Fluxo Financeiro

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Itens 0 1 2 3 4 5 6 7 8

1 E/S # (=) ENTRADAS [E] 0 2,925 3,900 4,875 5,850 5,850 5,850 6,825 6,825
2 E/S (+) Entradas Operacionais [EO] 0 2,925 3,900 4,875 5,850 5,850 5,850 6,825 6,825
3 E P (*) Vendas de Produtos Geradas 0 0 0 0 0 0 0 0
4 E P (*) Vendas de Serviços Geradas 2,925 3,900 4,875 5,850 5,850 5,850 6,825 6,825
5 E/S Disponível (Caixa e Bancos) 0 2,925 3,900 4,875 5,850 5,850 5,850 6,825 6,825
6 E Vendas Recebidas à Vista 0 2,925 3,900 4,875 5,850 5,850 5,850 6,825 6,825
7 E Entradas de Capital de Giro
8 E/S Realizável a Curto Prazo (Financ. Concedidos) 0 0 0 0 0 0 0 0 0
9 E Vendas a Receber - 30 Dias
10 E Vendas a Receber - 60 Dias
11 E Vendas a Receber - 90 Dias
12 E/S Vendas Não Realizadas - Deduções (-) 0 0 0 0 0 0 0 0 0
13 E Devoluções
14 E Inadimplências
15 E/S (+) Entradas Não Operacionais [ENO] 0 0 0 0 0 0 0 0 0
16 S ACM Disponibilidades das Aplicações - Acumulado 0 0 0 0 0 0 0 0 0
17 E/S Disponíbilidades das Aplicações 0 0 0 0 0 0 0 0 0
18 E Aplicações (+) 0 0 0 0 0 0 0 0 0
19 E % Taxa de remuneração (%) 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00%
20 E Rendimentos (+) 0 0 0 0 0 0 0 0 0
21 E Resgates (-) 0 0 0 0 0 0 0 0 0
22 E % Taxa de tributação (%) 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00%
23 E Tributações (-) 0 0 0 0 0 0 0 0 0
24 E/S # (=) SAÍDAS [S] 0 4,447 4,681 4,681 4,681 4,681 4,681 4,681 4,681
25 E/S F/V (-) Saídas Operacionais [SO] 0 4,364 4,598 4,598 4,598 4,598 4,598 4,598 4,598
26 E/S F/V Custo de Serviços 0 0 0 0 0 0 0 0 0
27 E P (*) Custo - Serviço 0 0 0 0 0 0 0 0
28 E P (*) Preço - Serviço 75 75 75 75 75 75 75 75
29 E P (*) Número de Unidades Produtivas (Maq/Empreg) 1 1 1 1 1 1 1 1
30 E P (*) Capacidade de Produção p/ Unidade 130 130 130 130 130 130 130 130
31 E % (*) Evolução da Capacidade Produtiva (%) 30.00% 40.00% 50.00% 60.00% 60.00% 60.00% 70.00% 70.00%
32 E P (*) Produção Atingida / Mês 39 52 65 78 78 78 91 91
33 E V Custo de Serrviços Prestados (CSP) 0 0 0 0 0 0 0 0
34 E/S F/V Custo de Produtos 0 0 0 0 0 0 0 0 0
35 E P (*) Custo - Produto 0 0 0 0 0 0 0 0 0
36 E P (*) Preço - Produto 0 0 0 0 0 0 0 0 0
37 E P (*) Qte Entrada 0 0 0 0 0 0 0 0 0
38 E P (*) Qte Saída 0 0 0 0 0 0 0 0 0
39 E P (*) Qte Saldo 0 0 0 0 0 0 0 0 0
40 E P (*) Qtde Saldo - Acumulado 0 0 0 0 0 0 0 0 0
41 E P (*) Compras 0 0 0 0 0 0 0 0 0
42 E V Custo de Produtos Vendidos (CPV) 0 0 0 0 0 0 0 0 0
43 E P (*) Saldo de Estoque 0 0 0 0 0 0 0 0 0
44 E P (*) Saldo de Estoque Acumulado 0 0 0 0 0 0 0 0 0
45 E/S F/V Desp c/ Mão de Obra Direta e Indireta 0 2,260 2,260 2,260 2,260 2,260 2,260 2,260 2,260
46 E F Benefício - Assistência Médica 0 0 0 0 0 0 0 0
47 E F Benefício - SAT (Seguro de Acidente no Trabalho) 0 0 0 0 0 0 0 0
48 E F Benefício - Vale Refeição 0 0 0 0 0 0 0 0
49 E F Benefício - Vale Transporte 0 0 0 0 0 0 0 0
50 E F Encargos Sociais - Pró-Labore (IRRF etc)
51 E F Encargos Sociais - Salários (INSS, FGTS etc.) 560 560 560 560 560 560 560 560
52 E V Remuneração - Comissões 0 0 0 0 0 0 0 0
53 E F Remuneração Total - Pró-labore (MOI/Adm)* 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
54 E F Remuneração Total - Salários 700 700 700 700 700 700 700 700
55 E P (*) Qtde Empregados - Total (QET) 3 3 3 3 3 3 3 3
56 E P (*) Qtde de Retiradas Pró-Labore 1 1 1 1 1 1 1 1 1
57 E P (*) Qtde de Pessoal Assalariado 2 2 2 2 2 2 2 2 2
58 E P (*) Valor de Salário 350 350 350 350 350 350 350 350 350
59 E P (*) Valor Pró-Labore 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
60 E/S F/V Desp c/ Provisões MOD/MOI (Formação de Fundo) 0 164 164 164 164 164 164 164 164
61 E F 13o. Salário 58 58 58 58 58 58 58 58
62 E F Férias 1/1 58 58 58 58 58 58 58 58
63 E F Férias 1/3 19 19 19 19 19 19 19 19
64 E F Verbas Idenizatórias de Recisão (Formação de Fundo) 28 28 28 28 28 28 28 28
65 E/S F/V Desp c/ Manutenção da Planta 0 1,140 1,140 1,140 1,140 1,140 1,140 1,140 1,140
66 E F Aluguel 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
67 E F Combustíveis 0 0 0 0 0 0 0 0
68 E F Condominio 0 0 0 0 0 0 0 0
69 E F Correio / Postagens 0 0 0 0 0 0 0 0
70 E F Internet (Assinatura de Serv. Provedor) 0 0 0 0 0 0 0 0
71 E F Material de Escritório 10 10 10 10 10 10 10 10
72 E F Material de Limpeza 0 0 0 0 0 0 0 0
73 E F Tarifa de Água 50 50 50 50 50 50 50 50
74 E F Tarifa de Energia Elétrica 50 50 50 50 50 50 50 50
75 E F Telefone / Fax 30 30 30 30 30 30 30 30
76 E/S F/V Desp c/ Serviços de Terceiros 0 200 200 200 200 200 200 200 200
77 E V Auditoria 0 0 0 0 0 0 0 0
78 E V Consultoria / Assessoria 0 0 0 0 0 0 0 0
79 E F Contabilidade 100 100 100 100 100 100 100 100
80 E F Limpeza e Conservação 0 0 0 0 0 0 0 0
81 E F Manutenção - Máquinas e Equipamentos 0 0 0 0 0 0 0 0
82 E F Manutenção - Predial (Reformas, pinturas) 0 0 0 0 0 0 0 0
83 E V Manutenção - Veículos (Oficina) 0 0 0 0 0 0 0 0
84 E F Publicações Especializadas - Jornais/Revistas 0 0 0 0 0 0 0 0
85 E V Publicações Legais (Editais, Atas...) 0 0 0 0 0 0 0 0
86 E F Publicidade e Marketing - Jornal / Rádio / TV 0 0 0 0 0 0 0 0
87 E F Segurança Patrimonial (Vigilância) 0 0 0 0 0 0 0 0
88 E F Seguros (Diversos) 100 100 100 100 100 100 100 100
89 E V Transportes / Fretes 0 0 0 0 0 0 0 0
90 E/S F/V Desp c/ Serv e Prod Financeiros 0 0 0 0 0 0 0 0 0
91 E V CPMF 0 0 0 0 0 0 0 0
92 E V Juros sobre Capital Próprio 0 0 0 0 0 0 0 0
93 E V Juros sobre Capital de Terceiros 0 0 0 0 0 0 0 0
94 E V Taxas Bancárias 0 0 0 0 0 0 0 0
95 E/S F/V Desp c/ Impostos 0 0 234 234 234 234 234 234 234
96 E V ===> ESTIMATIVA GLOBAL (Sem Detalhamento) 0 0 0 0 0 0 0 0
97 E V (E) Imposto Simples 0 234 234 234 234 234 234 234
98 E V (E) ICMS - Imposto s/ Circulação de Mercadorias 0 0 0 0 0 0 0 0
99 E V (F) IPI - Imposto s/ Produtos Industrializados 0 0 0 0 0 0 0 0
100 E V (F) COFINS 0 0 0 0 0 0 0 0
101 E V (F) CS - Contribuição Social 0 0 0 0 0 0 0 0

