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1 ATUAL NOVO EQUIP. ATUAL LUCRO OPERACIONAL IR 35% 35% 0 1 2 3 4 5 6 ANO EQUIP. ATUAL EQUIP. NOVO EQUIPAMENTO R$ 56,000.00 R$ 84,000.00 RECEITA R$ - 0 R$ 36,000.00 R$ 38,000.00 R$ 37,000.00 R$ 40,000.00 R$ 41,000.00 R$ 40,000.00 1 R$ 36,000.00 R$ 49,000.00 INSTALAÇÃO R$ 4,000.00 (-)CUSTO OPERACIONAL FIXOS R$ - 0 R$ - 0 R$ - 0 R$ - 0 R$ - 0 R$ - 0 R$ - 0 2 R$ 38,000.00 R$ 49,000.00 VIDA 10 8 (-)CUSTOS OPERACIONAL VAVIÁVEL R$ - 0 R$ - 0 R$ - 0 R$ - 0 R$ - 0 R$ - 0 R$ - 0 3 R$ 37,000.00 R$ 49,000.00 DEPRECIAÇÃO/ANO R$ 5,600.00 R$ 11,000.00 (=)LUCRO OPERACIONAL R$ 36,000.00 R$ 38,000.00 R$ 37,000.00 R$ 40,000.00 R$ 41,000.00 R$ 40,000.00 4 R$ 40,000.00 R$ 49,000.00 (-)DEPRECIAÇÃO -R$ 5,600.00 -R$ 5,600.00 -R$ 5,600.00 -R$ 5,600.00 -R$ 5,600.00 -R$ 5,600.00 5 R$ 41,000.00 R$ 49,000.00 VENDA MAQUINA ATUAL R$ 42,000.00 (=)LUCRO TRIBUTÁVEL R$ 30,400.00 R$ 32,400.00 R$ 31,400.00 R$ 34,400.00 R$ 35,400.00 R$ 34,400.00 6 R$ 40,000.00 R$ 49,000.00 VALOR M1 2 ANOS R$ 44,800.00 (-)IMPOSTO DE RENDA -R$ 10,640.00 -R$ 11,340.00 -R$ 10,990.00 -R$ 12,040.00 -R$ 12,390.00 -R$ 12,040.00 LUCRO -R$ 2,800.00 (=)LUCRO LIQUIDO R$ 19,760.00 R$ 21,060.00 R$ 20,410.00 R$ 22,360.00 R$ 23,010.00 R$ 22,360.00 IR -R$ 980.00 (+)DEPRECIAÇÃO R$ 5,600.00 R$ 5,600.00 R$ 5,600.00 R$ 5,600.00 R$ 5,600.00 R$ 5,600.00 INVEST. LIQ. R$ 45,020.00 (=)FLUXO DE CAIXA R$ - 0 R$ 25,360.00 R$ 26,660.00 R$ 26,010.00 R$ 27,960.00 R$ 28,610.00 R$ 27,960.00 EQUIP. NOVO 0 1 2 3 4 5 6 RECEITA R$ - 0 (-)CUSTO OPERACIONAL FIXOS -R$ 45,020.00 (-)CUSTOS OPERACIONAL VAVIÁVEL R$ - 0 (=)LUCRO OPERACIONAL R$ 49,000.00 R$ 49,000.00 R$ 49,000.00 R$ 49,000.00 R$ 49,000.00 R$ 49,000.00 (-)DEPRECIAÇÃO -R$ 11,000.00 -R$ 11,000.00 -R$ 11,000.00 -R$ 11,000.00 -R$ 11,000.00 -R$ 11,000.00 (=)LUCRO TRIBUTÁVEL R$ 38,000.00 R$ 38,000.00 R$ 38,000.00 R$ 38,000.00 R$ 38,000.00 R$ 38,000.00 (-)IMPOSTO DE RENDA -R$ 13,300.00 -R$ 13,300.00 -R$ 13,300.00 -R$ 13,300.00 -R$ 13,300.00 -R$ 13,300.00 (=)LUCRO LIQUIDO R$ 24,700.00 R$ 24,700.00 R$ 24,700.00 R$ 24,700.00 R$ 24,700.00 R$ 24,700.00 (+)DEPRECIAÇÃO R$ 11,000.00 R$ 11,000.00 R$ 11,000.00 