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#

Grupos

E/S
E/S
E
E
E/S
E
E
E/S
E
E
E
E/S
E
E
E/S
S
E/S
E
E
E
E
E
E
E/S
E/S
E/S
E
E
E
E
E
E
E
E/S
E
E
E
E
E
E
E
E
E
E
E/S
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E/S
E
E
E
E
E/S
E
E
E
E
E
E
E
E
E
E
E/S
E
E
E
E
E
E
E
E
E
E
E
E
E
E/S
E
E
E
E
E/S
E
E
E
E
E
E

Sub-grupos

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101

Flag_Critrio

Linha

Flag_E_S

Fluxo Financeiro

Itens

(=) ENTRADAS [E]


(+) Entradas Operacionais [EO]

0
0

(*) Vendas de Produtos Geradas


(*) Vendas de Servios Geradas

P
P

Disponvel (Caixa e Bancos)

Vendas Recebidas Vista


Entradas de Capital de Giro
Realizvel a Curto Prazo (Financ. Concedidos)

2,925
2,925

3,900
3,900

4,875
4,875

5,850
5,850

5,850
5,850

5,850
5,850

6,825
6,825

6,825
6,825

0
6,825

0
2,925

0
3,900

0
4,875

0
5,850

0
5,850

0
5,850

0
6,825

2,925

3,900

4,875

5,850

5,850

5,850

6,825

6,825

2,925

3,900

4,875

5,850

5,850

5,850

6,825

6,825

Vendas a Receber - 30 Dias


Vendas a Receber - 60 Dias
Vendas a Receber - 90 Dias
Vendas No Realizadas - Dedues (-)

Devolues
Inadimplncias
(+) Entradas No Operacionais [ENO]
ACM

Disponibilidades das Aplicaes - Acumulado


Disponbilidades das Aplicaes

Aplicaes (+)
Taxa de remunerao (%)
Rendimentos (+)
Resgates (-)
Taxa de tributao (%)
Tributaes (-)

# (=) SADAS [S]


F/V (-) Sadas Operacionais [SO]
Custo de Servios
F/V
(*) Custo - Servio
P
(*) Preo - Servio
P
(*) Nmero de Unidades Produtivas (Maq/Empreg)
P
(*) Capacidade de Produo p/ Unidade
P
(*) Evoluo da Capacidade Produtiva (%)
%
(*) Produo Atingida / Ms
P
Custo de Serrvios Prestados (CSP)
V
Custo de Produtos
F/V
(*) Custo - Produto
P
(*) Preo - Produto
P
(*) Qte Entrada
P
(*) Qte Sada
P
(*) Qte Saldo
P
(*) Qtde Saldo - Acumulado
P
(*) Compras
P
Custo de Produtos Vendidos (CPV)
V
(*) Saldo de Estoque
P
(*) Saldo de Estoque Acumulado
P
Desp c/ Mo de Obra Direta e Indireta
F/V
Benefcio - Assistncia Mdica
F
Benefcio - SAT (Seguro de Acidente no Trabalho)
F
Benefcio - Vale Refeio
F
Benefcio - Vale Transporte
F
Encargos Sociais - Pr-Labore (IRRF etc)
F
Encargos Sociais - Salrios (INSS, FGTS etc.)
F
Remunerao - Comisses
V
Remunerao Total - Pr-labore (MOI/Adm)*
F
Remunerao Total - Salrios
F
(*) Qtde Empregados - Total (QET)
P
(*) Qtde de Retiradas Pr-Labore
P
(*) Qtde de Pessoal Assalariado
P
(*) Valor de Salrio
P
(*) Valor Pr-Labore
P
Desp c/ Provises MOD/MOI (Formao de Fundo)
F/V
13o. Salrio
F
Frias 1/1
F
Frias 1/3
F
Verbas Idenizatrias de Reciso (Formao de Fundo)
F
Desp c/ Manuteno da Planta
F/V
Aluguel
F
Combustveis
F
Condominio
F
Correio / Postagens
F
Internet (Assinatura de Serv. Provedor)
F
Material de Escritrio
F
Material de Limpeza
F
Tarifa de gua
F
Tarifa de Energia Eltrica
F
Telefone / Fax
F
Desp c/ Servios de Terceiros
F/V
Auditoria
V
Consultoria / Assessoria
V
Contabilidade
F
Limpeza e Conservao
F
Manuteno - Mquinas e Equipamentos
F
Manuteno - Predial (Reformas, pinturas)
F
Manuteno - Veculos (Oficina)
V
Publicaes Especializadas - Jornais/Revistas
F
Publicaes Legais (Editais, Atas...)
V
Publicidade e Marketing - Jornal / Rdio / TV
F
Segurana Patrimonial (Vigilncia)
F
Seguros (Diversos)
F
Transportes / Fretes
V
Desp c/ Serv e Prod Financeiros
F/V
CPMF
V
Juros sobre Capital Prprio
V
Juros sobre Capital de Terceiros
V
Taxas Bancrias
V
Desp c/ Impostos
F/V
===> ESTIMATIVA GLOBAL (Sem Detalhamento)
V
(E) Imposto Simples
V
(E) ICMS - Imposto s/ Circulao de Mercadorias
V
(F) IPI - Imposto s/ Produtos Industrializados
V
(F) COFINS
V
(F) CS - Contribuio Social
V

145486458.xls

0
1.00%
0
0
20.00%
0

0
1.00%
0
0
20.00%
0

0
1.00%
0
0
20.00%
0

0
1.00%
0
0
20.00%
0

0
1.00%
0
0
20.00%
0

0
1.00%
0
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20.00%
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1.00%
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20.00%
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0
1.00%
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20.00%
0