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 Fluxo Financeiro

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Itens 0 1 2 3 4 5 6 7 8

102 E V (F) IRPJ 0 0 0 0 0 0 0 0

103 E V (F) PIS - Programa de Integração Social 0 0 0 0 0 0 0 0
104 E V (M) ISS-QN - Imposto s/ Serv de Qualquer Natureza 0 0 0 0 0 0 0 0
105 E/S F/V Desp c/ Taxas e Tributos 0 600 600 600 600 600 600 600 600
106 E F (M) IPTU - Imp s/ Propriedade Territorial Urbana 600 600 600 600 600 600 600 600
107 E F (E) IPVA - Imp s/ Propriedade de Veículos Automotores 0 0 0 0 0 0 0 0
108 E F Royaltties (Franquias) 0 0 0 0 0 0 0 0
109 E/S F/V Desp c/ Manut de Ativos Fixos 0 0 0 0 0 0 0 0 0
110 E F Diversos (Manut. Prédios, Máq. e Equip.) 0 0 0 0 0 0 0 0
111 E/S F/V (-) Saídas Não Operacionais [SNO] 0 83 83 83 83 83 83 83 83
112 E/S F/V Desp c/ Depreciações (Formação de Fundo) 0 83 83 83 83 83 83 83 83
113 E F Imóvel (Terreno, Prédio etc.) 0 0 0 0 0 0 0 0
114 E F Máquinas e Equipamentos (10 anos) 83 83 83 83 83 83 83 83
115 E F Movéis e Utensilios 0 0 0 0 0 0 0 0
116 E F Veículos 0 0 0 0 0 0 0 0
117 E/S F/V (=) SALDO DE CAIXA OPERACIONAL [SCO=EO-SO] 0 (1,439) (698) 277 1,252 1,252 1,252 2,227 2,227
118 S ACM Saldo de Caixa Operacional - Acumulado 0 (1,439) (2,137) (1,860) (608) 643 1,895 4,122 6,349
119 E/S (-) Investimentos [INV] 10,000 1,583 768 0 0 0 0 0 0
120 S ACM Investimentos Totais - Acumulado 12,350.94 10,000 11,583 12,351 12,351 12,351 12,351 12,351 12,351 12,351
121 E/S Diferido (Gastos c/ Instalação) 0
122 E Plantas e Projetos
123 E Reformas e Adaptações
124 E Consultoria / Assessoria Jurídica - Contratos CP/VD
125 E Consultoria / Assessoria Jurídica - Plano de Negócios
126 E/S Imobilizado Tangível 10,000 0 0 0 0 0 0 0 0
127 E Imóvel (Terreno, Prédio etc.)
128 E Máquinas e Equipamentos 10,000
129 E Móveis e Utensílios
130 E Veículos
131 E/S Imobilizado Intangível 0 0 0 0 0 0 0 0 0
132 E Ponto Comercial / Luvas de Locação
133 E Marcas e Patentes
134 E Taxa de Franquia
135 E/S Capital de Giro - Necessidade Líquida de Caixa (NLC) 0 1,583 768 0 0 0 0 0 0
136 E SCO Negativo + margem seg. de 10% (Dimensionado Dinâmicamente) 0 1,583 768 0 0 0 0 0 0
137 E/S (=) FLUXO DE CAIXA RELEVANTE [FCR=SCO-INV] (10,000) (3,022) (1,466) 277 1,252 1,252 1,252 2,227 2,227
138 S ACM Fluxo de Caixa Relevante - Acumulado (FCR_ACUM) (10,000) (13,022) (14,488) (14,211) (12,959) (11,708) (10,456) (8,229) (6,002)
139 E/S (=) ESTRUTURA DE CAPITAL 0 0 0 0 0 0 0 0 0
140 E/S (+) Aportes de Capital [AP] 0 0 0 0 0 0 0 0 0
141 S ACM Aportes Totais - Acumulado (AP_ACUM) 0.00 0 0 0 0 0 0 0 0 0
142 S ACM Aportes de Sócios - Acumulado (APS_ACUM) 5,000 6,583 7,351 7,351 7,351 7,351 7,351 7,351 7,351
143 S ACM Aportes de Terceiros - Acumulado (APT_ACUM) 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000
144 E/S Capital Social (Integralizado) 5,000 0 0 0 0 0 0 0 0
145 E Sócios (CSS_S) 5,000 0 0 0 0 0 0 0
146 E Terceiros (CSS_T) 0 0 0 0 0 0 0 0
147 E/S Capital Externo (Empréstimos/Financiamentos) 5,000 1,583 768 0 0 0 0 0 0
148 E Sócios (CGF_S) = NLC 0 1,583 768 0 0 0 0 0 0
149 E Terceiros (CGF_T) 5,000 0 0 0 0 0 0 0
150 E/S (-) Amortizações de Capital [AM] 0 0 0 0 0 0 0 0 0
151 S ACM Amortizações Totais - Acumulado (AM_ACUM) 0.00 0 0 0 0 0 0 0 0 0
152 S ACM Amortizações à Sócios - Acumulado (AMS_ACUM) 0 0 0 0 0 0 0 0 0
