PLANILHA PORTFÓLIO INDIVIDUAL

Esta é uma pré-visualização de arquivo. Entre para ver o arquivo original

Plan1
	 DRE e Fluxo de Caixa
	1	2	3	4	5	6	7	8	9	10	11	12	Total
	Preço de Venda	R$ 6.00	R$ 6.00	R$ 6.00	R$ 6.00	R$ 6.00	R$ 6.00	R$ 6.00	R$ 6.00	R$ 6.00	R$ 6.00	R$ 6.00	R$ 6.00	R$ 72.00
	Quantidade	20000	20000	20000	23200	23200	23200	30600	30600	30600	30600	30600	30600	313200
	Receita Bruta	R$ 120,000.00	R$ 120,000.00	R$ 120,000.00	R$ 139,200.00	R$ 139,200.00	R$ 139,200.00	R$ 183,600.00	R$ 183,600.00	R$ 183,600.00	R$ 183,600.00	R$ 183,600.00	R$ 183,600.00	R$ 1,879,200.00
	ICMS	R$ 21,600.00	R$ 21,600.00	R$ 21,600.00	R$ 25,056.00	R$ 25,056.00	R$ 25,056.00	R$ 33,048.00	R$ 33,048.00	R$ 33,048.00	R$ 33,048.00	R$ 33,048.00	R$ 33,048.00	R$ 338,256.00
	PIS	R$ 1,980.00	R$ 1,980.00	R$ 1,980.00	R$ 2,296.80	R$ 2,296.80	R$ 2,296.80	R$ 3,029.40	R$ 3,029.40	R$ 3,029.40	R$ 3,029.40	R$ 3,029.40	R$ 3,029.40	R$ 31,006.80
	COFINS	R$ 9,120.00	R$ 9,120.00	R$ 9,120.00	R$ 10,579.20	R$ 10,579.20	R$ 10,579.20	R$ 13,953.60	R$ 13,953.60	R$ 13,953.60	R$ 13,953.60	R$ 13,953.60	R$ 13,953.60	R$ 142,819.20
	Comissão	R$ 2,400.00	R$ 2,400.00	R$ 2,400.00	R$ 2,784.00	R$ 2,784.00	R$ 2,784.00	R$ 3,672.00	R$ 3,672.00	R$ 3,672.00	R$ 3,672.00	R$ 3,672.00	R$ 3,672.00	R$ 37,584.00
	Receita Líquida	R$ 84,900.00	R$ 84,900.00	R$ 84,900.00	R$ 98,484.00	R$ 98,484.00	R$ 98,484.00	R$ 129,897.00	R$ 129,897.00	R$ 129,897.00	R$ 129,897.00	R$ 129,897.00	R$ 129,897.00	R$ 1,329,534.00
	CPV	R$ 63,000.00	R$ 63,000.00	R$ 63,000.00	R$ 73,080.00	R$ 73,080.00	R$ 73,080.00	R$ 96,390.00	R$ 96,390.00	R$ 96,390.00	R$ 96,390.00	R$ 96,390.00	R$ 96,390.00	R$ 986,580.00
	Lucro Bruto	R$ 21,900.00	R$ 21,900.00	R$ 21,900.00	R$ 25,404.00	R$ 25,404.00	R$ 25,404.00	R$ 33,507.00	R$ 33,507.00	R$ 33,507.00	R$ 33,507.00	R$ 33,507.00	R$ 33,507.00	R$ 342,954.00
	água - luz - telefone	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 25,200.00
	prolabore	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 66,000.00
	salário + encargos	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 100,200.00
	transporte	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 21,600.00
	marketing	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 12,000.00
	depreciação	R$ 2,200.00	R$ 2,200.00	R$ 2,200.00	R$ 2,200.00	R$ 2,200.00	R$ 2,200.00	R$ 2,200.00	R$ 2,200.00	R$ 2,200.00	R$ 2,200.00	R$ 2,200.00	R$ 2,200.00	R$ 26,400.00