0
1.00%
0
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20.00%
0

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0
0

4,447
4,364
0

4,681
4,598
0

4,681
4,598
0

4,681
4,598
0

4,681
4,598
0

4,681
4,598
0

4,681
4,598
0

4,681
4,598
0

0
75
1
130
30.00%
39
0

0
75
1
130
40.00%
52
0

0
75
1
130
50.00%
65
0

0
75
1
130
60.00%
78
0

0
75
1
130
60.00%
78
0

0
75
1
130
60.00%
78
0

0
75
1
130
70.00%
91
0

0
75
1
130
70.00%
91
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

2,260

2,260

2,260

2,260

2,260

2,260

2,260

2,260

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

1
2
350
1,000

560
0
1,000
700
3
1
2
350
1,000

560
0
1,000
700
3
1
2
350
1,000

560
0
1,000
700
3
1
2
350
1,000

560
0
1,000
700
3
1
2
350
1,000

560
0
1,000
700
3
1
2
350
1,000

560
0
1,000
700
3
1
2
350
1,000

560
0
1,000
700
3
1
2
350
1,000

560
0
1,000
700
3
1
2
350
1,000

164

164

164

164

164

164

164

164

58
58
19
28

58
58
19
28

58
58
19
28

58
58
19
28

58
58
19
28

58
58
19
28

58
58
19
28

58
58
19
28

1,140

1,140

1,140

1,140

1,140

1,140

1,140

1,140

1,000
0
0
0
0
10
0
50
50
30

1,000
0
0
0
0
10
0
50
50
30

1,000
0
0
0
0
10
0
50
50
30

1,000
0
0
0
0
10
0
50
50
30

1,000
0
0
0
0
10
0
50
50
30

1,000
0
0
0
0
10
0
50
50
30

1,000
0
0
0
0
10
0
50
50
30

1,000
0
0
0
0
10
0
50
50
30

200

200

200

200

200

200

200

200

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
100
0
0
0
0
0
0
0
0
100
0

0
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0
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0
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0
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0
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0
0
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0
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0
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0
0

234

234

234

234

234

234

234

0
0
0
0
0
0

0
234
0
0
0
0

0
234
0
0
0
0

0
234
0
0
0
0

0
234
0
0
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0
234
0
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0

0
234
0
0
0
0

0
234
0
0
0
0

Pgina 1 de 14

Grupos

E
E
E
E/S
E
E
E
E/S
E
E/S
E/S
E
E
E
E
E/S
S
E/S
S
E/S
E
E
E
E
E/S
E
E
E
E
E/S
E
E
E
E/S
E
E/S
S
E/S
E/S
S
S
S
E/S
E
E
E/S
E
E
E/S
S
S
S
E/S
E
E
E/S
E/S
E/S
E/S
E/S
E/S
E/S
E/S
S
S
S
E/S
S
S
S
E/S
S
S
E/S
S
E/S
S
S
S
S
S
S
E/S
S
S
S
E/S
S
S
S
S
S
S
S
S
S
S
S
E/S

Sub-grupos

102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200

Flag_Critrio

Linha

Flag_E_S

Fluxo Financeiro

Itens

(F) IRPJ
V
(F) PIS - Programa de Integrao Social
V
(M) ISS-QN - Imposto s/ Serv de Qualquer Natureza
V
Desp c/ Taxas e Tributos
F/V
(M) IPTU - Imp s/ Propriedade Territorial Urbana
F
(E) IPVA - Imp s/ Propriedade de Veculos Automotores
F
Royaltties (Franquias)
F
Desp c/ Manut de Ativos Fixos
F/V
Diversos (Manut. Prdios, Mq. e Equip.)
F
F/V (-) Sadas No Operacionais [SNO]
Desp c/ Depreciaes (Formao de Fundo)
F/V
Imvel (Terreno, Prdio etc.)
F
Mquinas e Equipamentos (10 anos)
F
Movis e Utensilios
F
Veculos
F
F/V (=) SALDO DE CAIXA OPERACIONAL [SCO=EO-SO]
Saldo de Caixa Operacional - Acumulado
ACM
(-) Investimentos [INV]
Investimentos Totais - Acumulado 12,350.94
ACM
Diferido (Gastos c/ Instalao)

2
0
0
0

0
0
0

3
0
0
0

4
0
0
0

5
0
0
0

6
0
0
0

7
0
0
0

8
0
0
0

0
0
0

600

600

600

600

600

600

600

600

600
0
0

600
0
0

600
0
0

600
0
0

600
0
0

600
0
0

600
0
0

600
0
0

83
83

83
83

83
83

83
83

83
83

83
83

83
83

83
83

0
83
0
0

0
83
0
0

0
83
0
0

0
83
0
0

0
83
0
0

0
83
0
0

0
83
0
0

0
83
0
0

(1,439)

(698)

277

1,252

1,252

1,252

2,227

2,227

(1,439)

(2,137)

(1,860)

(608)

643

1,895

4,122

6,349

10,000

1,583

768

10,000

11,583

12,351

12,351

12,351

12,351

12,351

12,351

12,351

Plantas e Projetos
Reformas e Adaptaes
Consultoria / Assessoria Jurdica - Contratos CP/VD
Consultoria / Assessoria Jurdica - Plano de Negcios
Imobilizado Tangvel

10,000

Imvel (Terreno, Prdio etc.)


Mquinas e Equipamentos
Mveis e Utenslios
Veculos

10,000

Imobilizado Intangvel

Ponto Comercial / Luvas de Locao


Marcas e Patentes
Taxa de Franquia
Capital de Giro - Necessidade Lquida de Caixa (NLC)

SCO Negativo + margem seg. de 10% (Dimensionado Dinmicamente)


(=) FLUXO DE CAIXA RELEVANTE [FCR=SCO-INV]

Fluxo de Caixa Relevante - Acumulado (FCR_ACUM)

ACM

Aportes Totais - Acumulado (AP_ACUM) 0.00


Aportes de Scios - Acumulado (APS_ACUM)
Aportes de Terceiros - Acumulado (APT_ACUM)
Capital Social (Integralizado)

Scios (CSS_S)
Terceiros (CSS_T)
Capital Externo (Emprstimos/Financiamentos)

Scios (CGF_S) = NLC


Terceiros (CGF_T)
(-) Amortizaes de Capital [AM]

Amortizaes Totais - Acumulado (AM_ACUM) 0.00


Amortizaes Scios - Acumulado (AMS_ACUM)
Amortizaes Terceiros - Acumulado (AMT_ACUM)

ACM
ACM
ACM

Amortizaes de Capital

Scios
Terceiros
(=) NECESSIDADE DE CAPITAL [Situao ideal: AP-INV=0]
Investimentos Totais - Acumulado 12,350.94
Aportes Totais - Acumulado (AP_ACUM) 0.00
(=) RESULTADOS & INDICADORES
ENTRADAS TOTAIS | ET=ENO+EO
SADAS TOTAIS | ST=SO+SNO
F/V
SALDO DE CAIXA TOTAL | SCT=ET-ST
F/V
Receitas Totais
Evoluo - Receitas Totais (%)
%

