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Trabalho Eng Eco Cefet 2016 Segundo Thalyta Final
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Investimento INVESTIMENTO INICIAL 2016 PRODUÇÃO ITEM EQUIPAMENTO QTD V. UNITÁRIO SUBTOTAL 2 VINCADEIRA - VINCO E CORTE 1 80,000.00 80,000.00 3 IMPRESSORA E RECORTADORA 1 110,000.00 110,000.00 4 GRAMPEADEIRA 1 15,000.00 15,000.00 5 COLADEIRA 1 30,000.00 30,000.00 6 EMBALADORA 1 10,000.00 10,000.00 R$245,000.00 66.23% ADMINISTRAÇÃO Item de investimento Valor Parcela de contribuição 1 MESA DE ESCRITÓRIO 2 1,500.00 3,000.00 PRODUÇÃO R$245,000.00 66% 2 FAX 1 300.00 300.00 ADMINISTRAÇÃO R$11,900.00 3% 3 CADEIRAS 6 600.00 3,600.00 VEÍCULOS R$69,900.00 19% 4 POLTRONA 1 1,500.00 1,500.00 PUBLICIDADE R$11,000.00 3% 5 COMPUTADOR 1 3,000.00 3,000.00 CAPITAL DE GIRO R$32,100.00 9% 6 MESA DE CENTRO 1 500.00 500.00 PESO EM RELAÇÃO AO INVESTIMENTO TOTAL TOTAL R$369,900.00 100.00% R$11,900.00 3.22% VEÍCULOS 1 MINI-CAMINHÃO JAC T140 1 69,900.00 69,900.00 PESO EM RELAÇÃO AO INVESTIMENTO TOTAL R$69,900.00 18.90% PUBLICIDADE 1 GASTO COM REGISTRO DA MARCA NO INPI 1 2,500.00 2,500.00 2 HONORÁRIO COM PUBLICIDADE 1 2,000.00 2,000.00 3 REGISTRO DA EMPRESA 1 1,500.00 1,500.00 4 MARKETING 1 5,000.00 5,000.00 PESO EM RELAÇÃO AO INVESTIMENTO TOTAL R$11,000.00 2.97% CAPITAL DE GIRO 1 ESTOQUE DE MATERIAIS DIRETOS 2 7,500.00 15,000.00 2 CUSTOS FIXOS 1 4,000.00 6,300.00 3 UNIFORME 1 3,000.00 800.00 4 RESERVAS PARA VENDAS À PRAZO 1 10,000.00 10,000.00 PESO EM RELAÇÃO AO INVESTIMENTO TOTAL R$32,100.00 8.68% TOTAL GERAL R$369,900.00 Investimento Parcela de Contribuição no Investimento Total Receitas A RECEITAS A Produto Valor unitário Quantidade mensal Receita mensal Caixa de papelão ondulado para moedas 4.83 15000 72450 Preço ponderado Quantidade anual Caixa de papelão ondulado para frutas 0.4 30000 12000 2.3989701368 2040000 Caixa de pizza - P 0.62 20000 12400 Caixa de pizza - M 0.7 40000 28000 Caixa de pizza - G 0.78 60000 46800 Caixa para arquivo - Papelaria 1.5 5000 7500 TOTAL 1.4716666667 170000 179150 Receitas B RECEITAS B Produto Valor unitário Quantidade mensal Receita mensal Preço ponderado Quantidade anual Caixa de papelão ondulado para moedas 4.83 15000 72450 2.2512326152 2760000 Caixa de papelão ondulado para frutas 0.4 140000 56000 Caixa de pizza - P 0.62 10000 6200 Caixa de pizza - M 0.7 25000 17500 Caixa de pizza - G 0.78 40000 31200 TOTAL 230000 183350 Orçamento de capital A ORÇAMENTO DE CAPITAL DESCRIÇÃO Dec-16 Jan-17 Feb-17 Mar-17 Apr-17 May-17 Jun-17 Jul-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17 TOTAL GERAL Saldo Inicial da Caixa 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 Total de receitas 175,950.00 