153 S ACM Amortizações à Terceiros - Acumulado (AMT_ACUM) 0 0 0 0 0 0 0 0 0
154 E/S Amortizações de Capital 0 0 0 0 0 0 0 0 0
155 E Sócios 0 0 0 0 0 0 0 0 0
156 E Terceiros 0 0 0 0 0 0 0 0 0
157 E/S (=) NECESSIDADE DE CAPITAL [Situação ideal: AP-INV=0] (10,000) (11,583) (12,351) (12,351) (12,351) (12,351) (12,351) (12,351) (12,351)
158 E/S ACM Investimentos Totais - Acumulado 12,350.94 10,000 11,583 12,351 12,351 12,351 12,351 12,351 12,351 12,351
159 E/S ACM Aportes Totais - Acumulado (AP_ACUM) 0.00 0 0 0 0 0 0 0 0 0
160 E/S (=) RESULTADOS & INDICADORES
161 E/S ENTRADAS TOTAIS | ET=ENO+EO 0 2,925 3,900 4,875 5,850 5,850 5,850 6,825 6,825
162 E/S F/V SAÍDAS TOTAIS | ST=SO+SNO 0 4,447 4,681 4,681 4,681 4,681 4,681 4,681 4,681
163 E/S F/V SALDO DE CAIXA TOTAL | SCT=ET-ST 0 (1,522) (781) 194 1,169 1,169 1,169 2,144 2,144
164 E/S Receitas Totais 0 2,925 3,900 4,875 5,850 5,850 5,850 6,825 6,825
165 S % Evolução - Receitas Totais (%) 33.33% 25.00% 20.00% 0.00% 0.00% 16.67% 0.00%
166 S Operacionais 0 2,925 3,900 4,875 5,850 5,850 5,850 6,825 6,825
167 S Não Operacionais (Financeiras etc.) 0 0 0 0 0 0 0 0 0
168 E/S Custos Totais 0 4,447 4,681 4,681 4,681 4,681 4,681 4,681 4,681
169 S % Evolução - Custos Totais (%) 5.26% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
170 S Custos Fixos (CF) 0 4,447 4,447 4,447 4,447 4,447 4,447 4,447 4,447
171 S Custos Variáveis (CV) 0 0 234 234 234 234 234 234 234
172 E/S Custos Classificados
173 S CP - Custos de Produção (Fixos ou Variáveis)
174 S CC - Custos de Comercialização (Fixos ou Variáveis)
175 E/S Margem de Contribuição (MC = EO - CV) 0 2,925 3,666 4,641 5,616 5,616 5,616 6,591 6,591
176 S % Margem de Contribuição Percentual (MCP = MC / EO) (%) 100.00% 94.00% 95.20% 96.00% 96.00% 96.00% 96.57% 96.57%
177 E/S Resultados (Lucro / Prejuízo)
178 S Lucro Bruto (LB) 0 (1,522) (547) 428 1,403 1,403 1,403 2,378 2,378
179 S Lucro Operacional (LO) 0 (1,522) (781) 194 1,169 1,169 1,169 2,144 2,144
180 S Lucro Operacional (LO_ACUM) 0 (1,522) (2,070) (1,642) (240) 1,163 2,565 4,943 7,320
181 S % Evolução do Lucro Operacional (%) 503.73% 0.00% 0.00% 83.44% 0.00%
182 S Lucro Líquido (LL)
183 S Lucro por Empregado (LE) (507) (260) 65 390 390 390 715 715
184 E/S Ponto de Equílibrio / Nívelamento
185 S Ponto de Equilibrio Operacional (PEO) 4,447 4,731 4,672 4,633 4,633 4,633 4,605 4,605
186 S Ponto de Equilibrio Econômico (PEE)
187 S Ponto de Equilibrio Financeiro (PEF)
188 E/S Retorno
189 S % Taxa de Lucratividade Operacional (média(LO/EO) (% a.m.) 39.93% -52.05% -20.04% 3.97% 19.98% 19.98% 19.98% 31.41% 31.41%
190 S % Taxa de Rentabilidade do Capital (LO_ACUM / VPL_INV ) (~ % a.m) 32.81%
191 S % ROCE (% a.m.) (Retorno sobre o capital total) #DIV/0!
192 S % ROSI (% a.m.) (Retorno sobre o capital dos sócios) 51.35%
193 S % Taxa de Oportunidade/Atratividade (Seq. Incremental gráfica) -5.00% -4.50% -4.00% -3.50% -3.00% -2.50% -2.00% -1.50% -1.00%
194 S % Taxa de Oportunidade/Atratividade - Escolhida p/ o Projeto 1.00%
195 S % TIR (Taxa Interna de Retorno) 13.91%
196 S VPL_INV - (Desc c/ Tx Op Projeto) 12,198
197 S VPL_FCR (Desc c/ Tx Op Projeto => 1.00% ) 97,795.58 97,796
198 S VPL_FCR (Seq. Incremental gráfica) 498,653 431,459 374,017 324,810 282,572 246,242 214,930 187,887 164,483
199 S Payback (em períodos) 0 12,351
200 E/S # (=) # # # # # # # # # # #