ACM
ACM

Operacionais
No Operacionais (Financeiras etc.)
Evoluo - Custos Totais (%)
Custos Fixos (CF)
Custos Variveis (CV)

768

768

277

1,252

1,252

1,252

2,227

2,227

(13,022) (14,488) (14,211) (12,959) (11,708) (10,456)

(8,229)

(6,002)

(3,022)

(1,466)

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
5,000
5,000

0
6,583
5,000

0
7,351
5,000

0
7,351
5,000

0
7,351
5,000

0
7,351
5,000

0
7,351
5,000

0
7,351
5,000

0
7,351
5,000

5,000

5,000

0
0

0
0

0
0

0
0

0
0

0
0

0
0

5,000

1,583

768

0
5,000

1,583
0

768

0
0

0
0

0
0

0
0

0
0

0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

(10,000)
10,000
0

(11,583)
11,583
0

(12,351)
12,351
0

(12,351)
12,351
0

(12,351)
12,351
0

(12,351)
12,351
0

(12,351)
12,351
0

(12,351)
12,351
0

(12,351)
12,351
0

0
0
0
0

2,925
4,447
(1,522)
2,925

3,900
4,681
(781)
3,900

4,875
4,681
194
4,875

5,850
4,681
1,169
5,850

5,850
4,681
1,169
5,850

5,850
4,681
1,169
5,850

6,825
4,681
2,144
6,825

6,825
4,681
2,144
6,825

33.33%
3,900
0

25.00%
4,875
0

20.00%
5,850
0

0.00%
5,850
0

0.00%
5,850
0

16.67%
6,825
0

0.00%
6,825
0

0
0

Custos Totais
%

1,583

1,583

(10,000)

(=) ESTRUTURA DE CAPITAL


(+) Aportes de Capital [AP]
ACM
ACM
ACM

0
(10,000)

2,925
0

4,447

4,681

4,681

4,681

4,681

4,681

4,681

4,681

0
0

4,447
0

5.26%
4,447
234

0.00%
4,447
234

0.00%
4,447
234

0.00%
4,447
234

0.00%
4,447
234

0.00%
4,447
234

0.00%
4,447
234

Custos Classificados

CP - Custos de Produo (Fixos ou Variveis)


CC - Custos de Comercializao (Fixos ou Variveis)
Margem de Contribuio (MC = EO - CV)

Margem de Contribuio Percentual (MCP = MC / EO) (%)

2,925

3,666

4,641

5,616

5,616

5,616

6,591

6,591

100.00%

94.00%

95.20%

96.00%

96.00%

96.00%

96.57%

96.57%

(1,522)
(1,522)
(1,522)

(547)
(781)
(2,070)

428
194
(1,642)

1,403
1,169
(240)
503.73%

1,403
1,169
1,163
0.00%

1,403
1,169
2,565
0.00%

2,378
2,144
4,943
83.44%

2,378
2,144
7,320
0.00%

Resultados (Lucro / Prejuzo)

Lucro Bruto (LB)


Lucro Operacional (LO)
Lucro Operacional (LO_ACUM)
Evoluo do Lucro Operacional (%)
Lucro Lquido (LL)
Lucro por Empregado (LE)

0
0
0

(507)

(260)

65

390

390

390

715

715

4,672

4,633

4,633

4,633

4,605

4,605

Ponto de Equlibrio / Nvelamento

Ponto de Equilibrio Operacional (PEO)


Ponto de Equilibrio Econmico (PEE)
Ponto de Equilibrio Financeiro (PEF)

4,447

4,731

Retorno

Taxa de Lucratividade Operacional (mdia(LO/EO) (% a.m.)


Taxa de Rentabilidade do Capital (LO_ACUM / VPL_INV ) (~ % a.m)
ROCE (% a.m.) (Retorno sobre o capital total)
ROSI (% a.m.) (Retorno sobre o capital dos scios)
Taxa de Oportunidade/Atratividade (Seq. Incremental grfica)
Taxa de Oportunidade/Atratividade - Escolhida p/ o Projeto
TIR (Taxa Interna de Retorno)
VPL_INV - (Desc c/ Tx Op Projeto)
VPL_FCR (Desc c/ Tx Op Projeto => 1.00% ) 97,795.58
VPL_FCR (Seq. Incremental grfica)
Payback (em perodos)

%
%
%
%
%
%
%

(=)

145486458.xls

39.93%
32.81%
#DIV/0!
51.35%
-5.00%
1.00%
13.91%
12,198
97,796
498,653
0

-52.05%

-20.04%

3.97%

19.98%

19.98%

19.98%

31.41%

31.41%

-4.50%

-4.00%

-3.50%

-3.00%

-2.50%

-2.00%

-1.50%

-1.00%

431,459
12,351
#

374,017
#

324,810
#

282,572
#

246,242
#

214,930
#

187,887
#

164,483
#

Pgina 2 de 14

1
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90
91
92
93
94
95
96
97
98
99
100
101

E/S
E/S
E
E
E/S
E
E
E/S
E
E
E
E/S
E
E
E/S
S
E/S
E
E
E
E
E
E
E/S
E/S
E/S
E
E
E
E
E
E
E
E/S
E
E
E
E
E
E
E
E
E
E
E/S
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E/S
E
E
E
E
E/S
E
E
E
E
E
E
E
E
E
E
E/S
E
E
E
E
E
E
E
E
E
E
E
E
E
E/S
E
E
E
E
E/S
E
E
E
E
E
E

