Análise Hor. e Vert - Por Felipe Santos

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

Balanço Patrimonial
	Componentes	Valores Nominais	Análise Vertical	Valores Inflacionados	Análise Horizontal
	2010	2011	2012	2010	2011	2012	2010	2011	2012	2010 Ano Base	2011	2012
	Índice	∆	Índice	∆
	Ativo Circulante	R$ 215,637.00	R$ 253,201.00	R$ 275,197.00	74%	69%	66%	R$ 268,564.45	R$ 277,609.58	R$ 275,197.00	100%	103%	3%	102%	2%
	Disponível	R$ 10,089.00	R$ 12,938.00	R$ 12,894.00	3%	4%	3%	R$ 12,565.31	R$ 14,185.22	R$ 12,894.00	100%	113%	13%	103%	3%
	Títulos Negociáveis	R$ 35,909.00	R$ 28,488.00	R$ 36,035.00	12%	8%	9%	R$ 44,722.76	R$ 31,234.24	R$ 36,035.00	100%	70%	30%	81%	19%
	Clientes	R$ 132,094.00	R$ 159,697.00	R$ 171,665.00	45%	43%	41%	R$ 164,516.08	R$ 175,091.79	R$ 171,665.00	100%	106%	6%	104%	4%
	Estoques	R$ 37,545.00	R$ 52,078.00	R$ 54,603.00	13%	14%	13%	R$ 46,760.31	R$ 57,098.32	R$ 54,603.00	100%	122%	22%	117%	17%
	A.R. L.P	R$ 30,051.00	R$ 56,520.00	R$ 65,937.00	10%	15%	16%	R$ 37,426.93	R$ 61,968.53	R$ 65,937.00	100%	166%	66%	176%	76%
	Ativo Permanente	R$ 47,232.00	R$ 58,812.00	R$ 73,324.00	16%	16%	18%	R$ 58,824.95	R$ 64,481.48	R$ 73,324.00	100%	110%	10%	125%	25%
	Investimentos	R$ 32,818.00	R$ 45,345.00	R$ 56,054.00	11%	12%	14%	R$ 40,873.08	R$ 49,716.26	R$ 56,054.00	100%	122%	22%	137%	37%
	Imobilizado	R$ 14,414.00	R$ 13,467.00	R$ 17,270.00	5%	4%	4%	R$ 17,951.87	R$ 14,765.22	R$ 17,270.00	100%	82%	18%	96%	4%
	Ativo Total:	R$ 292,920.00	R$ 368,533.00	R$ 414,458.00	100%	100%	100%	R$ 364,816.34	R$ 404,059.58	R$ 414,458.00	100%	111%	11%	114%	14%
	Passivo Circulante	R$ 95,314.00	R$ 110,249.00	R$ 105,518.00	33%	30%	25%	R$ 118,708.54	R$ 120,877.00	R$ 105,518.00	100%	102%	2%	89%	11%
	Fornecedores	R$ 45,175.00	R$ 54,485.00	R$ 38,142.00	15%	15%	9%	R$ 56,263.07	R$ 59,737.35	R$ 38,142.00	100%	106%	6%	68%	32%
	Duplic. Descontadas	R$ 31,029.00	R$ 26,805.00	R$ 44,485.00	11%	7%	11%	R$ 38,644.97	R$ 29,389.00	R$ 44,485.00	100%	76%	24%	115%	15%
	Outras obrig. a pagar	R$ 19,110.00	R$ 28,959.00	R$ 22,891.00	7%	8%	6%	R$ 23,800.49	R$ 31,750.65	R$ 22,891.00	100%	133%	33%	96%	4%
	P. E. L. P	R$ 128,931.00	R$ 183,931.00	R$ 217,927.00	44%	50%	53%	R$ 160,576.73	R$ 201,661.95	R$ 217,927.00	100%	126%	26%	136%	36%
	Patrimônio Líquido	R$ 68,675.00	R$ 74,353.00	R$ 91,013.00	23%	20%	22%	R$ 85,531.07	R$ 81,520.63	R$ 91,013.00	100%	95%	5%	106%	6%
	Capital Social	R$ 47,640.00	R$ 47,640.00	R$ 47,640.00	16%	13%	11%	R$ 59,333.10	R$ 52,232.50	R$ 47,640.00	100%	88%	12%	80%	20%
	Reserva de Capital	R$ 5,318.00	R$ 5,388.00	R$ 8,176.00	2%	1%	3%	R$ 6,623.29	R$ 5,907.40	R$ 8,176.00	100%	89%	11%	123%	23%
	Reserva de lucros e lucros acumulados	R$ 15,717.00	R$ 21,325.00	R$ 35,197.00	5%	6%	8%	R$ 19,574.69	R$ 23,380.73	R$ 35,197.00	100%	119%	19%	180%	80%
	Fontes de Recursos	R$ 292,920.00	R$ 368,533.00	R$ 414,458.00	100%	100%	100%	R$ 364,816.34	R$ 404,059.58	R$ 414,458.00	100%	111%	11%	114%	14%
DRE
	Componentes	Valores Nominais	Análise Vertical	Valores Inflacionados	Análise Horizontal
	2010	2011	2012	2010	2011	2012	2010	2011	2012	2010 Ano Base	2011	2012
	Índice	∆	Índice	∆
	(=) ROL - Receita Operacional Líquida	R$ 155,600.00	R$ 266,365.00	R$ 384,687.00	100.00%	100.00%	100.00%	R$ 193,791.55	R$ 292,042.59	R$ 384,687.00	100%	150.70%	50.70%	198.51%	98.51%