178,056.84 180,188.24 182,344.50 184,525.91 186,732.75 188,965.34 191,223.96 193,508.93 195,820.56 198,159.15 200,525.02 2,256,001.20 Receitas de vendas 179,150.00 181,248.73 183,372.04 185,520.23 187,693.58 189,892.40 192,116.97 194,367.61 196,644.61 198,948.28 201,278.94 203,636.91 2,293,870.30 Devoluções -3,200.00 -3,191.89 -3,183.80 -3,175.73 -3,167.67 -3,159.64 -3,151.63 -3,143.64 -3,135.68 -3,127.73 -3,119.80 -3,111.89 -37,869.10 TOTAL DE CAIXA DISPONÍVEL 175,950.00 178,056.84 180,188.24 182,344.50 184,525.91 186,732.75 188,965.34 191,223.96 193,508.93 195,820.56 198,159.15 200,525.02 2,256,001.20 Total de saídas 102,832.38 103,362.99 103,896.86 104,434.02 104,974.49 105,518.28 106,065.42 106,615.93 107,169.84 107,727.15 108,287.91 108,852.11 1,269,737.40 Despesas com diretoria 10,000.00 10,024.66 10,049.39 10,074.17 10,099.02 10,123.92 10,148.89 10,173.92 10,199.01 10,224.17 10,249.38 10,274.66 121,641.19 Investimento 369,900.00 4,513.33 4,513.33 4,513.33 4,513.33 4,513.33 4,513.33 4,513.33 4,513.33 4,513.33 4,513.33 4,513.33 4,513.33 54,160.00 Compras 69,000.00 69,443.95 69,890.75 70,340.43 70,793.00 71,248.49 71,706.90 72,168.27 72,632.60 73,099.92 73,570.25 74,043.60 857,938.17 Despesas operacionais 2,540.00 2,540.00 2,540.00 2,540.00 2,540.00 2,540.00 2,540.00 2,540.00 2,540.00 2,540.00 2,540.00 2,540.00 30,480.00 Despesas com pessoal 8,211.43 8,244.88 8,278.48 8,312.20 8,346.07 8,380.07 8,414.21 8,448.49 8,482.91 8,517.47 8,552.17 8,587.02 100,775.41 Despesas terceirizadas 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 21,600.00 Despesas de impostos 3,068.45 3,092.92 3,117.58 3,142.44 3,167.50 3,192.76 3,218.22 3,243.88 3,269.75 3,295.82 3,322.10 3,348.59 38,480.01 Despesas gerais 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 17,280.00 Despesas de M&C 120.00 120.00 120.00 120.00 120.00 120.00 120.00 120.00 120.00 120.00 120.00 120.00 1,440.00 Despesas aluguel e IPTU 1,139.17 1,139.17 1,139.17 1,139.17 1,139.17 1,139.17 1,139.17 1,139.17 1,139.17 1,139.17 1,139.17 1,139.17 13,670.04 Seguros 1,000.00 1,004.07 1,008.16 1,012.27 1,016.40 1,020.54 1,024.70 1,028.87 1,033.06 1,037.27 1,041.50 1,045.74 12,272.58 Fluxo líquido de caixa ($369,900.00) $73,117.62 $74,693.85 $76,291.38 $77,910.48 $79,551.42 $81,214.47 $82,899.91 $84,608.03 $86,339.09 $88,093.40 $89,871.24 $91,672.91 $986,263.81 VPL $574,842.83 Mês Fcx Fcx Acumulado Simples Val Presente Fcx Acum VP TIR 18.60% Dec-16 ($369,900.00) ($369,900.00) ($369,900.00) ($369,900.00) AUE R$ 49,930.51 Jan-17 $73,117.62 ($296,782.38) $72,650.18 ($297,249.82) Feb-17 $74,693.85 ($222,088.53) $73,741.88 ($223,507.94) Para cálculo da taxa efetiva mensal a partir de uma taxa efetiva anual, utiliza-se a seguinte