Flag_Critrio

Linha

Flag_E_S

Fluxo Financeiro

10

11

12

13

14

15

16

17

18

19

20

21

22

23

6,825
6,825

7,800
7,800

7,800
7,800

7,800
7,800

8,775
8,775

8,775
8,775

8,775
8,775

9,750
9,750

9,750
9,750

9,750
9,750

9,750
9,750

9,750
9,750

9,750
9,750

9,750
9,750

9,750
9,750

P
P

0
6,825

0
7,800

0
7,800

0
7,800

0
8,775

0
8,775

0
8,775

0
9,750

0
9,750

0
9,750

0
9,750

0
9,750

0
9,750

0
9,750

0
9,750

6,825

7,800

7,800

7,800

8,775

8,775

8,775

9,750

9,750

9,750

9,750

9,750

9,750

9,750

9,750

6,825

7,800

7,800

7,800

8,775

8,775

8,775

9,750

9,750

9,750

9,750

9,750

9,750

9,750

9,750

ACM

%
#
F/V
F/V
P
P
P
P
%
P
V
F/V
P
P
P
P
P
P
P
V
P
P
F/V
F
F
F
F
F
F
V
F
F
P
P
P
P
P
F/V
F
F
F
F
F/V
F
F
F
F
F
F
F
F
F
F
F/V
V
V
F
F
F
F
V
F
V
F
F
F
V
F/V
V
V
V
V
F/V
V
V
V
V
V
V

145486458.xls

0
1.00%
0
0
20.00%
0

0
1.00%
0
0
20.00%
0

0
1.00%
0
0
20.00%
0

0
1.00%
0
0
20.00%
0

0
1.00%
0
0
20.00%
0

0
1.00%
0
0
20.00%
0

0
1.00%
0
0
20.00%
0

0
1.00%
0
0
20.00%
0

0
1.00%
0
0
20.00%
0

0
1.00%
0
0
20.00%
0

0
1.00%
0
0
20.00%
0

0
1.00%
0
0
20.00%
0

0
1.00%
0
0
20.00%
0

0
1.00%
0
0
20.00%
0

0
1.00%
0
0
20.00%
0

4,681
4,598
0

4,681
4,598
0

4,681
4,598
0

4,681
4,598
0

4,681
4,598
0

4,681
4,598
0

4,681
4,598
0

4,681
4,598
0

4,681
4,598
0

4,681
4,598
0

4,681
4,598
0

4,681
4,598
0

4,681
4,598
0

4,681
4,598
0

4,681
4,598
0

0
75
1
130
70.00%
91
0

0
75
1
130
80.00%
104
0

0
75
1
130
80.00%
104
0

0
75
1
130
80.00%
104
0

0
75
1
130
90.00%
117
0

0
75
1
130
90.00%
117
0

0
75
1
130
90.00%
117
0

0
75
1
130
100.00%
130
0

0
75
1
130
100.00%
130
0

0
75
1
130
100.00%
130
0

0
75
1
130
100.00%
130
0

0
75
1
130
100.00%
130
0

0
75
1
130
100.00%
130
0

0
75
1
130
100.00%
130
0

0
75
1
130
100.00%
130
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

2,260

2,260

2,260

2,260

2,260

2,260

2,260

2,260

2,260

2,260

2,260

2,260

2,260

2,260

2,260

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

560
0
1,000
700
3
1
2
350
1,000

560
0
1,000
700
3
1
2
350
1,000

560
0
1,000
700
3
1
2
350
1,000

560
0
1,000
700
3
1
2
350
1,000

560
0
1,000
700
3
1
2
350
1,000

560
0
1,000
700
3
1
2
350
1,000

560
0
1,000
700
3
1
2
350
1,000

560
0
1,000
700
3
1
2
350
1,000

560
0
1,000
700
3
1
2
350
1,000

560
0
1,000
700
3
1
2
350
1,000

560
0
1,000
700
3
1
2
350
1,000

560
0
1,000
700
3
1
2
350
1,000

560
0
1,000
700
3
1
2
350
1,000

560
0
1,000
700
3
1
2
350
1,000

560
0
1,000
700
3
1
2
350
1,000

164

164

164

164

164

164

164

164

164

164

164

164

164

164

164

58
58
19
28

58
58
19
28

58
58
19
28

58
58
19
28

58
58
19
28

58
58
19
28

58
58
19
28

58
58
19
28

58
58
19
28

58
58
19
28

58
58
19
28

58
58
19
28

58
58
19
28

58
58
19
28

58
58
19
28

1,140

1,140

1,140

1,140

1,140

1,140

1,140

1,140

1,140

1,140

1,140

1,140

1,140

1,140

1,140

1,000
0
0
0
0
10
0
50
50
30

1,000
0
0
0
0
10
0
50
50
30

1,000
0
0
0
0
10
0
50
50
30

1,000
0
0
0
0
10
0
50
50
30

1,000
0
0
0
0
10
0
50
50
30

1,000
0
0
0
0
10
0
50
50
30

1,000
0
0
0
0
10
0
50
50
30

1,000
0
0
0
0
10
0
50
50
30

1,000
0
0
0
0
10
0
50
50
30

1,000
0
0
0
0
10
0
50
50
30

1,000
0
0
0
0
10
0
50
50
30

1,000
0
0
0
0
10
0
50
50
30

1,000
0
0
0
0
10
0
50
50
30

1,000
0
0
0
0
10
0
50
50
30

1,000
0
0
0
0
10
0
50
50
30

200

200

200

200

200

200

200

200

200

200

200

200

200

200

200

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

234

234

234

234

234

234

234

234

234

234

234

234

234

234

234

0
234
0
0
0
0

0
234
0
0
0
0

0
234
0
0
0
0

0
234
0
0
0
0

0
234
0
0
0
0

0
234
0
0
0
0

0
234
0
0
0
0

0
234
0
0
0
0

0
234
0
0
0
0

0
234
0
0
0
0

0
234
0
0
0
0

0
234
0
0
0
0

0
234
0
0
0
0

0
234
0
0
0
0

0
234
0
0
0
0

Pgina 3 de 14

102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
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127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
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172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200

E
E
E
E/S
E
E
E
E/S
E
E/S
E/S
E
E
E
E
E/S
S
E/S
S
E/S
E
E
E
E
E/S
E
E
E
E
E/S
E
E
E
E/S
E
E/S
S
E/S
E/S
S
S
S
E/S
E
E
E/S
E
E
E/S
S
S
S
E/S
E
E
E/S
E/S
E/S
E/S
E/S
E/S
E/S
E/S
S
S
S
E/S
S
S
S
E/S
S
S
E/S
S
E/S
S
S
S
S
S
S
E/S
S
S
S
E/S
S
S
S
S
S
S
S
S
S
S
S
E/S