	Lucro Operacional	R$ 950.00	R$ 950.00	R$ 950.00	R$ 4,454.00	R$ 4,454.00	R$ 4,454.00	R$ 12,557.00	R$ 12,557.00	R$ 12,557.00	R$ 12,557.00	R$ 12,557.00	R$ 12,557.00	R$ 91,554.00
	IR	R$ 142.50	R$ 142.50	R$ 142.50	R$ 668.10	R$ 668.10	R$ 668.10	R$ 1,883.55	R$ 1,883.55	R$ 1,883.55	R$ 1,883.55	R$ 1,883.55	R$ 1,883.55	R$ 13,733.10
	CS	R$ 85.50	R$ 85.50	R$ 85.50	R$ 400.86	R$ 400.86	R$ 400.86	R$ 1,130.13	R$ 1,130.13	R$ 1,130.13	R$ 1,130.13	R$ 1,130.13	R$ 1,130.13	R$ 8,239.86
	Lucro Líquido	R$ 722.00	R$ 722.00	R$ 722.00	R$ 3,385.04	R$ 3,385.04	R$ 3,385.04	R$ 9,543.32	R$ 9,543.32	R$ 9,543.32	R$ 9,543.32	R$ 9,543.32	R$ 9,543.32	R$ 69,581.04
	Contas a Receber	Valor	1	2	3	4	5	6	7	8	9	10	11	12
	1	R$ 120,000.00	R$ 40,000.00	R$ 40,000.00	R$ 40,000.00
	2	R$ 120,000.00	R$ 40,000.00	R$ 40,000.00	R$ 40,000.00
	3	R$ 120,000.00	R$ 40,000.00	R$ 40,000.00	R$ 40,000.00
	4	R$ 139,200.00	R$ 46,400.00	R$ 46,400.00	R$ 46,400.00
	5	R$ 139,200.00	R$ 46,400.00	R$ 46,400.00	R$ 46,400.00
	6	R$ 139,200.00	R$ 46,400.00	R$ 46,400.00	R$ 46,400.00
	7	R$ 183,600.00	R$ 61,200.00	R$ 61,200.00	R$ 61,200.00
	8	R$ 183,600.00	R$ 61,200.00	R$ 61,200.00	R$ 61,200.00
	9	R$ 183,600.00	R$ 61,200.00	R$ 61,200.00	R$ 61,200.00
	10	R$ 183,600.00	R$ 61,200.00	R$ 61,200.00	R$ 61,200.00
	11	R$ 183,600.00	R$ 61,200.00	R$ 61,200.00
	12	R$ 183,600.00	R$ 61,200.00
	Total	R$ 40,000.00	R$ 80,000.00	R$ 120,000.00	R$ 126,400.00	R$ 132,800.00	R$ 139,200.00	R$ 154,000.00	R$ 168,800.00	R$ 183,600.00	R$ 183,600.00	R$ 183,600.00	R$ 183,600.00
	Fornecedores	Valor	1	2	3	4	5	6	7	8	9	10	11	12
	1	R$ 63,000.00	R$ 31,500.00	R$ 31,500.00
	2	R$ 63,000.00	R$ 31,500.00	R$ 31,500.00
	3	R$ 63,000.00	R$ 31,500.00	R$ 31,500.00
	4	R$ 73,080.00	R$ 36,540.00	R$ 36,540.00
	5	R$ 73,080.00	R$ 36,540.00	R$ 36,540.00
	6	R$ 73,080.00	R$ 36,540.00	R$ 36,540.00
	7	R$ 96,390.00	R$ 48,195.00	R$ 48,195.00
	8	R$ 96,390.00	R$ 48,195.00	R$ 48,195.00
	9	R$ 96,390.00	R$ 48,195.00	R$ 48,195.00
	10	R$ 96,390.00	R$ 48,195.00	R$ 48,195.00
	11	R$ 96,390.00	R$ 48,195.00	R$ 48,195.00
	12	R$ 96,390.00	R$ 48,195.00
	Total	R$ 31,500.00	R$ 63,000.00	R$ 63,000.00	R$ 68,040.00	R$ 73,080.00	R$ 73,080.00	R$ 84,735.00	R$ 96,390.00	R$ 96,390.00	R$ 96,390.00	R$ 96,390.00	R$ 96,390.00
	1	2	3	4	5	6	7	8	9	10	11	12
	Saldo Inicial	0.0	R$ 205,700.00	R$ 168,622.00	R$ 171,544.00	R$ 175,826.00	R$ 175,011.04	R$ 180,596.08	R$ 189,326.12	R$ 186,269.44	R$ 198,012.76	R$ 209,756.08	R$ 221,499.40
