13
ago-13
set-13
out-13
nov-13
dez-13
TX DE DESCONTO
VPL
TIR
Fluxo de Caixa
-350,000.00
47,055.00
43,396.16
40,300.38
37,767.66
35,797.98
34,391.33
33,547.70
33,267.08
33,549.45
34,394.81
35,803.15
37,774.45
39,407.33
41,603.15
44,361.90
47,683.56
51,568.13
56,015.59
61,025.93
66,599.13
72,735.20
79,434.11
86,695.85
94,520.41
13.00%
-R$ 46,147.37
11.12%

Perodo
Pr
jan-12
fev-12
mar-12
abr-12
mai-12
jun-12
jul-12
ago-12
set-12
out-12
nov-12
dez-12
jan-13
fev-13
mar-13
abr-13
mai-13
jun-13
jul-13
ago-13
set-13
out-13
nov-13
dez-13
TX DE DESCONTO
VPL
TIR
Fluxo de Caixa
-350,000.00
47,055.00
43,396.16
46,988.80
51,590.39
57,200.91
63,820.37
71,448.73
80,086.00
89,732.16
100,387.20
112,051.11
124,723.88
137,504.12
151,293.20
166,091.10
181,897.81
198,713.31
216,537.61
235,370.68
255,212.51
276,063.09
297,922.42
320,790.47
344,667.23
13.00%
R$ 310,356.58
20.55%

Perodo
Pr
jan-12
fev-12
mar-12
abr-12
mai-12
jun-12
jul-12
ago-12
set-12
out-12
nov-12
dez-12
jan-13
fev-13
mar-13
abr-13
mai-13
jun-13
jul-13
ago-13
set-13
out-13
nov-13
dez-13
Fluxo de Caixa
-350,000.00
47,055.00
43,396.16
48,326.48
59,705.67
72,539.68
86,828.52
102,572.17
119,770.61
138,423.84
158,531.85
180,094.61
203,112.13
226,683.02
251,708.64
278,188.98
306,124.02
335,513.75
366,358.16
398,657.25
432,410.99
467,619.38
504,282.40
542,400.04
581,972.29
Ano
Incio 2011
Jan-11
Feb-11
Mar-11
Apr-11
May-11
Jun-11
Jul-11
Aug-11
Sep-11
Oct-11
Nov-11
Dec-11
Jan-12
Feb-12
Mar-12
Apr-12
May-12
Jun-12
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
TX DE DESCONTO
VPL
TIR
13.00%
R$ 624,623.63
24.94%
Dec-12
TX DE DESCONTO
VPL
TIR
INV
103,000.00
1 30,000.00
2 35,000.00
3 32,000.00
4 28,000.00
5 37,000.00
Fluxo de Caixa (R$)

-1,034,775.00
176,178.46
186,683.15
197,184.07
207,681.19
218,174.52
TD MIN
TD MAX
0.15
0.18
228,664.02
239,149.71
249,631.56
260,109.57
270,583.71
281,053.99
291,520.39
203,915.24
216,306.20
228,693.23
241,076.34
253,455.51
265,830.73
278,201.99
290,569.27
302,932.56
315,291.85
327,647.12
339,998.38
13.00%
R$ 609,573.10
20.60%
0.13
15%
18%
R$ 4,997.13
-R$ 2,348.50

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TABELA 1 - INVESTIMENTO INICIAL

Despesas com Registro

Encargos Sociais (80%)

Valor de Face dos Ttulos de Crdito

Valor Lquido Pago ao Cliente + IOF

Tabela 3 - Previso mensal de receitas 2012 - 2013 (Cenrio 1)

Vlr Lq Pg Cliente + IOF

Receita Ope + Serv

Valor de Face dos Ttulos de Crdito

Valor Lquido Pago ao Cliente + IOF

Tabela 5 e 6 - Previso mensal de receitas 2012 - 2013 (Cenrio 2)

Vlr Lq Pg Cliente + IOF

Receita Ope + Serv

Inadimplncia Rct - Inadplc

Valor de Face dos Ttulos de Crdito

Valor Lquido Pago ao Cliente + IOF

Tabela 7 e 8 - Previso mensal de receitas 2012 - 2013 (Cenrio 3)

Vlr Lq Pg Cliente + IOF

Receita Ope + Serv

Inadimplncia Rct - Inadplc

Valor de Face dos Ttulos de Crdito

Valor de Face dos Ttulos de Crdito

Valor Lquido Pago ao Cliente + IOF

Tabela 10 e 11 - Previso mensal de receitas 2012 - 2013 (Cenrio 4)

Vlr Lq Pg Cliente + IOF

Receita Ope + Serv

Inadimplncia Rct - Inadplc

Valor de Face dos Ttulos de Crdito

12 - Despesas gerais 2012 e 2013

14 - DESPESAS COM PESSOAL

DESPESAS COM PESSOAL

Encargos Sociais (80%)

15 - Estimativa inicial de custos variveis

16 - Estimativa de custos variveis mensais

Valor de Face dos Ttulos

0.00 26,264.27 28,015.23

6.019,15 46.015,34 46.011,52 46.007,68 46.003,84 45.999,98 45.996,11 45.992,23

47,275.69 49,026.64 50,777.60 52,528.55 54,279.50 56,030.45 57,781.40

Linha auxiliar Entradas de ttulos

21 - Fluxo de Caixa 2012

458,901.58 479,760.74 500,619.90

22 - Fluxo de Caixa 2013

542,338.23 563,197.39 584,056.55 604,915.72 625,774.88 646,634.04 667,493.20 688,352.37

Descrio Fluxo lquido do perodo

709,211.53 730,070.69 750,929.85 771,789.02 792,648.18

23 - Fluxo de Caixa 2012

Linha auxiliar Entradas de ttulos

6.019,15 46.015,34 46.011,52 46.007,68 46.003,84 45.999,98 45.996,11 45.992,23

458,901.58 479,760.74 500,619.90

24 - Fluxo de Caixa 2013

542,338.23 563,197.39 584,056.55 604,915.72 625,774.88 646,634.04 667,493.20 688,352.37

709,211.53 730,070.69 750,929.85 771,789.02 792,648.18

Descrio Fluxo lquido do perodo

25 - Fluxo de Caixa 2012

Linha auxiliar Entradas de ttulos

6.019,15 46.015,34 46.011,52 46.007,68 46.003,84 45.999,98 45.996,11 45.992,23

410,268.62 432,019.58 453,770.53

458,901.58 479,760.74 500,619.90

26 - Fluxo de Caixa 2013

542,338.23 563,197.39 584,056.55 604,915.72 625,774.88 646,634.04 667,493.20 688,352.37

709,211.53 730,070.69 750,929.85 771,789.02 792,648.18

Descrio Fluxo lquido do perodo

25B - Fluxo de Caixa 2012