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1 E/S # 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
2 E/S 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
3 E P 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
4 E P 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
5 E/S 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 E 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
7 E
8 E/S 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
9 E
10 E
11 E
12 E/S 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
13 E
14 E
15 E/S 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
16 S ACM 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
17 E/S 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
18 E 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
19 E % 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00%
20 E 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
21 E 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
22 E % 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00%
23 E 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
24 E/S # 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
25 E/S F/V 4,598 4,598 4,598 4,598 4,598 4,598 4,598 4,598 4,598 4,598 4,598 4,598 4,598 4,598 4,598
26 E/S F/V 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
27 E P 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
28 E P 75 75 75 75 75 75 75 75 75 75 75 75 75 75 75
29 E P 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
30 E P 130 130 130 130 130 130 130 130 130 130 130 130 130 130 130
31 E % 70.00% 80.00% 80.00% 80.00% 90.00% 90.00% 90.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%
32 E P 91 104 104 104 117 117 117 130 130 130 130 130 130 130 130
33 E V 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
34 E/S F/V 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
35 E P 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
36 E P 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
37 E P 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
38 E P 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
39 E P 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
40 E P 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
41 E P 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
42 E V 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
43 E P 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
44 E P 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
45 E/S F/V 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
46 E F 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
47 E F 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
48 E F 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
49 E F 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
50 E F
51 E F 560 560 560 560 560 560 560 560 560 560 560 560 560 560 560
52 E V 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
53 E F 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
54 E F 700 700 700 700 700 700 700 700 700 700 700 700 700 700 700
55 E P 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3
56 E P 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
57 E P 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2
58 E P 350 350 350 350 350 350 350 350 350 350 350 350 350 350 350
59 E P 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
60 E/S F/V 164 164 164 164 164 164 164 164 164 164 164 164 164 164 164
61 E F 58 58 58 58 58 58 58 58 58 58 58 58 58 58 58
62 E F 58 58 58 58 58 58 58 58 58 58 58 58 58 58 58
63 E F 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19
64 E F 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28
65 E/S F/V 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
66 E F 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
67 E F 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
68 E F 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
69 E F 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
70 E F 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
71 E F 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10
72 E F 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
73 E F 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50
74 E F 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50
75 E F 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30
76 E/S F/V 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200
77 E V 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
78 E V 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
79 E F 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100
80 E F 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
81 E F 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
82 E F 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
83 E V 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
84 E F 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
85 E V 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
86 E F 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
87 E F 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
88 E F 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100
89 E V 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
90 E/S F/V 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
91 E V 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
92 E V 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
93 E V 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
94 E V 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
95 E/S F/V 234 234 234 234 234 234 234 234 234 234 234 234 234 234 234
96 E V 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
97 E V 234 234 234 234 234 234 234 234 234 234 234 234 234 234 234
98 E V 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
99 E V 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
100 E V 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
101 E V 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