fórmula: Mar-17 $76,291.38 ($145,797.15) $74,837.55 ($148,670.39) Apr-17 $77,910.48 ($67,886.67) $75,937.21 ($72,733.18) May-17 $79,551.42 $11,664.75 $77,040.91 $4,307.73 Item Taxa anual Taxa mensal Jun-17 $81,214.47 $92,879.22 $78,148.66 $82,456.39 T.M.A 8.00% 0.64% Jul-17 $82,899.91 $175,779.14 $79,260.52 $161,716.90 Receitas de vendas 15.00% 1.17% Aug-17 $84,608.03 $260,387.16 $80,376.49 $242,093.40 Devoluções -3.00% -0.25% Sep-17 $86,339.09 $346,726.26 $81,496.63 $323,590.03 Despesas com diretoria 3.00% 0.25% Oct-17 $88,093.40 $434,819.66 $82,620.96 $406,210.99 Compras 8.00% 0.64% Nov-17 $89,871.24 $524,690.90 $83,749.51 $489,960.51 Despesas com pessoas 5.00% 0.41% Dec-17 $91,672.91 $616,363.81 $84,882.32 $574,842.83 Impostos 10.00% 0.80% Seguros 5.00% 0.41% PayBack Simples (em meses) 4.85 Payback Descontato (em meses) 4.94 i_m = [〖(1+i_a)" " 〗^(1/12) "-1 " ] Fluxo de caixa Cont. A FLUXO DE CAIXA CONTÁBIL (2017) DESCRIÇÃO Dec-16 Jan-17 Feb-17 Mar-17 Apr-17 May-17 Jun-17 Jul-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17 Saldo Inicial da Caixa -369,900.00 -296,782.38 -222,088.53 -145,797.15 -67,886.67 11,664.75 92,879.22 175,779.14 260,387.16 346,726.26 434,819.66 524,690.90 Total de receitas 175,950.00 178,056.84 180,188.24 182,344.50 184,525.91 186,732.75 188,965.34 191,223.96 193,508.93 195,820.56 198,159.15 200,525.02 Receitas de vendas 179,150.00 181,248.73 183,372.04 185,520.23 187,693.58 189,892.40 192,116.97 194,367.61 196,644.61 198,948.28 201,278.94 203,636.91 Devoluções -3,200.00 -3,191.89 -3,183.80 -3,175.73 -3,167.67 -3,159.64 -3,151.63 -3,143.64 -3,135.68 -3,127.73 -3,119.80 -3,111.89 TOTAL DE CAIXA DISPONÍVEL -193,950.00 -118,725.54 -41,900.29 36,547.35 116,639.24 198,397.50 281,844.56 367,003.10 453,896.09 542,546.81 632,978.80 725,215.92 Total de saídas 102,832.38 103,362.99 103,896.86 104,434.02 104,974.49 105,518.28 106,065.42 106,615.93 107,169.84 107,727.15 108,287.91 158,498.78 Despesas com diretoria 10,000.00 10,024.66 10,049.39 10,074.17 10,099.02 10,123.92 10,148.89 10,173.92 10,199.01 10,224.17 10,249.38 10,274.66 Investimento 369,900.00 4,513.33 4,513.33 4,513.33 4,513.33 4,513.33 4,513.33 4,513.33 4,513.33 4,513.33 4,513.33 4,513.33 54,160.00 Compras 69,000.00 69,443.95 69,890.75 70,340.43 70,793.00 71,248.49 71,706.90 72,168.27 72,632.60 73,099.92 73,570.25 74,043.60 Despesas operacionais 2,540.00 2,540.00 2,540.00 2,540.00 2,540.00 2,540.00 2,540.00 2,540.00 2,540.00 2,540.00 2,540.00 2,540.00 Despesas com pessoal 8,211.43 8,244.88 8,278.48 8,312.20 8,346.07 8,380.07 8,414.21 8,448.49 8,482.91 8,517.47 8,552.17 8,587.02 Despesas terceirizadas 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 Despesas de impostos 3,068.45 