Escolar Documentos
Profissional Documentos
Cultura Documentos
anos de 2008 e 2009, com suas variaes ano a ano. Monte a estrutura de capital (grfica) dos dois anos e faa a anlise
ndices econmico-financeiros e de rentabilidade (um a um), comente a evoluo da empresa e sua situao atual.
BALANO PATRIMONIAL DA J.J Comercial S/A
2008
2009
ATIVO
CIRCULANTE
2008
9,950,112.21
8,574,587.60
234,441.60
186,230.32
48,211.28
162,830.73
99,382.88
63,447.85
Crditos
Contas a Receber de Clientes
Aplicaes financeiras
Impostos a recuperar
Outros crditos
4,125,037.44
3,560,213.67
0.00
380,991.36
183,832.41
3,472,094.71
2,942,924.81
0.00
244,824.34
284,345.56
Estoques
Matrias-primas
Produtos acabados prprios
Produtos adquiridos de terceiros
Produtos em consignao
Importaes em andamento
Industrializao por terceiros
5,512,162.67
1,143,052.79
2,556,833.14
843,752.68
69,370.53
558,024.85
341,128.68
4,900,463.55
510,919.12
2,563,464.18
794,912.61
75,309.96
594,569.45
361,288.23
78,470.50
39,198.61
2,487,238.03
1,472,997.32
480,204.06
10,786.92
243,405.28
79,083.17
146,928.69
287,482.23
31,027.72
177,371.34
79,083.17
0.00
2,007,033.97
856,761.55
1,448,894.97
127,642.62
332,025.99
(758,291.16)
1,185,515.09
785,895.00
826,971.23
110,466.65
137,838.31
(675,656.10)
12,437,350.24
10,047,584.92
Disponibilidades
Bens numerrios
Dep. Bancrios a vista
DESPESAS DO EXERCCIO
SEGUINTE
NO CIRCULANTE
REALIZVEL A LONGO PRAZO
Empresas ligadas
Aplicaes financeiras
Depsitos para recursos
Depositos e caues
IMOBILIZADO
Imveis de uso
Mquinas e instalaes industriais
Mveis e utenslios
Veculos
Depreciao acumulada
TOTAL DO ATIVO
Anlise vertical
2009
80%
0%
2%
1%
0%
0%
33%
29%
0%
3%
1%
0%
44%
9%
21%
7%
1%
4%
3%
85%
0%
2%
1%
1%
0%
35%
29%
0%
2%
3%
0%
49%
5%
26%
8%
1%
6%
4%
1%
0%
20%
0%
4%
0%
2%
1%
1%
0%
16%
7%
12%
1%
3%
-6%
0%
100%
0%
0%
15%
0%
3%
0%
2%
1%
0%
0%
12%
8%
8%
1%
1%
-7%
0%
100%
2008
2009
PASSIVO
2008
CIRCULANTE
2,574,828.06
1,197,434.14
2,574,828.06
483,902.62
1,156,823.52
484,579.35
13,417.00
436,105.57
1,197,434.14
235,149.66
652,144.88
169,194.53
74,927.63
66,017.44
NO CIRCULANTE
Instituies financeiras
Impostos e contribuies sociais
Programa de recuperao fiscal Refis
3,472,592.37
939,753.37
1,222,483.60
186,482.06
2,984,024.64
352,307.42
386,348.04
783,830.81
47,157.20
1,076,716.14
40,000.00
1,421,538.37
6,389,929.83
2,350,000.00
350,284.40
3,689,645.43
5,866,126.14
2,350,000.00
324,094.22
3,192,031.92
12,437,350.26
10,047,584.92
Diretores
Empresas ligadas
PATRIMNIO LQUIDO
Capital social realizado
Reserva legal
Lucros acumulados
TOTAL DO PASSIVO + PL
Anlise vertical
2009
21%
0%
21%
4%
9%
4%
0%
4%
0%
28%
8%
10%
1%
12%
0%
12%
2%
6%
2%
1%
1%
0%
30%
4%
4%
8%
0%
9%
0%
51%
19%
3%
30%
0%
100%
0%
14%
0%
58%
23%
3%
32%
0%
100%
2008
21,359,425.25
(3,206,952.22)
(774,406.54)
2009
17,552,089.09
(2,563,323.40)
(820,187.47)
2009/2008
82.17%
17,378,066.49
(10,099,876.18)
14,168,578.22
(8,217,925.01)
81.53%
81.37%
LUCRO BRUTO
Despesas operacionais
Pessoal
Adicionais trabalhistas
Honorrios da diretoria
Despesas gerais e administrativas
Despesas gerais de venda
Gerncias de venda
Departamento de marketing
Perdas com cliente
7,278,190.31
(6,054,897.27)
(322,540.68)
(228,845.33)
(18,004.80)
(1,452,223.99)
(1,715,354.93)
(200,427.03)
(2,027,829.87)
(89,670.64)
5,950,653.21
(4,879,710.65)
(259,059.94)
(196,915.21)
(17,604.50)
(1,127,485.43)
(1,465,882.17)
(141,854.28)
(1,616,682.95)
(54,226.17)
81.76%
80.59%
80.32%
86.05%
97.78%
77.64%
85.46%
70.78%
79.72%
60.47%
1,223,293.04
(720,051.80)
119,528.42
177,655.55
1,070,942.56
(465,253.63)
181,870.27
20,813.78
87.55%
64.61%
152.16%
11.72%
800,425.21
(276,121.52)
808,372.98
(247,606.16)
100.99%
89.67%
79.93%
105.91%
Participaes estatutrias
LUCRO LQUIDO
524,303.69
560,766.82
106.95%
Frmula
(PC+ELP)/PL
PC/(PC+ELP)
(PC+ELP)/AT
AP/PL
AP/(PL+ELP)
2008
0.95
0.43
0.49
0.31
0.20
2009
0.71
0.29
0.42
0.20
0.13
(AC+RLP)/(PC+ELP)
1.72
3.86
1.69
0.09
2.12
7.16
3.04
0.14
42%
7%
3%
-72%
42%
8%
4%
-72%
11%
5%
21%
11%
AC/PC
(AC-EST-DESP)/PC
Disp./PC
LB/ROL
LO/ROL
LL/ROL
LB/CMV
LO/SMAO
LL/SMAO
AC
RLP
AP
AT
EST
DESP
SMAO
PC
ELP
PL
LB
CMV
LO
LL
ROB
ROL
AT - Outros crditos
Anlise
horizontal
2009/2008
Estrutura Empresarial
106.67%
2009
AC+RLP
PC+ELP
103.81
8,862,069.83
4,181,458.78
85.97%
66.06%
162.91%
AP
104.19%
102.32%
11.80
79.54%
191.47%
110.05%
55.33%
124.11%
116.62%
134.38%
131.89%
131.10%
61.83%
73.31%
74.11%
356.06%
90.20%
123.78%
0.00%
73.12%
113.55%
70.65%
107.13%
51.39%
110.30%
100.00%
#REF!
PL
1,185,515.09
5,866,126.14
10,047,584.92
10,047,584.92
2008
AC+RLP
PC+ELP
#REF!
10,430,316.27
6,047,420.43
AP
-4.34
16.14
41.62
58.38
48.62
-7.01
51.38
7.01
PL
2,007,033.97
6,389,929.83
12,437,350.24
12,437,350.26
Anlise
horizontal
2009/2008
57.57%
57.57%
60.15%
69.78%
43.22%
691.28%
18.74%
106.37%
46.41%
39.12%
520.30%
105.00%
163.43%
113.64%
123.78%
114.53%
107.09%
100.00%