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9 10 11 12 13 14 15 16 17 18 19 20 21 22 23

102 E V 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
103 E V 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
104 E V 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
105 E/S F/V 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600
106 E F 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600
107 E F 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
108 E F 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
109 E/S F/V 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
110 E F 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
111 E/S F/V 83 83 83 83 83 83 83 83 83 83 83 83 83 83 83
112 E/S F/V 83 83 83 83 83 83 83 83 83 83 83 83 83 83 83
113 E F 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
114 E F 83 83 83 83 83 83 83 83 83 83 83 83 83 83 83
115 E F 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
116 E F 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
117 E/S F/V 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
118 S ACM 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
119 E/S 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
120 S 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
121 E/S
122 E
123 E
124 E
125 E
126 E/S 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
127 E
128 E
129 E
130 E
131 E/S 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
132 E
133 E
134 E
135 E/S 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
136 E 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
137 E/S 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
138 S ACM (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
139 E/S 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
140 E/S 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
141 S ACM 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
142 S ACM 7,351 7,351 7,351 7,351 7,351 7,351 7,351 7,351 7,351 7,351 7,351 7,351 7,351 7,351 7,351
143 S ACM 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000
144 E/S 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
145 E 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
146 E 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
147 E/S 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
148 E 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
149 E 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
150 E/S 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
151 S ACM 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
152 S ACM 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
153 S ACM 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
154 E/S 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
155 E 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
156 E 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
157 E/S (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)
158 E/S 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
159 E/S ACM 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
160 E/S
161 E/S 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
162 E/S F/V 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
163 E/S F/V 2,144 3,119 3,119 3,119 4,094 4,094 4,094 5,069 5,069 5,069 5,069 5,069 5,069 5,069 5,069
164 E/S 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
165 S % 0.00% 14.29% 0.00% 0.00% 12.50% 0.00% 0.00% 11.11% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
166 S 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
167 S 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
168 E/S 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
169 S % 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
170 S 4,447 4,447 4,447 4,447 4,447 4,447 4,447 4,447 4,447 4,447 4,447 4,447 4,447 4,447 4,447
171 S 234 234 234 234 234 234 234 234 234 234 234 234 234 234 234
172 E/S
173 S
174 S
175 E/S 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
176 S % 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%
177 E/S
178 S 2,378 3,353 3,353 3,353 4,328 4,328 4,328 5,303 5,303 5,303 5,303 5,303 5,303 5,303 5,303
179 S 2,144 3,119 3,119 3,119 4,094 4,094 4,094 5,069 5,069 5,069 5,069 5,069 5,069 5,069 5,069
180 S 9,698 13,051 16,403 19,756 24,083 28,411 32,738 38,041 43,343 48,646 53,949 59,251 64,554 69,856 75,159
181 S % 0.00% 45.49% 0.00% 0.00% 31.26% 0.00% 0.00% 23.82% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
182 S
183 S 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
184 E/S
185 S 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
186 S
187 S
188 E/S
189 S % 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%
190 S %
191 S %
192 S %
193 S % -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%
194 S %
195 S %
196 S
197 S 97,796
198 S 144,187 126,551 111,194 97,796 86,081 75,819 66,812 58,889 51,907 45,743 40,290 35,456 31,164 27,346 23,943
199 S
200 E/S # # # # # # # # # # # # # # # #

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 Fluxo Financeiro

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Flag_E_S
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24 25 26 27 28 29 30 31 32 33 34 35 36