R$ 11,000.00 R$ 11,000.00 R$ 11,000.00 (=)FLUXO DE CAIXA -R$ 45,020.00 R$ 35,700.00 R$ 35,700.00 R$ 35,700.00 R$ 35,700.00 R$ 35,700.00 R$ 35,700.00 ATUAL R$ - 0 R$ 25,360.00 R$ 26,660.00 R$ 26,010.00 R$ 27,960.00 R$ 28,610.00 R$ 27,960.00 NOVO -R$ 45,020.00 R$ 35,700.00 R$ 35,700.00 R$ 35,700.00 R$ 35,700.00 R$ 35,700.00 R$ 35,700.00 RESULTADO -R$ 45,020.00 R$ 10,340.00 R$ 9,040.00 R$ 9,690.00 R$ 7,740.00 R$ 7,090.00 R$ 7,740.00 2 INVESTIMENTO LIQUIDO VALOR VIDA VR DEPRECIAÇÃO/ANO 0 1 2 3 4 A B R$ 140,000.00 7 R$ - 0 R$ 20,000.00 RECEITA -R$ 152,500.00 IR 30% 30% R$ 258,000.00 4 R$ 110,000.00 R$ 37,000.00 (-)CUSTO OPERACIONAL FIXOS CUSTO DO EQUIPAMENTO -R$ 240,000.00 -R$ 286,000.00 R$ 300,000.00 4 R$ 80,000.00 R$ 55,000.00 (-)CUSTOS OPERACIONAL VAVIÁVEL INSTALAÇÃO -R$ 18,000.00 -R$ 14,000.00 (=)LUCRO OPERACIONAL R$ 120,000.00 R$ 120,000.00 R$ 120,000.00 R$ 120,000.00 VENDA R$ 125,000.00 R$ 125,000.00 (-)DEPRECIAÇÃO -R$ 37,000.00 -R$ 37,000.00 -R$ 37,000.00 -R$ 37,000.00 3 R$ 60,000.00 R$ 60,000.00 (=)LUCRO TRIBUTÁVEL R$ 83,000.00 R$ 83,000.00 R$ 83,000.00 R$ 83,000.00 LUCRO R$ 65,000.00 R$ 65,000.00 (-)IMPOSTO DE RENDA -R$ 24,900.00 -R$ 24,900.00 -R$ 24,900.00 -R$ 24,900.00 IR -R$ 19,500.00 -R$ 19,500.00 (=)LUCRO LIQUIDO R$ 58,100.00 R$ 58,100.00 R$ 58,100.00 R$ 58,100.00 IL -R$ 152,500.00 -R$ 194,500.00 (+)DEPRECIAÇÃO R$ 37,000.00 R$ 37,000.00 R$ 37,000.00 R$ 37,000.00 (=)FLUXO DE CAIXA -R$ 152,500.00 R$ 95,100.00 R$ 95,100.00 R$ 95,100.00 R$ 205,100.00 0 1 2 3 4 RECEITA -R$ 194,500.00 (-)CUSTO OPERACIONAL FIXOS (-)CUSTOS OPERACIONAL VAVIÁVEL (=)LUCRO OPERACIONAL R$ 122,000.00 R$ 124,000.00 R$ 130,000.00 R$ 132,000.00 (-)DEPRECIAÇÃO -R$ 55,000.00 -R$ 55,000.00 -R$ 55,000.00 -R$ 55,000.00 (=)LUCRO TRIBUTÁVEL R$ 67,000.00 R$ 69,000.00 R$ 75,000.00 R$ 77,000.00 (-)IMPOSTO DE RENDA -R$ 20,100.00 -R$ 20,700.00 -R$ 22,500.00 -R$ 23,100.00 (=)LUCRO LIQUIDO R$ 46,900.00 R$ 48,300.00 R$ 52,500.00 R$ 53,900.00 (+)DEPRECIAÇÃO R$ 55,000.00 R$ 55,000.00 R$ 55,000.00 R$ 55,000.00 (=)FLUXO DE CAIXA -R$ 194,500.00 R$ 101,900.00 R$ 103,300.00 R$ 107,500.00 R$ 188,900.00
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