3,092.92 3,117.58 3,142.44 3,167.50 3,192.76 3,218.22 3,243.88 3,269.75 3,295.82 3,322.10 3,348.59 Despesas gerais 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 Despesas de M&C 120.00 120.00 120.00 120.00 120.00 120.00 120.00 120.00 120.00 120.00 120.00 120.00 Despesas aluguel e IPTU 1,139.17 1,139.17 1,139.17 1,139.17 1,139.17 1,139.17 1,139.17 1,139.17 1,139.17 1,139.17 1,139.17 1,139.17 Seguros 1,000.00 1,004.07 1,008.16 1,012.27 1,016.40 1,020.54 1,024.70 1,028.87 1,033.06 1,037.27 1,041.50 1,045.74 Fluxo líquido de caixa ($369,900.00) ($296,782.38) ($222,088.53) ($145,797.15) ($67,886.67) $11,664.75 $92,879.22 $175,779.14 $260,387.16 $346,726.26 $434,819.66 $524,690.90 $566,717.14 Para cálculo da taxa efetiva mensal a partir de uma taxa efetiva anual, utiliza-se a seguinte fórmula: Item Taxa anual Taxa mensal T.M.A 8.00% 0.64% Receitas de vendas 15.00% 1.17% Devoluções -3.00% -0.25% Despesas com diretoria 3.00% 0.25% Compras 8.00% 0.64% Despesas com pessoas 5.00% 0.41% Impostos 10.00% 0.80% Seguros 5.00% 0.41% i_m = [〖(1+i_a)" " 〗^(1/12) "-1 " ] Orç. de capital A 5 anos ORÇAMENTO DE CAPITAL - 5 ANOS Custos DESCRIÇÃO 2016 2017 2018 2019 2020 2021 Saldo Inicial da Caixa 0.00 0.00 0.00 0.00 0.00 0.00 Total de receitas 2,256,001.20 2,601,217.82 2,998,012.44 3,454,127.89 3,978,468.25 Receitas de vendas 2,293,870.30 2,637,950.85 3,033,643.47 3,488,689.99 4,011,993.49 Devoluções -37,869.10 -36,733.02 -35,631.03 -34,562.10 -33,525.24 TOTAL DE CAIXA DISPONÍVEL 2,256,001.20 2,601,217.82 2,998,012.44 3,454,127.89 3,978,468.25 Total de saídas 1,269,737.40 1,351,522.09 1,439,574.48 1,534,389.73 1,636,502.80 Fixo Despesas com diretoria 121,641.19 125,290.43 129,049.14 132,920.62 136,908.24 Variável Investimento 369,900.00 54,160.00 54,160.00 54,160.00 54,160.00 54,160.00 Variável Compras 857,938.17 926,573.22 1,000,699.08 1,080,755.00 1,167,215.40 Fixo Despesas operacionais 30,480.00 30,480.00 30,480.00 30,480.00 30,480.00 Variável Despesas com pessoal 100,775.41 105,814.18 111,104.89 116,660.14 122,493.14 Fixo Despesas terceirizadas 21,600.00 21,600.00 21,600.00 21,600.00 21,600.00 Variável Despesas de impostos 38,480.01 42,328.01 46,560.81 51,216.89 56,338.58 Fixo Despesas gerais 17,280.00 17,280.00 17,280.00 17,280.00 17,280.00 Fixo Despesas de M&C 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 Fixo Despesas aluguel e IPTU 13,670.04 13,670.04 13,670.04 13,670.04 13,670.04 Variável Seguros 12,272.58 12,886.21 13,530.52 14,207.04 14,917.39 Fluxo líquido de caixa ($369,900.00) R$ 986,263.81 R$ 1,249,695.73 R$ 1,558,437.96 R$ 1,919,738.16 R$ 2,341,965.45 VPL $5,856,825.38 TIR 291.68% AUE R$ 1,466,879.72 Item Taxa anual T.M.A 0.08000 Receitas de vendas 0.15 