1 E/S # 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
2 E/S 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
3 E P 0 0 0 0 0 0 0 0 0 0 0 0 0
4 E P 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
5 E/S 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
6 E 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
7 E
8 E/S 0 0 0 0 0 0 0 0 0 0 0 0 0
9 E
10 E
11 E
12 E/S 0 0 0 0 0 0 0 0 0 0 0 0 0
13 E
14 E
15 E/S 0 0 0 0 0 0 0 0 0 0 0 0 0
16 S ACM 0 0 0 0 0 0 0 0 0 0 0 0 0
17 E/S 0 0 0 0 0 0 0 0 0 0 0 0 0
18 E 0 0 0 0 0 0 0 0 0 0 0 0 0
19 E % 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00%
20 E 0 0 0 0 0 0 0 0 0 0 0 0 0
21 E 0 0 0 0 0 0 0 0 0 0 0 0 0
22 E % 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00%
23 E 0 0 0 0 0 0 0 0 0 0 0 0 0
24 E/S # 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
25 E/S F/V 4,598 4,598 4,598 4,598 4,598 4,598 4,598 4,598 4,598 4,598 4,598 4,598 4,598
26 E/S F/V 0 0 0 0 0 0 0 0 0 0 0 0 0
27 E P 0 0 0 0 0 0 0 0 0 0 0 0 0
28 E P 75 75 75 75 75 75 75 75 75 75 75 75 75
29 E P 1 1 1 1 1 1 1 1 1 1 1 1 1
30 E P 130 130 130 130 130 130 130 130 130 130 130 130 130
31 E % 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%
32 E P 130 130 130 130 130 130 130 130 130 130 130 130 130
33 E V 0 0 0 0 0 0 0 0 0 0 0 0 0
34 E/S F/V 0 0 0 0 0 0 0 0 0 0 0 0 0
35 E P 0 0 0 0 0 0 0 0 0 0 0 0 0
36 E P 0 0 0 0 0 0 0 0 0 0 0 0 0
37 E P 0 0 0 0 0 0 0 0 0 0 0 0 0
38 E P 0 0 0 0 0 0 0 0 0 0 0 0 0
39 E P 0 0 0 0 0 0 0 0 0 0 0 0 0
40 E P 0 0 0 0 0 0 0 0 0 0 0 0 0
41 E P 0 0 0 0 0 0 0 0 0 0 0 0 0
42 E V 0 0 0 0 0 0 0 0 0 0 0 0 0
43 E P 0 0 0 0 0 0 0 0 0 0 0 0 0
44 E P 0 0 0 0 0 0 0 0 0 0 0 0 0
45 E/S F/V 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
46 E F 0 0 0 0 0 0 0 0 0 0 0 0 0
47 E F 0 0 0 0 0 0 0 0 0 0 0 0 0
48 E F 0 0 0 0 0 0 0 0 0 0 0 0 0
49 E F 0 0 0 0 0 0 0 0 0 0 0 0 0
50 E F
51 E F 560 560 560 560 560 560 560 560 560 560 560 560 560
52 E V 0 0 0 0 0 0 0 0 0 0 0 0 0
53 E F 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
54 E F 700 700 700 700 700 700 700 700 700 700 700 700 700
55 E P 3 3 3 3 3 3 3 3 3 3 3 3 3
56 E P 1 1 1 1 1 1 1 1 1 1 1 1 1
57 E P 2 2 2 2 2 2 2 2 2 2 2 2 2
58 E P 350 350 350 350 350 350 350 350 350 350 350 350 350
59 E P 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
60 E/S F/V 164 164 164 164 164 164 164 164 164 164 164 164 164
61 E F 58 58 58 58 58 58 58 58 58 58 58 58 58
62 E F 58 58 58 58 58 58 58 58 58 58 58 58 58
63 E F 19 19 19 19 19 19 19 19 19 19 19 19 19
64 E F 28 28 28 28 28 28 28 28 28 28 28 28 28
65 E/S F/V 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
66 E F 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
67 E F 0 0 0 0 0 0 0 0 0 0 0 0 0
68 E F 0 0 0 0 0 0 0 0 0 0 0 0 0
69 E F 0 0 0 0 0 0 0 0 0 0 0 0 0
70 E F 0 0 0 0 0 0 0 0 0 0 0 0 0
71 E F 10 10 10 10 10 10 10 10 10 10 10 10 10
72 E F 0 0 0 0 0 0 0 0 0 0 0 0 0
73 E F 50 50 50 50 50 50 50 50 50 50 50 50 50
74 E F 50 50 50 50 50 50 50 50 50 50 50 50 50
75 E F 30 30 30 30 30 30 30 30 30 30 30 30 30
76 E/S F/V 200 200 200 200 200 200 200 200 200 200 200 200 200
77 E V 0 0 0 0 0 0 0 0 0 0 0 0 0
78 E V 0 0 0 0 0 0 0 0 0 0 0 0 0
79 E F 100 100 100 100 100 100 100 100 100 100 100 100 100
80 E F 0 0 0 0 0 0 0 0 0 0 0 0 0
81 E F 0 0 0 0 0 0 0 0 0 0 0 0 0
82 E F 0 0 0 0 0 0 0 0 0 0 0 0 0
83 E V 0 0 0 0 0 0 0 0 0 0 0 0 0
84 E F 0 0 0 0 0 0 0 0 0 0 0 0 0
85 E V 0 0 0 0 0 0 0 0 0 0 0 0 0
86 E F 0 0 0 0 0 0 0 0 0 0 0 0 0
87 E F 0 0 0 0 0 0 0 0 0 0 0 0 0
88 E F 100 100 100 100 100 100 100 100 100 100 100 100 100
89 E V 0 0 0 0 0 0 0 0 0 0 0 0 0
90 E/S F/V 0 0 0 0 0 0 0 0 0 0 0 0 0
91 E V 0 0 0 0 0 0 0 0 0 0 0 0 0
92 E V 0 0 0 0 0 0 0 0 0 0 0 0 0
93 E V 0 0 0 0 0 0 0 0 0 0 0 0 0
94 E V 0 0 0 0 0 0 0 0 0 0 0 0 0
95 E/S F/V 234 234 234 234 234 234 234 234 234 234 234 234 234
96 E V 0 0 0 0 0 0 0 0 0 0 0 0 0
97 E V 234 234 234 234 234 234 234 234 234 234 234 234 234
98 E V 0 0 0 0 0 0 0 0 0 0 0 0 0
99 E V 0 0 0 0 0 0 0 0 0 0 0 0 0
100 E V 0 0 0 0 0 0 0 0 0 0 0 0 0
101 E V 0 0 0 0 0 0 0 0 0 0 0 0 0

