Aluno: NATHLIA RANGEL R.

DA SILVA
RA: 3702595608
Perodo: 7

P0
ATIVO
CIRCULANTE
DISPONVEL
Bancos
Aplicaes Financeiras

###
###
352,356.00
350,000.00
2,356.00

CRDITOS
Duplicatas a receber
(-) PCLD

BALANO
P1
### P0
459,300.00
131,000.00
122,000.00
9,000.00

PATRIMONIAL CIA ALFA - EXERCCIO DE 31/12/X1 e 31/12/x2

AV
AV
AH
P1
P1/P0
PASSIVO
62.56% 25.05%
-61% CIRCULANTE
18.50%
7.15%
-63% Duplicatas a pagar
18.38%
6.65%
-65% Fornecedores
0.12%
0.49%
282% Proviso para IR
Duplicatas Descontadas
1.34%
2.89%
108% Salrios a pagar
1.39%
3.00%
108% Financiamentos Bancrios
-0.05%
-0.11%
100% Juros sobre financiamentos
Juros a transc. s/financ.
42.09% 13.65%
-69% Luz a pagar
42.01%
13.64%
-69% Telefone a pagar
0.08%
0.02%
-80% Contas a pagar

25,500.00
26,500.00
-1,000.00

53,000.00
55,000.00
-2,000.00

801,527.00
800,000.00
1,527.00

250,300.00
250,000.00
300.00

12,000.00
12,000.00

25,000.00
25,000.00

0.63%
0.63%

1.36%
1.36%

NO CIRCULANTE
REALIZVEL A LONGO PRAZO
Ttulos a Receber
Aplicaes Financeiras

713,000.00
54,000.00
54,000.00
0.00

###
59,000.00
29,000.00
30,000.00

37.44%
2.84%
2.84%
0.00%

74.95%
3.22%
1.58%
1.64%

INVESTIMENTOS
Aplicaes em Coligadas

527,000.00
527,000.00

930,000.00
930,000.00

27.67%
27.67%

50.73%
50.73%

IMOBILIZADO
Imveis
(-) Depreciao Acumulada

120,000.00
220,000.00
-100,000.00

385,000.00
520,000.00
-135,000.00

6.30%
11.55%
-5.25%

21.00%
28.36%
-7.36%

INTANGVEIS
Software
(-) Amortizao Acumulada

12,000.00
36,000.00
-24,000.00

0.00
36,000.00
-36,000.00

0.63%
1.89%
-1.26%

0.00%
1.96%
-1.96%

ESTOQUES
Estoque de Mercadorias
Estoque de Mat.de Esc.
DESPESAS ANTECIPADAS
Despesas Antecipadas

P0
###
159,383.00
32,000.00
78,000.00
2,566.00
7,900.00
12,557.00
25,000.00
500.00
-500.00
570.00
290.00
500.00

P1
AV
### P0
P1
189,300.00
8.37%
54,000.00
1.68%
67,000.00
4.10%
5,678.00
0.13%
0.00
0.41%
9,880.00
0.66%
50,000.00
1.31%
1,000.00
0.03%
-1,000.00
-0.03%
890.00
0.03%
262.00
0.02%
1,590.00
0.03%

AV
10.33%
2.95%
3.65%
0.31%
0.00%
0.54%
2.73%
0.05%
-0.05%
0.05%
0.01%
0.09%

AH
P1/P0
0.19
68.75%
-14.10%
121.28%
-100.00%
-21.32%
100.00%
100.00%
100.00%
56.14%
-9.66%
218.00%

0.55%
0.00%
0.00%
0.00%
0.55%
0.00%

-90.00%
-100.00%
-100.00%
-100.00%
-83.33%
-100.00%

108%
108%
93% NO CIRCULANTE
9% Financiamentos Bancrios
-46% Juros sobre Financiamentos
Juros a transc. s/financ.
Adiantamento de Clientes
76% (-) Custo de Adiantamento
76%
221% PATRMMIO LQUIDO
136% CAPITAL SOCIAL
35% Capital Integralizado
Reserva Legal
-100% Reserva para contingncia
0% Reservas de Capital
50%

