GESTÃO CAPITAL DE GIRO E ANÁLISE FINANCEIRA

Prof. Msc. Valnir Alberto Brandt

SE FINANCEIRA

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 12/31/2002 12/31/2003 12/31/2004 12/31/2005 12/31/2006
Vendas Líquidas 441,301.00 476,335.00 550,639.00 724,602.00 935,053.00
CMV/CPV (301,647.00) (332,421.00) (372,327.00) (485,693.00) (582,589.00)
Lucro Bruto 139,654.00 143,914.00 178,312.00 238,909.00 352,464.00
Despesas Operacionais (119,252.00) (154,336.00) (155,646.00) (222,702.00) (306,172.00)
Desp.Administrativas (17,458.00) (23,269.00) (27,725.00) (36,335.00) (66,904.00)
Desp. C/Vendas (101,810.00) (130,441.00) (131,644.00) (177,481.00) (272,004.00)
Depreciações - - - - -
Outras desp.rec.operacionais 16.00 (626.00) 3,723.00 (8,886.00) 32,736.00
Lucro Antes dos Juros e Impostos 20,402.00 (10,422.00) 22,666.00 16,207.00 46,292.00
Resultado Financeiro (14,661.00) (10,221.00) (13,363.00) (29,211.00) (39,099.00)
Receitas Financeiras - - - - -
Desp. Financeiras (14,661.00) (10,221.00) (13,363.00) (29,211.00) (39,099.00)
REP - 32,486.00 7,388.00 18,736.00 18,520.00
Rec.Desp.Não Operacionais - - - - -
Lucro Antes do IR e CS 5,741.00 11,843.00 16,691.00 5,732.00 25,713.00
Prov.p/I.R. C.S. 285.00 6,442.00 (1,124.00) 3,164.00 (1,532.00)
Lucro Liquido 6,026.00 18,285.00 15,567.00 8,896.00 24,181.00
(-) Dividendos distrib. - - - - -
Lucro Líquido do Período 6,026.00 18,285.00 15,567.00 8,896.00 24,181.00
COMPRAS NO PERÍODO 290,903.00 372,327.00 485,693.00 582,589.00

NOVO BALANÇO PROJETADO

12/31/2002 12/31/2003 12/31/2004 12/31/2005 12/31/2006
Ativo Circulante Financeiro 19,454.00 36,520.00 41,330.00 47,877.00 121,365.00
Disponível 19,454.00 36,520.00 41,330.00 47,877.00 121,365.00

Ativo Circulante Operacional 120,071.00 7,710.00 7,711.00 7,652.00 7,903.00

Duplicatas a Receber 77,284.00 0.00 0.00 0.00 0.00
Estoques 41,518.00 0.00 0.00 0.00 0.00
Outros Valores Operacionais 1,269.00 7,710.00 7,711.00 7,652.00 7,903.00
RLP 3,847.00 3,133.00 7,207.00 11,702.00 15,556.00
Ativo Permanente 17,632.00 43,673.00 48,941.00 99,302.00 148,411.00
Investimentos 5.00 16,137.00 12,100.00 28,753.00 54,051.00
Imobilizado 23,060.00 33,856.00 47,060.00 76,557.00 115,871.00
(-) Depreciações (5,530.00) (9,860.00) (15,773.00) (25,731.00) (44,177.00)
Diferido 97.00 3,540.00 5,554.00 19,723.00 22,666.00
Total do Ativo 161,004.00 91,036.00 105,189.00 166,533.00 293,235.00

Passivo Circulante Financeiro 17,282.00 12,249.00 16,118.00 22,855.00 35,882.00

Empréstimos 6,307.00 1,434.00 2,086.00 2,105.00 8,605.00
Duplicatas Descontadas 0.00 0.00 0.00 0.00 0.00
Dividendos e IR a Pagar 0.00 0.00 0.00 0.00 0.00
Outros Vlrs. Financeiros 10,975.00 10,815.00 14,032.00 20,750.00 27,277.00
Passivo Circulante Operacional 111,524.00 16,747.00 21,294.00 32,121.00 47,579.00
Fornecedores 95,434.00 0.00 0.00 0.00 0.00
Salários e Encargos 6,705.00 8,163.00 10,258.00 14,646.00 21,501.00
Impostos a Pagar 9,385.00 8,584.00 11,036.00 17,475.00 26,078.00
Outros Vltrs.Operacionais 0.00 0.00 0.00 0.00 0.00
ELP 7,224.00 18,781.00 8,951.00 24,032.00 91,464.00
Patrimônio Líquido 24,974.00 43,259.00 58,826.00 87,525.00 118,310.00
Capital Social 23,593.00 23,593.00 23,593.00 43,396.00 50,000.00
Reserva de Lucros 1,381.00 19,666.00 35,233.00 44,129.00 68,310.00
Outras Reservas 0.00 0.00 0.00 0.00 0.00
REF 0.00 0.00 0.00 0.00 0.00
Desp.Exerc.Seguintes 0.00 0.00 0.00 0.00 0.00
Total do Passivo 161,004.00 91,036.00 105,189.00 166,533.00 293,235.00