55913974.xls Página 5 de 14
 Fluxo Financeiro

Flag_Critério
Flag_E_S
Linha

24 25 26 27 28 29 30 31 32 33 34 35 36

102 E V 0 0 0 0 0 0 0 0 0 0 0 0 0
103 E V 0 0 0 0 0 0 0 0 0 0 0 0 0
104 E V 0 0 0 0 0 0 0 0 0 0 0 0 0
105 E/S F/V 600 600 600 600 600 600 600 600 600 600 600 600 600
106 E F 600 600 600 600 600 600 600 600 600 600 600 600 600
107 E F 0 0 0 0 0 0 0 0 0 0 0 0 0
108 E F 0 0 0 0 0 0 0 0 0 0 0 0 0
109 E/S F/V 0 0 0 0 0 0 0 0 0 0 0 0 0
110 E F 0 0 0 0 0 0 0 0 0 0 0 0 0
111 E/S F/V 83 83 83 83 83 83 83 83 83 83 83 83 83
112 E/S F/V 83 83 83 83 83 83 83 83 83 83 83 83 83
113 E F 0 0 0 0 0 0 0 0 0 0 0 0 0
114 E F 83 83 83 83 83 83 83 83 83 83 83 83 83
115 E F 0 0 0 0 0 0 0 0 0 0 0 0 0
116 E F 0 0 0 0 0 0 0 0 0 0 0 0 0
117 E/S F/V 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
118 S ACM 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
119 E/S 0 0 0 0 0 0 0 0 0 0 0 0 0
120 S 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
121 E/S
122 E
123 E
124 E
125 E
126 E/S 0 0 0 0 0 0 0 0 0 0 0 0 0
127 E
128 E
129 E
130 E
131 E/S 0 0 0 0 0 0 0 0 0 0 0 0 0
132 E
133 E
134 E
135 E/S 0 0 0 0 0 0 0 0 0 0 0 0 0
136 E 0 0 0 0 0 0 0 0 0 0 0 0 0
137 E/S 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
138 S ACM 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
139 E/S 0 0 0 0 0 0 0 0 0 0 0 0 0
140 E/S 0 0 0 0 0 0 0 0 0 0 0 0 0
141 S ACM 0 0 0 0 0 0 0 0 0 0 0 0 0
142 S ACM 7,351 7,351 7,351 7,351 7,351 7,351 7,351 7,351 7,351 7,351 7,351 7,351 7,351
143 S ACM 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000
144 E/S 0 0 0 0 0 0 0 0 0 0 0 0 0
145 E 0 0 0 0 0 0 0 0 0 0 0 0 0
146 E 0 0 0 0 0 0 0 0 0 0 0 0 0
147 E/S 0 0 0 0 0 0 0 0 0 0 0 0 0
148 E 0 0 0 0 0 0 0 0 0 0 0 0 0
149 E 0 0 0 0 0 0 0 0 0 0 0 0 0
150 E/S 0 0 0 0 0 0 0 0 0 0 0 0 0
151 S ACM 0 0 0 0 0 0 0 0 0 0 0 0 0
152 S ACM 0 0 0 0 0 0 0 0 0 0 0 0 0
153 S ACM 0 0 0 0 0 0 0 0 0 0 0 0 0
154 E/S 0 0 0 0 0 0 0 0 0 0 0 0 0
155 E 0 0 0 0 0 0 0 0 0 0 0 0 0
156 E 0 0 0 0 0 0 0 0 0 0 0 0 0
157 E/S (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)
158 E/S 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
159 E/S ACM 0 0 0 0 0 0 0 0 0 0 0 0 0
160 E/S
161 E/S 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
162 E/S F/V 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
163 E/S F/V 5,069 5,069 5,069 5,069 5,069 5,069 5,069 5,069 5,069 5,069 5,069 5,069 5,069
164 E/S 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
165 S % 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
166 S 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
167 S 0 0 0 0 0 0 0 0 0 0 0 0 0
168 E/S 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
169 S % 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
170 S 4,447 4,447 4,447 4,447 4,447 4,447 4,447 4,447 4,447 4,447 4,447 4,447 4,447
171 S 234 234 234 234 234 234 234 234 234 234 234 234 234
172 E/S
173 S
174 S
175 E/S 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
176 S % 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%
177 E/S
178 S 5,303 5,303 5,303 5,303 5,303 5,303 5,303 5,303 5,303 5,303 5,303 5,303 5,303
179 S 5,069 5,069 5,069 5,069 5,069 5,069 5,069 5,069 5,069 5,069 5,069 5,069 5,069
180 S 80,461 85,764 91,066 96,369 101,672 106,974 112,277 117,579 122,882 128,184 133,487 138,789 144,092
181 S % 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
182 S
183 S 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
184 E/S
185 S 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
186 S
187 S
188 E/S
189 S % 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%
190 S %
191 S %
192 S %
193 S % 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%
194 S %
195 S %
196 S
197 S
198 S 20,904 18,187 15,753 13,568 11,605 9,837 8,243 6,804 5,502 4,324 3,255 2,285 1,403
199 S
200 E/S # # # # # # # # # # # # # #

55913974.xls Página 6 de 14
 Fluxo Financeiro

Pay-Back (FCR)
(=) FLUXO DE Row 200
CAIXA
RELEVANTE
[FCR=SCO-INV]

15,000

10,000

5,000

(5,000)

(10,000)