100,000.00
50,000.00
1,000.00
-10,000.00
60,000.00
-1,000.00

10,000.00
0.00
0.00
0.00
10,000.00
0.00

5.25%
2.63%
0.05%
-0.53%
3.15%
-0.05%

###
###
###
###
1,600,000.00 1,600,000.00
20,000.00
20,000.00
15,000.00
14,000.00
10,000.00
0.00

86.38%
85.07%
84.02%
1.05%
0.79%
0.53%

89.13%
-0.67%
88.37%
0.00%
87.27%
0.00%
1.09%
0.00%
0.76%
-6.67%
0.00% -100.00%

Aluno: NATHLIA RANGEL R. DA SILVA

RA: 3702595608
Perodo: 7

Obs: A taxa de inflao de P0 para P1 foi de 25%

DEMONSTRAO DO RESULTADO DO EXERCCIO - DRE
Empresa: XPTO LTDA
Lanamentos
Receita Operacional Bruta
Venda de Mercadoria
( - ) Dedues da Receita Bruta
ICMS
PIS- Faturamento
COFINS
= Receita Operacional Lquida
( - ) Custos Operacionais da Receita
Custo Mercadoria Vendida (fixo + varivel)
= Resultado Operacional Bruto
( - ) Despesas Operacional
Despesas com vendas:
Salrios
Comisses sobre Vendas
Encargos Sociais (INSS/FGTS)
Despesas Administrativas:
Servios de Terceiros
Material de Expediente
Seguros
Depreciao
Despesas Financeiras Lquidas:
Juros Pagos
Encargos sobre Emprestimos e Financ.
Descontos Concedidos
Juros Recebidos
Rendimentos de Aplicaes Financeiras
Descontos Obtidos
Outras Receitas/Despesas Operacionais:
Reverso de Provises Constitudas
= Resultado Operacional Lquido
= Resultado antes da C. Social, I.Renda e Participaes
( - ) Proviso para Contribuio Social
( - ) Proviso para Imposto de Renda
= Lucro/Prejuzo Lquido do Exerccio

P0

AV P0

700,000.00
700,000.00
-197,750.00
-133,000.00
-11,550.00
-53,200.00
502,250.00
-350,000.00
-350,000.00
152,250.00
-20,308.50
-8,038.50
-5,750.00
-172.50
-2,116.00
-13,200.00
-1,200.00
0.00
0.00
-12,000.00
930.00
-1,267.00
0.00
-900.00
1,700.00
867.00
530.00
0.00
0.00
131,941.50

100%
-69.69%
-69.69%
30.31%
-4.04%
-1.60%
-1.14%
-0.03%
-0.42%
-2.63%
-0.24%
0.00%
0.00%
-2.39%
0.19%
-0.25%
0.00%
-0.18%
0.34%
0.17%
0.11%
0.00%
0.00%
26.27%

-11,874.74
-19,791.23

-2.36%
-3.94%

100,275.54

19.97%

AH (P1/P0)

P1

AV P1

AH P1

AH P1 (inflao 25%)

-28.57%
-28.57%
-28.57%
-28.57%
-28.57%
-28.57%
-28.57%
-37.14%
-37.14%
-8.87%
78.95%
0.00%
0.00%
0.00%
0.00%
102.48%
25.00%
100.00%
100.00%
0.00%
-162.04%
39.46%
100.00%
33.33%
-58.82%
80.74%
17.55%
100.00%
100.00%
-22.38%

57.14%
57.14%
57.14%
57.14%
57.14%
57.14%
57.14%
50.29%
50.29%
72.91%
143.16%
80.00%
80.00%
80.00%
80.00%
161.98%
100.00%
0.00%
0.00%
80.00%
-49.63%
111.57%
0.00%
106.67%
32.94%
144.59%
94.04%
0.00%
0.00%
62.09%

-2.57%
-4.28%

-22.38%
-22.38%

62.09%
62.09%

21.69%

-22.38%

62.09%

100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%

500,000.00
500,000.00
-141,250.00
-95,000.00
-8,250.00
-38,000.00
358,750.00
-220,000.00
-220,000.00
138,750.00
-36,342.50
-8,038.50
-5,750.00
-172.50
-2,116.00
-26,727.00
-1,500.00
-1,227.00
-12,000.00
-12,000.00
-577.00
-1,767.00
-500.00
-1,200.00
700.00
1,567.00
623.00
-1,000.00
-1,000.00
102,407.50

-61.32%
-61.32%
38.68%
-10.13%
-2.24%
-1.60%
-0.05%
-0.59%
-7.45%
-0.42%
-0.34%
-3.34%
-3.34%
-0.16%
-0.49%
-0.14%
-0.33%
0.20%
0.44%
0.17%
-0.28%
-0.28%
28.55%

100.00%
100.00%

-9,216.68
-15,361.13
77,829.70

100.00%

*** O ANO BASE COM VALOR ZERADO NO POSSVEL FAZER ANLISE HORIZONTAL, ENTRETANTO, PELO FATO DE TER HAVIDO AUMENTO ATRIBU O VALOR DE 100% EM SUA ANLISE