Flag_Critrio

Linha

Flag_E_S

Fluxo Financeiro

10
0
0
0

11
0
0
0

12
0
0
0

13
0
0
0

14
0
0
0

15
0
0
0

16
0
0
0

17
0
0
0

18
0
0
0

19
0
0
0

20
0
0
0

21
0
0
0

22
0
0
0

23
0
0
0

0
0
0

V
V
V
F/V
F
F
F
F/V
F
F/V
F/V
F
F
F
F
F/V
ACM

2,227

3,202

3,202

3,202

4,177

4,177

4,177

5,152

5,152

5,152

5,152

5,152

5,152

5,152

5,152

8,576

11,778

14,980

18,182

22,359

26,535

30,712

35,864

41,016

46,168

51,320

56,472

61,624

66,776

71,927

ACM

12,351

12,351

12,351

12,351

12,351

12,351

12,351

12,351

12,351

12,351

12,351

12,351

12,351

12,351

12,351

600

600

600

600

600

600

600

600

600

600

600

600

600

600

600

600
0
0

600
0
0

600
0
0

600
0
0

600
0
0

600
0
0

600
0
0

600
0
0

600
0
0

600
0
0

600
0
0

600
0
0

600
0
0

600
0
0

600
0
0

83
83

83
83

83
83

83
83

83
83

83
83

83
83

83
83

83
83

83
83

83
83

83
83

83
83

83
83

83
83

0
83
0
0

0
83
0
0

0
83
0
0

0
83
0
0

0
83
0
0

0
83
0
0

0
83
0
0

0
83
0
0

0
83
0
0

0
83
0
0

0
83
0
0

0
83
0
0

0
83
0
0

0
83
0
0

0
83
0
0

ACM

ACM
ACM
ACM

ACM
ACM
ACM

2,227

3,202

3,202

3,202

4,177

4,177

4,177

5,152

5,152

5,152

5,152

5,152

5,152

5,152

5,152

(3,775)

(573)

2,629

5,831

10,008

14,185

18,361

23,513

28,665

33,817

38,969

44,121

49,273

54,425

59,577

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
7,351
5,000

0
7,351
5,000

0
7,351
5,000

0
7,351
5,000

0
7,351
5,000

0
7,351
5,000

0
7,351
5,000

0
7,351
5,000

0
7,351
5,000

0
7,351
5,000

0
7,351
5,000

0
7,351
5,000

0
7,351
5,000

0
7,351
5,000

0
7,351
5,000

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

(12,351)
12,351
0

(12,351)
12,351
0

(12,351)
12,351
0

(12,351)
12,351
0

(12,351)
12,351
0

(12,351)
12,351
0

(12,351)
12,351
0

(12,351)
12,351
0

(12,351)
12,351
0

(12,351)
12,351
0

(12,351)
12,351
0

(12,351)
12,351
0

(12,351)
12,351
0

(12,351)
12,351
0

(12,351)
12,351
0

6,825
4,681
2,144
6,825

7,800
4,681
3,119
7,800

7,800
4,681
3,119
7,800

7,800
4,681
3,119
7,800

8,775
4,681
4,094
8,775

8,775
4,681
4,094
8,775

8,775
4,681
4,094
8,775

9,750
4,681
5,069
9,750

9,750
4,681
5,069
9,750

9,750
4,681
5,069
9,750

9,750
4,681
5,069
9,750

9,750
4,681
5,069
9,750

9,750
4,681
5,069
9,750

9,750
4,681
5,069
9,750

9,750
4,681
5,069
9,750

0.00%
6,825
0

14.29%
7,800
0

0.00%
7,800
0

0.00%
7,800
0

12.50%
8,775
0

0.00%
8,775
0

0.00%
8,775
0

11.11%
9,750
0

0.00%
9,750
0

0.00%
9,750
0

0.00%
9,750
0

0.00%
9,750
0

0.00%
9,750
0

0.00%
9,750
0

0.00%
9,750
0

4,681

4,681

4,681

4,681

4,681

4,681

4,681

4,681

4,681

4,681

4,681

4,681

4,681

4,681

4,681

0.00%
4,447
234

0.00%
4,447
234

0.00%
4,447
234

0.00%
4,447
234

0.00%
4,447
234

0.00%
4,447
234

0.00%
4,447
234

0.00%
4,447
234

0.00%
4,447
234

0.00%
4,447
234

0.00%
4,447
234

0.00%
4,447
234

0.00%
4,447
234

0.00%
4,447
234

0.00%
4,447
234

6,591

7,566

7,566

7,566

8,541

8,541

8,541

9,516

9,516

9,516

9,516

9,516

9,516

9,516

9,516

96.57%

97.00%

97.00%

97.00%

97.33%

97.33%

97.33%

97.60%

97.60%

97.60%

97.60%

97.60%

97.60%

97.60%

97.60%

2,378
2,144
9,698
0.00%

3,353
3,119
13,051
45.49%

3,353
3,119
16,403
0.00%

3,353
3,119
19,756
0.00%

4,328
4,094
24,083
31.26%

4,328
4,094
28,411
0.00%

4,328
4,094
32,738
0.00%

5,303
5,069
38,041
23.82%

5,303
5,069
43,343
0.00%

5,303
5,069
48,646
0.00%

5,303
5,069
53,949
0.00%

5,303
5,069
59,251
0.00%

5,303
5,069
64,554
0.00%

5,303
5,069
69,856
0.00%

5,303
5,069
75,159
0.00%

ACM
ACM

F/V
F/V

%
%
%
%
%
%
%

715

1,040

1,040

1,040

1,365

1,365

1,365

1,690

1,690

1,690

1,690

1,690

1,690

1,690

1,690

4,605

4,585

4,585

4,585

4,569

4,569

4,569

4,557

4,557

4,557

4,557

4,557

4,557

4,557

4,557

31.41%

39.98%

39.98%

39.98%

46.65%

46.65%

46.65%

51.99%

51.99%

51.99%

51.99%

51.99%

51.99%

51.99%

51.99%

-0.50%

0.00%

0.50%

1.00%

1.50%

2.00%

2.50%

3.00%

3.50%

4.00%

4.50%

5.00%

5.50%

6.00%

6.50%

144,187
#

145486458.xls

126,551
#

97,796
97,796

111,194
#

86,081
#

75,819
#

66,812
#

58,889
#

51,907
#

45,743
#

40,290
#

35,456
#

31,164
#

27,346
#

23,943
#

Pgina 4 de 14

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E/S
E/S
E
E
E/S
E
E
E/S
E
E
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E/S
E
E
E/S
S
E/S
E
E
E
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E/S
E/S
E/S
E
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E/S
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E/S
E
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E/S
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E/S
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E/S
E
E
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E
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E
E
E/S
E
E
E
E
E/S
E
E
E
E
E
E