	Entradas com vendas	R$ 40,000.00	R$ 80,000.00	R$ 120,000.00	R$ 126,400.00	R$ 132,800.00	R$ 139,200.00	R$ 154,000.00	R$ 168,800.00	R$ 183,600.00	R$ 183,600.00	R$ 183,600.00	R$ 183,600.00
	Capital Integralizado	R$ 200,000.00
	Saldo em Caixa	R$ 240,000.00	R$ 285,700.00	R$ 288,622.00	R$ 297,944.00	R$ 308,626.00	R$ 314,211.04	R$ 334,596.08	R$ 358,126.12	R$ 369,869.44	R$ 381,612.76	R$ 393,356.08	R$ 405,099.40
	Fornecedores - CPV	R$ 31,500.00	R$ 63,000.00	R$ 63,000.00	R$ 68,040.00	R$ 73,080.00	R$ 73,080.00	R$ 84,735.00	R$ 96,390.00	R$ 96,390.00	R$ 96,390.00	R$ 96,390.00	R$ 96,390.00
	água - luz - telefone	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00
	prolabore	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00
	salário + encargos	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00
	transporte	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00
	marketing	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00
	IRPJ	R$ 142.50	R$ 142.50	R$ 142.50	R$ 668.10	R$ 668.10	R$ 668.10	R$ 1,883.55	R$ 1,883.55	R$ 1,883.55	R$ 1,883.55	R$ 1,883.55
	CSLL	R$ 85.50	R$ 85.50	R$ 85.50	R$ 400.86	R$ 400.86	R$ 400.86	R$ 1,130.13	R$ 1,130.13	R$ 1,130.13	R$ 1,130.13	R$ 1,130.13
	Comissão	R$ 2,400.00	R$ 2,400.00	R$ 2,400.00	R$ 2,784.00	R$ 2,784.00	R$ 2,784.00	R$ 3,672.00	R$ 3,672.00	R$ 3,672.00	R$ 3,672.00	R$ 3,672.00
	ICMS	R$ 21,600.00	R$ 21,600.00	R$ 21,600.00	R$ 25,056.00	R$ 25,056.00	R$ 25,056.00	R$ 33,048.00	R$ 33,048.00	R$ 33,048.00	R$ 33,048.00	R$ 33,048.00
	PIS	R$ 1,980.00	R$ 1,980.00	R$ 1,980.00	R$ 2,296.80	R$ 2,296.80	R$ 2,296.80	R$ 3,029.40	R$ 3,029.40	R$ 3,029.40	R$ 3,029.40	R$ 3,029.40
	COFINS	R$ 9,120.00	R$ 9,120.00	R$ 9,120.00	R$ 10,579.20	R$ 10,579.20	R$ 10,579.20	R$ 13,953.60	R$ 13,953.60	R$ 13,953.60	R$ 13,953.60	R$ 13,953.60
	Total de Saídas	R$ 34,300.00	R$ 117,078.00	R$ 117,078.00	R$ 122,118.00	R$ 133,614.96	R$ 133,614.96	R$ 145,269.96	R$ 171,856.68	R$ 171,856.68	R$ 171,856.68	R$ 171,856.68	R$ 171,856.68
	Fluxo de Caixa Livre	R$ 5,700.00	-R$ 37,078.00	R$ 2,922.00	R$ 4,282.00	-R$ 814.96	R$ 5,585.04	R$ 8,730.04	-R$ 3,056.68	R$ 11,743.32	R$ 11,743.32	R$ 11,743.32	R$ 11,743.32
	Saldo Final Acumul.	R$ 205,700.00	R$ 168,622.00	R$ 171,544.00	R$ 175,826.00	R$ 175,011.04	R$ 180,596.08	R$ 189,326.12	R$ 186,269.44	R$ 198,012.76	R$ 209,756.08	R$ 221,499.40	R$ 233,242.72
	Orçamento de Vendas e de Produção
	Administração Financeira e Orçamentária - Realizar o Orçamento
de Vendas e o Orçamento de Produção conforme solicitado.