Devoluções -0.03 Despesas com diretoria 0.03 Compras 0.08 Despesas com pessoas 0.05 Impostos 0.1 Seguros 0.05 Fluxo de Caixa Cont. A 5 anos FLUXO DE CAIXA CONTÁBIL - 5 ANOS Custos DESCRIÇÃO 2016 2017 2018 2019 2020 2021 Saldo Inicial da Caixa 0.00 -369,900.00 616,363.81 1,866,059.54 3,424,497.50 5,344,235.66 Total de receitas 2,256,001.20 2,601,217.82 2,998,012.44 3,454,127.89 3,978,468.25 Receitas de vendas 2,293,870.30 2,637,950.85 3,033,643.47 3,488,689.99 4,011,993.49 Devoluções -37,869.10 -36,733.02 -35,631.03 -34,562.10 -33,525.24 TOTAL DE CAIXA DISPONÍVEL 1,886,101.20 3,217,581.63 4,864,071.98 6,878,625.39 9,322,703.91 Total de saídas 1,269,737.40 1,351,522.09 1,439,574.48 1,534,389.73 1,636,502.80 Fixo Despesas com diretoria 121,641.19 125,290.43 129,049.14 132,920.62 136,908.24 Variável Investimento 369,900.00 54,160.00 54,160.00 54,160.00 54,160.00 54,160.00 Variável Compras 857,938.17 926,573.22 1,000,699.08 1,080,755.00 1,167,215.40 Fixo Despesas operacionais 30,480.00 30,480.00 30,480.00 30,480.00 30,480.00 Variável Despesas com pessoal 100,775.41 105,814.18 111,104.89 116,660.14 122,493.14 Fixo Despesas terceirizadas 21,600.00 21,600.00 21,600.00 21,600.00 21,600.00 Variável Despesas de impostos 38,480.01 42,328.01 46,560.81 51,216.89 56,338.58 Fixo Despesas gerais 17,280.00 17,280.00 17,280.00 17,280.00 17,280.00 Fixo Despesas de M&C 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 Fixo Despesas aluguel e IPTU 13,670.04 13,670.04 13,670.04 13,670.04 13,670.04 Variável Seguros 12,272.58 12,886.21 13,530.52 14,207.04 14,917.39 Fluxo líquido de caixa ($369,900.00) R$ 616,363.81 R$ 1,866,059.54 R$ 3,424,497.50 R$ 5,344,235.66 R$ 7,686,201.11 Item Taxa anual T.M.A 0.08000 Receitas de vendas 0.15 Devoluções -0.03 Despesas com diretoria 0.03 Compras 0.08 Despesas com pessoas 0.05 Impostos 0.1 Seguros 0.05 Orçamento de Capital B ORÇAMENTO DE CAPITAL DESCRIÇÃO Dec-16 Jan-17 Feb-17 Mar-17 Apr-17 May-17 Jun-17 Jul-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17 TOTAL GERAL Saldo Inicial da Caixa 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 Total de receitas 180,150.00 182,954.34 185,801.65 188,692.58 191,627.82 194,608.03 197,633.90 200,706.14 203,825.45 206,992.55 210,208.18 213,473.08 2,356,673.71 Receitas de vendas 183,350.00 186,156.99 189,006.96 191,900.55 194,838.45 197,821.32 200,849.86 203,924.77 207,046.75 210,216.52 213,434.83 216,702.40 2,395,249.40 Devoluções -3,200.00 -3,202.65 -3,205.31 -3,207.97 -3,210.63 -3,213.29 -3,215.96 -3,218.63 -3,221.30 -3,223.97 -3,226.64 -3,229.32 -38,575.68 TOTAL DE CAIXA DISPONÍVEL 180,150.00 182,954.34 185,801.65 188,692.58 191,627.82 194,608.03 197,633.90 200,706.14 203,825.45 206,992.55 210,208.18 213,473.08 2,356,673.71 0.00 Total de saídas 131,530.48 132,106.37 132,685.01 133,266.40 133,850.55 134,437.49 135,027.22 135,619.76 136,215.12 136,813.32 137,414.36 138,018.27 1,616,984.36 Despesas com diretoria 1,000.00 1,004.07 1,008.16 1,012.27 1,016.40 1,020.54 1,024.70 1,028.87 1,033.06 1,037.27 1,041.50 1,045.74 12,272.58 Investimento 369,900.