Flag_Critrio

Linha

Flag_E_S

Fluxo Financeiro

24

25

26

27

28

29

30

31

32

33

34

35

36

9,750
9,750

9,750
9,750

9,750
9,750

9,750
9,750

9,750
9,750

9,750
9,750

9,750
9,750

9,750
9,750

9,750
9,750

9,750
9,750

9,750
9,750

9,750
9,750

9,750
9,750

P
P

0
9,750

0
9,750

0
9,750

0
9,750

0
9,750

0
9,750

0
9,750

0
9,750

0
9,750

0
9,750

0
9,750

0
9,750

0
9,750

9,750

9,750

9,750

9,750

9,750

9,750

9,750

9,750

9,750

9,750

9,750

9,750

9,750

9,750

9,750

9,750

9,750

9,750

9,750

9,750

9,750

9,750

9,750

9,750

9,750

9,750

ACM

%
#
F/V
F/V
P
P
P
P
%
P
V
F/V
P
P
P
P
P
P
P
V
P
P
F/V
F
F
F
F
F
F
V
F
F
P
P
P
P
P
F/V
F
F
F
F
F/V
F
F
F
F
F
F
F
F
F
F
F/V
V
V
F
F
F
F
V
F
V
F
F
F
V
F/V
V
V
V
V
F/V
V
V
V
V
V
V

145486458.xls

0
1.00%
0
0
20.00%
0

0
1.00%
0
0
20.00%
0

0
1.00%
0
0
20.00%
0

0
1.00%
0
0
20.00%
0

0
1.00%
0
0
20.00%
0

0
1.00%
0
0
20.00%
0

0
1.00%
0
0
20.00%
0

0
1.00%
0
0
20.00%
0

0
1.00%
0
0
20.00%
0

0
1.00%
0
0
20.00%
0

0
1.00%
0
0
20.00%
0

0
1.00%
0
0
20.00%
0

0
1.00%
0
0
20.00%
0

4,681
4,598
0

4,681
4,598
0

4,681
4,598
0

4,681
4,598
0

4,681
4,598
0

4,681
4,598
0

4,681
4,598
0

4,681
4,598
0

4,681
4,598
0

4,681
4,598
0

4,681
4,598
0

4,681
4,598
0

4,681
4,598
0

0
75
1
130
100.00%
130
0

0
75
1
130
100.00%
130
0

0
75
1
130
100.00%
130
0

0
75
1
130
100.00%
130
0

0
75
1
130
100.00%
130
0

0
75
1
130
100.00%
130
0

0
75
1
130
100.00%
130
0

0
75
1
130
100.00%
130
0

0
75
1
130
100.00%
130
0

0
75
1
130
100.00%
130
0

0
75
1
130
100.00%
130
0

0
75
1
130
100.00%
130
0

0
75
1
130
100.00%
130
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

2,260

2,260

2,260

2,260

2,260

2,260

2,260

2,260

2,260

2,260

2,260

2,260

2,260

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

560
0
1,000
700
3
1
2
350
1,000

560
0
1,000
700
3
1
2
350
1,000

560
0
1,000
700
3
1
2
350
1,000

560
0
1,000
700
3
1
2
350
1,000

560
0
1,000
700
3
1
2
350
1,000

560
0
1,000
700
3
1
2
350
1,000

560
0
1,000
700
3
1
2
350
1,000

560
0
1,000
700
3
1
2
350
1,000

560
0
1,000
700
3
1
2
350
1,000

560
0
1,000
700
3
1
2
350
1,000

560
0
1,000
700
3
1
2
350
1,000

560
0
1,000
700
3
1
2
350
1,000

560
0
1,000
700
3
1
2
350
1,000

164

164

164

164

164

164

164

164

164

164

164

164

164

58
58
19
28

58
58
19
28

58
58
19
28

58
58
19
28

58
58
19
28

58
58
19
28

58
58
19
28

58
58
19
28

58
58
19
28

58
58
19
28

58
58
19
28

58
58
19
28

58
58
19
28

1,140

1,140

1,140

1,140

1,140

1,140

1,140

1,140

1,140

1,140

1,140

1,140

1,140

1,000
0
0
0
0
10
0
50
50
30

1,000
0
0
0
0
10
0
50
50
30

1,000
0
0
0
0
10
0
50
50
30

1,000
0
0
0
0
10
0
50
50
30

1,000
0
0
0
0
10
0
50
50
30

1,000
0
0
0
0
10
0
50
50
30

1,000
0
0
0
0
10
0
50
50
30

1,000
0
0
0
0
10
0
50
50
30

1,000
0
0
0
0
10
0
50
50
30

1,000
0
0
0
0
10
0
50
50
30

1,000
0
0
0
0
10
0
50
50
30

1,000
0
0
0
0
10
0
50
50
30

1,000
0
0
0
0
10
0
50
50
30

200

200

200

200

200

200

200

200

200

200

200

200

200

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
100
0
0
0
0
0
0
0
0
100
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

234

234

234

234

234

234

234

234

234

234

234

234

234

0
234
0
0
0
0

0
234
0
0
0
0

0
234
0
0
0
0

0
234
0
0
0
0

0
234
0
0
0
0

0
234
0
0
0
0

0
234
0
0
0
0

0
234
0
0
0
0

0
234
0
0
0
0

0
234
0
0
0
0

0
234
0
0
0
0

0
234
0
0
0
0

0
234
0
0
0
0

Pgina 5 de 14

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E
E
E
E/S
E
E
E
E/S
E
E/S
E/S
E
E
E
E
E/S
S
E/S
S
E/S
E
E
E
E
E/S
E
E
E
E
E/S
E
E
E
E/S
E
E/S
S
E/S
E/S
S
S
S
E/S
E
E
E/S
E
E
E/S
S
S
S
E/S
E
E
E/S
E/S
E/S
E/S
E/S
E/S
E/S
E/S
S
S
S
E/S
S
S
S
E/S
S
S
E/S
S
E/S
S
S
S
S
S
S
E/S
S
S
S
E/S
S
S
S
S
S
S
S
S
S
S
S
E/S