	Orçamento de Vendas
	1º Trimestre	2º Trimestre	3º Trimestre	4 Trimestre
	Previsão de Vendas (unidades)	60,000	69,600	91,800	91,800
	Preço unitário – R$	6.00	6.00	6.00	6
	= Total de vendas – R$ (Receita Bruta)	360,000	417,600	550,800	550,800
	Impostos (27,25%)	98,100	113,796	150,093	150,093
	Receita Líquida	261,900	303,804	400,707	400,707
	Orçamento de Produção
	1º Trimestre	2º Trimestre	3º Trimestre	4º Trimestre
	Previsão de Vendas (unidades)	60,000	69,600	91,800	91,800
	(+) Estoque Final	6,960	9,180	9,180	10,200
	Total Prev. Necessária	66,960	78,780	100,980	102,000
	(-) Estoque Inicial	0	6,960	9,180	9,180
	Previsão de Produção	66,960	71,820	91,800	92,820
	MERCADO DE CAPITAIS
	LPA	34.79052
	Payout	0.35
	Dividendos	R$ 24,353.36
	Dividendos por ação	R$ 12.18
	Dividendo yield	0.5983627518
	P/L	0.5849294578
Plan2
	 DRE e o Fluxo de Caixa
	1	2	3	4	5	6	7	8	9	10	11	12	Total
	Preço de Venda	6	6	6	6	6	6	6	6	6	6	6	6	72
	Quantidade	20,000	20,000	20,000	23,200	23,200	23,200	30,600	30,600	30,600	30,600	30,600	30,600	313200
	Receita Bruta	120000	120000	120000	139200	139200	139200	183600	183600	183600	183600	183600	183600	1879200
	ICMS	21600	21600	21600	25056	25056	25056	33048	33048	33048	33048	33048	33048	338256
	PIS	1980	1980	1980	2296.8	2296.8	2296.8	3029.4	3029.4	3029.4	3029.4	3029.4	3029.4	31006.8
	COFINS	9120	9120	9120	10579.2	10579.2	10579.2	13953.6	13953.6	13953.6	13953.6	13953.6	13953.6	142819.2
	Comissão	2400	2400	2400	2784	2784	2784	3672	3672	3672	3672	3672	3672	37584
	Receita Líquida	84900	84900	84900	98484	98484	98484	129897	129897	129897	129897	129897	129897	1329534
	CPV	63000	63000	63000	73080	73080	73080	96390	96390	96390	96390	96390	96390	986580
	Lucro Bruto	21900	21900	21900	25404	25404	25404	33507	33507	33507	33507	33507	33507	342954
	água - luz - telefone	2100.00	2100.00	2100.00	2100.00	2100.00	2100.00	2100.00	2100.00	2100.00	2100.00	2100.00	2100.00	25200
	prolabore	5500.00	5500.00	5500.00	5500.00	5500.00	5500.00	5500.00	5500.00	5500.00	5500.00	5500.00	5500.00	66000
	salário + encargos	8350.00	8350.00	8350.00	8350.00	8350.00	8350.00	8350.00	8350.00	8350.00	8350.00	8350.00	8350.00	100200
	transporte	1800.00	1800.00	1800.00	1800.00	1800.00	1800.00	1800.00	1800.00	1800.00	1800.00	1800.00	1800.00	21600
	marketing	1000.00	1000.00	1000.00	1000.00	1000.00	1000.00	1000.00	1000.00	1000.00	1000.00	1000.00	1000.00	12000
