ATIVO X8 AV X8 X9 AV X9

CIRCULANTE R$ 8,000.00 10% R$ 6,500.00 7.2%

Caixa e Bancos R$ 1,000.00 1% R$ 1,200.00
conta corrente 1.3%

Contas a Receber R$ 2,000.00 3% R$ 1,300.00 1.4%

Estoques R$ 5,000.00 6% R$ 4,000.00 4.4%
NÃO CIRCULANTE R$ 72,000.00 90% R$ 83,500.00 92.8%
Realizável a Longo R$ 3,000.00 4% R$ 2,500.00
Prazo 2.8%

Investmentos R$ 6,000.00 8% R$ 8,000.00 8.9%

Imobilizado R$ 40,000.00 50% R$ 46,000.00 51.1%

Intangíveis R$ 23,000.00 29% R$ 27,000.00 30.0%

TOTAL R$ 80,000.00 100% R$ 90,000.00 100.0%

CCL LIQUIDEZ SECA LIQUIDEZ CORRENTE

CCL= AC-PC LS= (AC-ESTOQUE)/PC LS= AC/PC
R$ 1,500.00 0.5 1.30
AH PASSIVO X8 AV X8 X9 AV X9 AH
-18.8% CIRCULANTE R$ 6,000.00 7.5% R$ 5,000.00 5.6% -16.7%
20.0% Salários a Pagar R$ 3,000.00 3.8% R$ 2,300.00
2.6% -23.3%
-35.0% Contas a Pagar R$ 1,000.00 1.3% R$ 1,300.00 1.4% 30.0%
-20.0% Empréstmos R$ 2,000.00 2.5% R$ 1,400.00 1.6% -30.0%
16.0% 0.0%

-16.7% NÃO CIRCULANTE R$ 14,000.00 17.5% R$ 15,000.00

16.7% 7.1%
Exigível Longo
33.3% Prazo R$ 14,000.00 17.5% R$ 15,000.00
16.7% 7.1%
15.0% 0.0%
PATRIMÔNIO R$ 60,000.00
17.4% 75.0% R$ 70,000.00
LÍQUIDO 77.8% 16.7%
12.5% TOTAL R$ 80,000.00 100.0% R$ 90,000.00 100.0% 12.5%

LIQUIDEZ GERAL
LS= ((AC+RLP)/(PC+ELP))
0.45