Flag_Critrio

Linha

Flag_E_S

Fluxo Financeiro

24

25
0
0
0

26
0
0
0

27
0
0
0

28
0
0
0

29
0
0
0

30
0
0
0

31
0
0
0

32
0
0
0

33
0
0
0

34
0
0
0

35
0
0
0

36
0
0
0

0
0
0

V
V
V
F/V
F
F
F
F/V
F
F/V
F/V
F
F
F
F
F/V
ACM

5,152

5,152

5,152

5,152

5,152

5,152

5,152

5,152

5,152

5,152

5,152

5,152

5,152

77,079

82,231

87,383

92,535

97,687

102,839

107,991

113,143

118,294

123,446

128,598

133,750

138,902

ACM

12,351

12,351

12,351

12,351

12,351

12,351

12,351

12,351

12,351

12,351

12,351

12,351

12,351

600

600

600

600

600

600

600

600

600

600

600

600

600

600
0
0

600
0
0

600
0
0

600
0
0

600
0
0

600
0
0

600
0
0

600
0
0

600
0
0

600
0
0

600
0
0

600
0
0

600
0
0

83
83

83
83

83
83

83
83

83
83

83
83

83
83

83
83

83
83

83
83

83
83

83
83

83
83

0
83
0
0

0
83
0
0

0
83
0
0

0
83
0
0

0
83
0
0

0
83
0
0

0
83
0
0

0
83
0
0

0
83
0
0

0
83
0
0

0
83
0
0

0
83
0
0

0
83
0
0

ACM

ACM
ACM
ACM

ACM
ACM
ACM

5,152

5,152

5,152

5,152

5,152

5,152

5,152

5,152

5,152

5,152

5,152

5,152

5,152

64,728

69,880

75,032

80,184

85,336

90,488

95,640

100,792

105,944

111,095

116,247

121,399

126,551

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
7,351
5,000

0
7,351
5,000

0
7,351
5,000

0
7,351
5,000

0
7,351
5,000

0
7,351
5,000

0
7,351
5,000

0
7,351
5,000

0
7,351
5,000

0
7,351
5,000

0
7,351
5,000

0
7,351
5,000

0
7,351
5,000

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

(12,351)
12,351
0

(12,351)
12,351
0

(12,351)
12,351
0

(12,351)
12,351
0

(12,351)
12,351
0

(12,351)
12,351
0

(12,351)
12,351
0

(12,351)
12,351
0

(12,351)
12,351
0

(12,351)
12,351
0

(12,351)
12,351
0

(12,351)
12,351
0

(12,351)
12,351
0

9,750
4,681
5,069
9,750

9,750
4,681
5,069
9,750

9,750
4,681
5,069
9,750

9,750
4,681
5,069
9,750

9,750
4,681
5,069
9,750

9,750
4,681
5,069
9,750

9,750
4,681
5,069
9,750

9,750
4,681
5,069
9,750

9,750
4,681
5,069
9,750

9,750
4,681
5,069
9,750

9,750
4,681
5,069
9,750

9,750
4,681
5,069
9,750

9,750
4,681
5,069
9,750

0.00%
9,750
0

0.00%
9,750
0

0.00%
9,750
0

0.00%
9,750
0

0.00%
9,750
0

0.00%
9,750
0

0.00%
9,750
0

0.00%
9,750
0

0.00%
9,750
0

0.00%
9,750
0

0.00%
9,750
0

0.00%
9,750
0

0.00%
9,750
0

4,681

4,681

4,681

4,681

4,681

4,681

4,681

4,681

4,681

4,681

4,681

4,681

4,681

0.00%
4,447
234

0.00%
4,447
234

0.00%
4,447
234

0.00%
4,447
234

0.00%
4,447
234

0.00%
4,447
234

0.00%
4,447
234

0.00%
4,447
234

0.00%
4,447
234

0.00%
4,447
234

0.00%
4,447
234

0.00%
4,447
234

0.00%
4,447
234

9,516

9,516

9,516

9,516

9,516

9,516

9,516

9,516

9,516

9,516

9,516

9,516

9,516

97.60%

97.60%

97.60%

97.60%

97.60%

97.60%

97.60%

97.60%

97.60%

97.60%

97.60%

97.60%

97.60%

5,303
5,069
80,461
0.00%

5,303
5,069
85,764
0.00%

5,303
5,069
91,066
0.00%

5,303
5,069
96,369
0.00%

5,303
5,069
101,672
0.00%

5,303
5,069
106,974
0.00%

5,303
5,069
112,277
0.00%

5,303
5,069
117,579
0.00%

5,303
5,069
122,882
0.00%

5,303
5,069
128,184
0.00%

5,303
5,069
133,487
0.00%

5,303
5,069
138,789
0.00%

5,303
5,069
144,092
0.00%

1,690

1,690

1,690

1,690

1,690

1,690

1,690

1,690

1,690

1,690

1,690

1,690

1,690

4,557

4,557

4,557

4,557

4,557

4,557

4,557

4,557

4,557

4,557

4,557

4,557

4,557

51.99%

51.99%

51.99%

51.99%

51.99%

51.99%

51.99%

51.99%

51.99%

51.99%

51.99%

51.99%

51.99%

7.00%

7.50%

8.00%

8.50%

9.00%

9.50%

10.00%

10.50%

11.00%

11.50%

12.00%

12.50%

13.00%

9,837

8,243

6,804

5,502

4,324

3,255

2,285

1,403

ACM
ACM

F/V
F/V

%
%
%
%
%
%
%

20,904
#

145486458.xls

18,187
#

15,753
#

13,568
#

11,605
#

Pgina 6 de 14

Fluxo Financeiro

Pay-Back (FCR)
15,000

(=) FLUXO DE CAIXA RELEVANTE


[FCR=SCO-INV]

10,000

5,000

0 1 2 3 4 5 6 7 8 9 1 1 1 1 1 1 1 1 1 1 2 2 2 2 2 2 2 2 2 2 3 3 3 3 3 3 3
0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6