	(-) CMV - Custo de Mercadorias Vendidas	R$ 82,207.00	R$ 146,122.00	R$ 211,654.00	52.83%	54.86%	55.02%	R$ 102,384.46	R$ 160,208.16	R$ 211,654.00	100%	156.48%	56.48%	206.72%	106.72%
	(=) LOB - Lucro Operacional Bruto	R$ 73,393.00	R$ 120,243.00	R$ 173,033.00	47.17%	45.14%	44.98%	R$ 91,407.09	R$ 131,834.43	R$ 173,033.00	100%	144.23%	44.23%	189.30%	89.30%
	(-) CC - Custos Complementares	R$ 46,241.00	R$ 80,783.00	R$ 114,239.00	29.72%	30.33%	29.70%	R$ 57,590.71	R$ 88,570.48	R$ 114,239.00	100%	153.79%	53.79%	198.36%	98.36%
	Despesas Comerciais	R$ 28,811.00	R$ 49,344.00	R$ 72,111.00	18.52%	18.52%	18.75%	R$ 35,882.57	R$ 54,100.76	R$ 72,111.00	100%	150.77%	50.77%	200.96%	100.96%
	Despesas Administrativas	R$ 14,823.00	R$ 25,607.00	R$ 38,571.00	9.53%	9.61%	10.03%	R$ 18,461.26	R$ 28,075.51	R$ 38,571.00	100%	152.08%	52.08%	208.93%	108.93%
	Outras Despesas Operacionais	R$ 435.00	R$ 3,029.00	R$ 2,584.00	0.28%	1.14%	0.67%	R$ 541.77	R$ 3,321.00	R$ 2,584.00	100%	612.99%	512.99%	476.96%	376.96%
	Depreciação e Amortização	R$ 1,708.00	R$ 1,730.00	R$ 800.00	1.10%	0.65%	0.21%	R$ 2,127.22	R$ 1,896.77	R$ 800.00	100%	89.17%	10.83%	37.61%	62.39%
	Provisões Diversas	R$ 464.00	R$ 1,073.00	R$ 173.00	0.30%	0.40%	0.04%	R$ 577.89	R$ 1,176.44	R$ 173.00	100%	203.58%	103.58%	29.94%	70.06%
	(=) LOL - Lucro Operacional Líquido	R$ 27,152.00	R$ 39,460.00	R$ 58,794.00	17.45%	14.81%	15.28%	R$ 33,816.38	R$ 43,263.94	R$ 58,794.00	100%	127.94%	27.94%	173.86%	73.86%
	(-) DF - Despesas Financeiras	R$ 17,108.00	R$ 27,959.00	R$ 42,330.00	10.99%	10.50%	11.00%	R$ 21,307.11	R$ 30,654.25	R$ 42,330.00	100%	143.87%	43.87%	198.67%	98.67%
	(+) RNO - Receita Não-operacional	R$ 1,654.00	R$ 1,193.00	R$ 3,411.00	1.06%	0.45%	0.89%	R$ 2,059.97	R$ 1,308.01	R$ 3,411.00	100%	63.50%	36.50%	165.58%	65.58%
	(-) DNO - Despesas Não-operacionais	0.0	0.0	R$ 561.00	0.00%	0.00%	0.15%	0.0	0.0	R$ 561.00	100%	ERROR:#DIV/0!	ERROR:#DIV/0!	ERROR:#DIV/0!	ERROR:#DIV/0!
	(=) RLE - Resultado Líquido do Exercício	R$ 11,698.00	R$ 12,694.00	R$ 19,314.00	7.52%	4.77%	5.02%	R$ 14,569.24	R$ 13,917.70	R$ 19,314.00	100%	95.53%	4.47%	132.57%	32.57%
	(-) PIR - Provisão para Imposto de Renda	R$ 3,776.00	R$ 3,808.00	R$ 2,084.00	2.43%	1.43%	0.54%	R$ 4,702.81	R$ 4,175.09	R$ 2,084.00	100%	88.78%	11.22%	44.31%	55.69%
	(=) RLEd - Resultado Líquido do Exercício depois do IR	R$ 7,922.00	R$ 8,886.00	R$ 17,230.00	5.09%	3.34%	4.48%	R$ 9,866.43	R$ 9,742.61	R$ 17,230.00	100%	98.75%	1.25%	174.63%	74.63%
	(-) P - Participações da administração	R$ 300.00	R$ 420.00	R$ 500.00	0.19%	0.16%	0.13%	R$ 373.63	R$ 460.49	R$ 500.00	100%	123.25%	23.25%	133.82%	33.82%
	(=) LLE - Lucro Líquido do Exercício	R$ 7,622.00	R$ 8,466.00	R$ 16,730.00	4.90%	3.18%	4.35%	R$ 9,492.80	R$ 9,282.12	R$ 16,730.00	100%	97.78%	2.22%	176.24%	76.24%
	(-) D - Dividendos a acionistas	R$ 2,858.00	R$ 2,858.00	R$ 2,858.00	1.84%	1.07%	0.74%	R$ 3,559.49	R$ 3,133.51	R$ 2,858.00	100%	88.03%	11.97%	80.29%	19.71%
	(=) LR - Lucros Retidos	R$ 4,764.00	R$ 5,608.00	R$ 13,872.00	3.06%	2.11%	3.61%	R$ 5,933.31	R$ 6,148.61	R$ 13,872.00	100%	103.63%	3.63%	233.80%	133.80%
Análise Balanço
Análise DRE