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

55913974.xls Página 7 de 14
55913974.xls
*** Versão de Demonstração - Não Licenciada *** Página 8 de 14

Pay-Back (FCR Acumulado)

Fluxo de Caixa Relevante - Row 200
Acumulado (FCR_ACUM)

140,000
120,000
100,000
80,000
60,000
40,000
20,000
0
(20,000)
(40,000)
1 3 5 7 9 11 13 15 17 19 21 23 25 27 29 31 33 35
0 2 4 6 8 10 12 14 16 18 20 22 24 26 28 30 32 34 36

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 VERSÃO DE DEMONSTRAÇÃO Página 9 de 14

Ponto de Equílibrio (Operacional)

(+) Entradas Ponto de Equilibrio Custos Variáveis (CV)
12,000 Operacionais [EO] Operacional (PEO)
Custos Fixos (CF) (=) SALDO DE CAIXA
OPERACIONAL
[SCO=EO-SO]
10,000

8,000

6,000

4,000

2,000

(2,000)
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

http://geocities.yahoo.com.br/magasine magasine@sigmanet.com.br
 Valor Presente Líquido

100,000
200,000
300,000
400,000
500,000
600,000

0
-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%

Taxa Oportunidade / Atratividade 5.00%

5.50%
97,795.58

6.00%
6.50%
7.00%
Projeto => 1.00% )

7.50%
8.00%
VPL_FCR (Desc c/ Tx Op

8.50%
9.00%
9.50%
VPL x Taxa de Oportunidade/Atratividade

10.00%
gráfica)

10.50%
11.00%
11.50%
12.00%
12.50%
13.00%
VPL_FCR (Seq. Incremental
 Capital Investido x Valor Presente Liquído
Aportes de Sócios - Acumulado Aportes de Terceiros - Acumulado Investimentos Totais - Acumulado VPL_FCR (Desc c/ Tx Op Projeto =>
(APS_ACUM) (APT_ACUM) 12,350.94 1.00% ) 97,795.58

120,000

100,000 97,796

80,000

60,000

40,000

20,000
12,351
7,351
5,000
0

55913974.xls 04/15/2011 - 13:42:10

 Taxas de Retorno (36 meses)
Taxa de Rentabilidade do Capital Taxa de Lucratividade Operacional TIR (Taxa Interna de Retorno)
(LO_ACUM / VPL_INV ) (~ % a.m) (média(LO/EO) (% a.m.)

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%

55913974.xls 04/15/2011 - 13:42:11

55913974.xls *** Versão de Demonstração - Uso limitado *** Página 13 de 14

PLANILHA ATIVA - Fluxo Financeiro Projetado para Plano de Negócios Idéia Cash ©
FICHA TÉCNICA 1
Tecla atalho "CTRL + a "
Diretório da instalação 'file:///opt/scribd/conversion/tmp/scratch2447/55913974.xls'#$Créditos
Manual de Referência Manual_ffppn_v1_r20040423_l.pdf (comercializado no site)
Autor Manoel Garcia da Silveira Neto
Home Page http://www.magasine.ideiacash.nom.br
E-mail magasine@gmail.com
Fórum http://br.groups.yahoo.com/group/ideiacash
Data de criação Jun-99
Última atualização Apr-04
Descrição A Planilha Ativa possibilita projeções de "Fluxo Financeiro" até 36 meses.
É uma ferramenta de "Análise de Investimentos" com elaboração de Plano de Contas
detalhado até os níveis de maior relevância.
Considera agrupamentos de contas definidos para "Centros" de Investimento, de Receita e de Custos.
Contempla uma análise econômica 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 gestão estão incluidos com base na lucratividade média do período.

http://www.magasine.ideiacash.nom.br magasine@sigmanet.com.br
 Análise de Sensibilidade - Seleção de Variáveis
Serviço
Custo Serviço 0 Taxa de Oportunidade/Atratividade - Escolhida p/ o Projeto 1%
Preço Serviço 75
Nr. Unid Produtivas 1
Cap Prod por Unid 130 Qtde Period Descrições Valor
Cap Prod Todas Unid 130 Saldo de Caixa Operacional - Acumulado 138,902
Cap Prod Total 130 Disponibilidades das Aplicações - Acumulado -
Comércio 34 #REF! #REF!
Custo Mercadoria 0 2 Aportes de Sócios - Acumulado (APS_ACUM) 7,351
Preço Mercadoria 0 1 Aportes de Terceiros - Acumulado (APT_ACUM) 5,000
Qte Entrada 0 Aportes Totais - Acumulado (AP_ACUM) 0.00 -
Qte Saída 0
Recursos Humanos Investimentos Totais - Acumulado 12,350.94 12,351
Qte Pró-Labore 1 VPL_INV - (Desc c/ Tx Op Projeto) 12,198
Qtde Salários 2 VPL_FCR (Desc c/ Tx Op Projeto => 1.00% ) 97,795.58 97,796
Vlr Pró-Labore 1000 TIR (Taxa Interna de Retorno) 13.91%
Vlr Salários 350 Payback (em períodos) 0
Saídas significantes Taxa de Rentabilidade do Capital (LO_ACUM / VPL_INV ) (~ % a.m) 32.81%
Aluguel 1000 ROCE (% a.m.) (Retorno sobre o capital total) #DIV/0!
IPTU 600 ROSI (% a.m.) (Retorno sobre o capital dos sócios) 51.35%

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