(5,000)

(10,000)

(15,000)

145486458.xls

Pgina 7 de 14

145486458.xls

*** Verso de Demonstrao - No Licenciada ***

Pay-Back (FCR Acumulado)

Fluxo de Caixa Relevante - Acumulado (FCR_ACUM)

Pgina 8 de 14

Marco Pay-Back

140,000
120,000
100,000
80,000
60,000
40,000
20,000
0

0123456789111111111122222222223333333
(20,000)
012345678901234567890123456

(40,000)

http://geocities.yahoo.com.br/magasine

magasine@sigmanet.com.br

VERSO DE DEMONSTRAO

Pgina 9 de 14

Ponto de Equlibrio (Operacional)


(+) Entradas Operacionais [EO]
Ponto de Equilibrio Operacional (PEO)
Custos Variveis (CV)
Custos Fixos (CF)
(=) SALDO DE CAIXA OPERACIONAL [SCO=EO-SO]

12,000

10,000

8,000

6,000

4,000

2,000

0
0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36
(2,000)

http://geocities.yahoo.com.br/magasine

magasine@sigmanet.com.br

Taxa Oportunidade / Atratividade


13.00%

12.50%

12.00%

11.50%

11.00%

10.50%

10.00%

9.50%

9.00%

8.50%

8.00%

7.50%

7.00%

6.50%

6.00%

5.50%

5.00%

4.50%

4.00%

3.50%

3.00%

2.50%

2.00%

1.50%

1.00%

0.50%

0.00%

-0.50%

-1.00%

-1.50%

-2.00%

-2.50%

-3.00%

-3.50%

-4.00%

-4.50%

-5.00%

Valor Presente Lquido

VPL x Taxa de Oportunidade/Atratividade


VPL_FCR (Desc c/ Tx Op Projeto => 1.00% ) 97,795.58

600,000

VPL_FCR (Seq. Incremental grfica)

500,000

400,000

300,000

200,000

100,000

Aportes de Scios - Acumulado (APS_ACUM)

Capital Investido x Valor Presente Liqudo

Aportes de Terceiros - Acumulado (APT_ACUM)


Investimentos Totais - Acumulado 12,350.94
VPL_FCR (Desc c/ Tx Op Projeto => 1.00% ) 97,795.58

120,000

97,796

100,000

80,000

60,000

40,000

20,000

7,351

12,351
5,000

145486458.xls

05/14/2013 - 22:13:11

Taxas de Retorno (36 meses)

Taxa de Rentabilidade do Capital (LO_ACUM / VPL_INV ) (~ %


a.m)
Taxa de Lucratividade Operacional (mdia(LO/EO) (% a.m.)
TIR (Taxa Interna de Retorno)

45.00%

39.93%

40.00%
35.00%

32.81%

30.00%
25.00%
20.00%
15.00%

13.91%

10.00%
5.00%
0.00%

145486458.xls

05/14/2013 - 22:13:11

*** Verso de Demonstrao - Uso limitado ***

145486458.xls

PLANILHA ATIVA - Fluxo Financeiro Projetado para Plano de Negcios


FICHA TCNICA
Tecla atalho
Diretrio da instalao
Manual de Referncia
Autor
Home Page
E-mail
Frum
Data de criao
ltima atualizao
Descrio

Pgina 13 de 14

Idia Cash
1

"CTRL + a "
'file:///var/www/apps/conversion/tmp/scratch_3/145486458.xls'#$Crditos
Manual_ffppn_v1_r20040423_l.pdf (comercializado no site)
Manoel Garcia da Silveira Neto
http://www.magasine.ideiacash.nom.br
magasine@gmail.com
http://br.groups.yahoo.com/group/ideiacash
Jun-99
Apr-04
A Planilha Ativa possibilita projees de "Fluxo Financeiro" at 36 meses.
uma ferramenta de "Anlise de Investimentos" com elaborao de Plano de Contas
detalhado at os nveis de maior relevncia.
Considera agrupamentos de contas definidos para "Centros" de Investimento, de Receita e de Custos.
Contempla uma anlise econmica a partir do Fluxo de Caixa Relevante
calculando o VPL (Valor Presente Liquido), a TIR (Taxa Interna de Retorno) e o Payback
(Tempo de Retorno ou Velocidade de Retorno).
Alguns indicadores de gesto esto incluidos com base na lucratividade mdia do perodo.

http://www.magasine.ideiacash.nom.br

magasine@sigmanet.com.br

Anlise de Sensibilidade - Seleo de Variveis


Servio
Custo Servio
Preo Servio
Nr. Unid Produtivas
Cap Prod por Unid
Cap Prod Todas Unid
Cap Prod Total
Comrcio
Custo Mercadoria
Preo Mercadoria
Qte Entrada
Qte Sada
Recursos Humanos
Qte Pr-Labore
Qtde Salrios
Vlr Pr-Labore
Vlr Salrios
Sadas significantes
Aluguel
IPTU

0
75
1
130
130
130

Taxa de Oportunidade/Atratividade - Escolhida p/ o Projeto

Qtde Period

0
0
0
0
1
2
1000
350
1000
600

c:\windows\desktop\ideia cash\ic-0001 ffppn v-2002-09-10.xls

34
2
1

Descries
Saldo de Caixa Operacional - Acumulado
Disponibilidades das Aplicaes - Acumulado
Aportes de Scios - Acumulado (APS_ACUM)
Aportes de Terceiros - Acumulado (APT_ACUM)
Aportes Totais - Acumulado (AP_ACUM) 0.00

1%

Valor
138,902
#REF!
#REF!
7,351
5,000
-

Investimentos Totais - Acumulado 12,350.94


12,351
VPL_INV - (Desc c/ Tx Op Projeto)
12,198
VPL_FCR (Desc c/ Tx Op Projeto => 1.00% ) 97,795.58
97,796
TIR (Taxa Interna de Retorno)
13.91%
Payback (em perodos)
0
Taxa de Rentabilidade do Capital (LO_ACUM / VPL_INV ) (~ % a.m)32.81%
ROCE (% a.m.) (Retorno sobre o capital total)
#DIV/0!
ROSI (% a.m.) (Retorno sobre o capital dos scios)
51.35%