	depreciação	2200.00	2200.00	2200.00	2200.00	2200.00	2200.00	2200.00	2200.00	2200.00	2200.00	2200.00	2200.00	26400
	Lucro Operacional	950	950	950	4454	4454	4454	12557	12557	12557	12557	12557	12557	91554
	IR	142.5	142.5	142.5	668.1	668.1	668.1	1883.55	1883.55	1883.55	1883.55	1883.55	1883.55	13733.1
	CS	85.5	85.5	85.5	400.86	400.86	400.86	1130.13	1130.13	1130.13	1130.13	1130.13	1130.13	8239.86
	Lucro Líquido	722	722	722	3385.04	3385.04	3385.04	9543.32	9543.32	9543.32	9543.32	9543.32	9543.32	69581.04
	Contas a Receber	Valor	1	2	3	4	5	6	7	8	9	10	11	12
	1	120000	40000.00	40000.00	40000.00
	2	120000	40000.00	40000.00	40000.00
	3	120000	40000.00	40000.00	40000.00
	4	139200	46400.00	46400.00	46400.00
	5	139200	46400.00	46400.00	46400.00
	6	139200	46400.00	46400.00	46400.00
	7	183600	61200.00	61200.00	61200.00
	8	183600	61200.00	61200.00	61200.00
	9	183600	61200.00	61200.00	61200.00
	10	183600	61200.00	61200.00	61200.00
	11	183600	61200.00	61200.00
	12	183600	61200.00
	Total	40000.00	80000.00	120000.00	126400.00	132800.00	139200.00	154000.00	168800.00	183600.00	183600.00	183600.00	183600.00
	Fornecedores	Valor	1	2	3	4	5	6	7	8	9	10	11	12
	1	63000	31,500	31,500
	2	63000	31,500	31,500
	3	63000	31,500	31,500
	4	73080	36,540	36,540
	5	73080	36,540	36,540
	6	73080	36,540	36,540
	7	96390	48,195	48,195
	8	96390	48,195	48,195
	9	96390	48,195	48,195
	10	96390	48,195	48,195
	11	96390	48,195	48,195
	12	96390	48,195
	Total	31,500	63,000	63,000	68,040	73,080	73,080	84,735	96,390	96,390	96,390	96,390	96,390
	1	2	3	4	5	6	7	8	9	10	11	12
	Saldo Inicial	0.00	* 205,700.00	* 168,662.00	* 171,544.00	* 175,011.04	* 175,011.04	* 180,596.08	* 189,326.12	* 186,269.44	* 198,012.76	* 209,756.08	* 221,449.40
	Entradas com vendas	40000.00	80000.00	120000.00	126400.00	132800.00	139200.00	154000.00	168800.00	183600.00	183600.00	183600.00	183600.00
	Capital Integralizado	200000.00
	Saldo em Caixa	240000.00	285700.00	288662.00	297944.00	307811.04	314211.04	334596.08	358126.12	369869.44	381612.76	393356.08	405049.40
	Fornecedores - CPV	31500.00	63000.00	63000.00	68040.00	73080.00	73080.00	84735.00	96390.00	96390.00	96390.00	96390.00	96390.00
	água - luz - telefone	2100.00	2100.00	2100.00	2100.00	2100.00	2100.00	2100.00	2100.00	2100.00	2100.00	2100.00
	prolabore	5500.00	5500.00	5500.00	5500.00	5500.00	5500.00	5500.00	5500.00	5500.00	5500.00	5500.00
	salário + encargos	8350.00	8350.00	8350.00	8350.00	8350.00	8350.00	8350.00	8350.00	8350.00	8350.00	8350.00
	transporte	1800.00	1800.00	1800.00	1800.00	1800.00	1800.00	1800.00	1800.00	1800.00	1800.00	1800.00	1800.00
	marketing	1000.00	1000.00	1000.00	1000.00	1000.00	1000.00	1000.00	1000.00	1000.00	1000.00	1000.00	1000.00
	IRPJ	142.50	142.50	142.50	668.10	668.10	668.10	1883.55	1883.55	1883.55	1883.55	1883.55
	CSLL	85.50	85.50	85.50	400.86	400.86	400.86	1130.13	1130.13	1130.13	1130.13	1130.13
	Comissão	2400.00	2400.00	2400.00	2784.00	2784.00	2784.00	3672.00	3672.00	3672.00	3672.00	3672.00
	ICMS	21600.00	21600.00	21600.00	25056.00	25056.00	25056.00	33048.00	33048.00	33048.00	33048.00	33048.00
	PIS	1980.00	1980.00	1980.00	2296.80	2296.80	2296.80	3029.40	3029.40	3029.40	3029.40	3029.40
	COFINS	9120.00	9120.00	9120.00	10579.20	10579.20	10579.20	13953.60	13953.60	13953.60	13953.60	13953.60
	Total de Saídas	34300.00	117078.00	117078.00	122118.00	133614.96	133614.96	145269.96	171856.68	171856.68	171856.68	171856.68	171856.68
	Fluxo de Caixa Livre	5700.00	-37078.00	2922.00	4282.00	-814.96	5585.04	8730.04	-3056.68	11743.32	11743.32	11743.32	11743.32
	Saldo Final Acumul.	R$ 205,700.00	R$ 168,622.00	R$ 171,584.00	R$ 175,826.00	R$ 174,196.08	R$ 180,596.08	R$ 189,326.12	R$ 186,269.44	R$ 198,012.76	R$ 209,756.08	R$ 221,499.40	R$ 233,192.72
	2º Passo - Realizar Orçamento de Vendas e de Produção, cf instruções.
	Administração Financeira e Orçamentária - Realizar o Orçamento de Vendas e o Orçamento de Produção conforme solicitado.
	Orçamento de Vendas
	1º Trimestre	2º Trimestre	3º Trimestre	4 Trimestre
	Previsão de Vendas (unidades)	R$ 60,000.00	R$ 69,600.00	R$ 91,800.00	R$ 91,800.00
	Preço unitário – R$	R$ 6.00	R$ 6.00	R$ 6.00	R$ 6.00
	= Total de vendas – R$ (Receita Bruta)	R$ 360,000.00	R$ 417,600.00	R$ 550,800.00	R$ 550,800.00
	Impostos (27,25%)	R$ 98,100.00	R$ 113,796.00	R$ 150,093.00	R$ 150,093.00
	Receita Líquida	R$ 261,900.00	R$ 303,804.00	R$ 400,707.00	R$ 400,707.00
	Orçamento de Produção
	1º Trimestre	2º Trimestre	3º Trimestre	4º Trimestre
	Previsão de Vendas (unidades)	60,000	69,600	91,800	91,800
	(+) Estoque Final	6,960	9,180	9,180
	Total Prev. Necessária	66,960	78,780	100,980
	(-) Estoque Inicial	6,960	6,960	9,180
	Previsão de Produção	60,000	71,820	91,800
	MERCADO DE CAPITAIS
	LPA	34.79052
	Payout	0.35
	Dividendos	R$ 24,353.36
	Dividendos por ação	R$ 12.18	
	Dividendo yield	0.5983627518
	P/L	0.5849294578