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 36,000.00 Compras 100,000.00 100,486.76 100,975.88 101,467.38 101,961.28 102,457.58 102,956.30 103,457.45 103,961.03 104,467.07 104,975.57 105,486.54 1,232,652.83 Despesas operacionais 2,540.00 2,540.00 2,540.00 2,540.00 2,540.00 2,540.00 2,540.00 2,540.00 2,540.00 2,540.00 2,540.00 2,540.00 30,480.00 Despesas com pessoal 16,422.86 16,489.77 16,556.95 16,624.41 16,692.14 16,760.14 16,828.42 16,896.98 16,965.83 17,034.95 17,104.35 17,174.03 201,550.82 Despesas terceirizadas 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 21,600.00 Despesas de impostos 3,068.45 3,080.95 3,093.50 3,106.11 3,118.76 3,131.47 3,144.23 3,157.04 3,169.90 3,182.81 3,195.78 3,208.80 37,657.79 Despesas gerais 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 17,280.00 Despesas de M&C 120.00 120.00 120.00 120.00 120.00 120.00 120.00 120.00 120.00 120.00 120.00 120.00 1,440.00 Despesas aluguel e IPTU 1,139.17 1,139.17 1,139.17 1,139.17 1,139.17 1,139.17 1,139.17 1,139.17 1,139.17 1,139.17 1,139.17 1,139.17 13,670.04 Seguros 1,000.00 1,005.65 1,011.34 1,017.06 1,022.81 1,028.59 1,034.41 1,040.26 1,046.14 1,052.05 1,058.00 1,063.98 12,380.30 Fluxo líquido de caixa ($369,900.00) $48,619.52 $50,847.96 $53,116.64 $55,426.19 $57,777.26 $60,170.54 $62,606.68 $65,086.38 $67,610.33 $70,179.23 $72,793.82 $75,454.81 $739,689.35 VPL $337,616.67 Mês Fcx Fcx Acumulado Simples Val Presente Fcx Acum VP TIR 11.58% Dec-16 ($369,900.00) ($369,900.00) ($369,900.00) ($369,900.00) AUE R$ 29,325.18 Jan-17 $48,619.52 ($321,280.48) $48,308.70 ($321,591.30) Feb-17 $50,847.96 ($270,432.52) $50,199.91 ($271,391.39) Para cálculo da taxa efetiva mensal a partir de uma taxa efetiva anual, utiliza-se a seguinte fórmula: Mar-17 $53,116.64 ($217,315.88) $52,104.43 ($219,286.96) Apr-17 $55,426.19 ($161,889.69) $54,022.38 ($165,264.58) May-17 $57,777.26 ($104,112.43) $55,953.91 ($109,310.67) Item Taxa anual Taxa mensal Jun-17 $60,170.54 ($43,941.90) $57,899.12 ($51,411.55) T.M.A 8.00% 0.64% Jul-17 $62,606.68 $18,664.78 $59,858.17 $8,446.63 Receitas de vendas 20.00% 1.53% Aug-17 $65,086.38 $83,751.16 $61,831.19 $70,277.81 Devoluções 1.00% 0.08% Sep-17 $67,610.33 $151,361.48 $63,818.30 $134,096.11 Despesas com diretoria 5.00% 0.41% Oct-17 $70,179.23 $221,540.72 $65,819.64 $199,915.75 Compras 6.00% 0.49% Nov-17 $72,793.82 $294,334.54 $67,835.35 $267,751.10 Despesas com pessoas 5.00% 0.41% Dec-17 $75,454.81 $369,789.35 $69,865.57 $337,616.67 Impostos 5.00% 0.41% Seguros 7.00% 0.57% PayBack Simples (em meses) 6.70 Payback Descontato (em meses) 6.86 i_m = [〖(1+i_a)" " 〗^(1/12) "-1 " ] Fluxo de caixa Cont. B FLUXO DE CAIXA CONTÁBIL (2017) DESCRIÇÃO Dec-16 Jan-17 Feb-17 Mar-17 Apr-17 May-17 Jun-17 Jul-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17 Saldo Inicial da Caixa -369,900.00 -340,857.62 -309,179.68 -275,312.97 -239,216.98 -200,850.56 -160,171.87 -117,138.41 -71,707.00 -23,833.77 26,525.88 79,417.25 Total de receitas 180,150.00 182,954.34 185,801.65 188,692.58 191,627.82 194,608.03 197,633.90 200,706.14 203,825.45 206,992.55 210,208.18 213,473.08 Receitas de vendas 183,350.00 186,156.99 189,006.96 191,900.55 194,838.45 197,821.32 200,849.86 203,924.77 207,046.75 210,216.52 213,434.83 216,702.40 Devoluções -3,200.00 -3,202.65 -3,205.31 -3,207.97 -3,210.63 -3,213.29 -3,215.96 -3,218.63 -3,221.30 -3,223.97 -3,226.64 -3,229.32 TOTAL DE CAIXA DISPONÍVEL -189,750.00 -157,903.28 -123,378.03 -86,620.38 -47,589.16 -6,242.53 37,462.03 83,567.73 132,118.45 183,158.79 236,734.07 292,890.33 Total de saídas 151,107.62 151,276.39 151,934.94 152,596.60 153,261.39 153,929.34 154,600.45 155,274.73 155,952.21 156,632.90 157,316.81 207,650.63 Despesas com diretoria 1,000.00 1,004.07 1,008.16 1,012.27 1,016.40 1,020.54 1,024.70 1,028.87 1,033.06 1,037.27 1,041.50 1,045.74 Investimento 369,900.00 5,000.00 4,513.33 4,513.33 4,513.33 4,513.33 4,513.33 4,513.33 4,513.33 4,513.33 4,513.33 4,513.33 54,160.00 Investimento revisado Compras 110,000.00 110,535.43 111,073.47 111,614.12 112,157.41 112,703.34 113,251.93 113,803.19 114,357.13 114,913.77 115,473.12 116,035.19 Despesas operacionais 2,540.00 2,540.00 2,540.00 2,540.00 2,540.00 2,540.00 2,540.00 2,540.00 2,540.00 2,540.00 2,540.00 2,540.00 Despesas com pessoal 24,000.00 24,097.78 24,195.96 24,294.53 24,393.51 24,492.89 24,592.68 24,692.88 24,793.48 24,894.49 24,995.91 25,097.75 Despesas terceirizadas 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 Despesas de impostos 3,068.45 3,080.95 3,093.50 3,106.11 3,118.76 3,131.47 3,144.23 3,157.04 3,169.90 3,182.81 3,195.78 3,208.80 Despesas gerais 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 Despesas de M&C 120.00 120.00 120.00 120.00 120.00 120.00 120.00 120.00 120.00 120.00 120.00 120.00 Despesas aluguel e IPTU 1,139.17 1,139.17 1,139.17 1,139.17 1,139.17 1,139.17 1,139.17 1,139.17 1,139.17 1,139.17 1,139.17 1,139.17 Seguros 1,000.00 1,005.65 1,011.34 1,017.06 1,022.81 1,028.59 1,034.41 1,040.26 1,046.14 1,052.05 1,058.00 1,063.98 Fluxo líquido de caixa ($369,900.00) ($340,857.62) ($309,179.68) ($275,312.97) ($239,216.98) ($200,850.56) ($160,171.87) ($117,138.41) ($71,707.00) ($23,833.77) $26,525.88 $79,417.25 $85,239.70 Para cálculo da taxa efetiva mensal a partir de uma taxa efetiva anual, utiliza-se a seguinte fórmula: Item Taxa anual Taxa mensal T.M.A 8.00% 0.64% Receitas de vendas 20.00% 1.53% Devoluções 1.00% 0.08% Despesas com diretoria 5.00% 0.41% Compras 6.00% 0.49% Despesas com pessoas 5.00% 0.41% Impostos 5.00% 0.41% Seguros 7.00% 0.57% i_m = [〖(1+i_a)" " 〗^(1/12) "-1 " ] Orç. de capital B 5 anos ORÇAMENTO DE CAPITAL - 5 ANOS Custos DESCRIÇÃO 2016 2017 2018 2019 2020 2021 Saldo Inicial da Caixa 0.00 0.00 0.00 0.00 0.00 0.00 Total de receitas 2,356,673.71 2,835,337.84 3,409,808.08 4,099,246.39 4,926,647.14 Receitas de vendas 2,395,249.40 2,874,299.28 3,449,159.13 4,138,990.96 4,966,789.15 Devoluções -38,575.68 -38,961.44 -39,351.06 -39,744.57 -40,142.01 TOTAL DE CAIXA DISPONÍVEL 2,356,673.71 2,835,337.84 3,409,808.08 4,099,246.39 4,926,647.14 Total de saídas 1,616,984.36 1,704,384.21 1,796,910.98 1,894,866.60 1,998,570.85 Fixo Despesas com diretoria 12,272.58 12,886.21 13,530.52 14,207.04 14,917.39 Variável Investimento 369,900.00 36,000.00 36,000.00 36,000.00 36,000.00 36,000.00 Variável Compras 1,232,652.83 1,306,612.00 1,385,008.72 1,468,109.25 1,556,195.80 Fixo Despesas operacionais 30,480.00 30,480.00 30,480.00 30,480.00 30,480.00 Variável Despesas com pessoal 201,550.82 211,628.36 222,209.78 233,320.27 244,986.28 Fixo Despesas terceirizadas 21,600.00 21,600.00 21,600.00 21,600.00 21,600.00 Variável Despesas de impostos 37,657.79 39,540.68 41,517.71 43,593.60 45,773.28 Fixo Despesas gerais 17,280.00 17,280.00 17,280.00 17,280.00 17,280.00 Fixo Despesas de M&C 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 Fixo Despesas aluguel e IPTU 13,670.04 13,670.04 13,670.04 13,670.04 13,670.04 Variável Seguros 12,380.30 13,246.92 14,174.20 15,166.40 16,228.04 Fluxo líquido de caixa ($369,900.00) R$ 739,689.35 R$ 1,130,953.62 R$ 1,612,897.10 R$ 2,204,379.80 R$ 2,928,076.29 VPL $6,178,062.20 TIR 245.20% AUE R$ 1,547,335.55 Item Taxa anual T.M.A 0.08000 Receitas de vendas 0.2 Devoluções 1.00% Despesas com diretoria 0.05 Compras 0.06 Despesas com pessoas 0.05 Impostos 0.05 Seguros 0.07 Fluxo de caixa Cont. B 5 anos FLUXO DE CAIXA CONTÁBIL - 5 ANOS Custos DESCRIÇÃO 2016 2017 2018 2019 2020 2021 Saldo Inicial da Caixa 0.00 -369,900.00 369,789.35 1,500,742.98 3,113,640.08 5,318,019.87 Total de receitas 2,356,673.71 2,835,337.84 3,409,808.08 4,099,246.39 4,926,647.14 Receitas de vendas 2,395,249.40 2,874,299.28 3,449,159.13 4,138,990.96 4,966,789.15 Devoluções -38,575.68 -38,961.44 -39,351.06 -39,744.57 -40,142.01 TOTAL DE CAIXA DISPONÍVEL 1,986,773.71 3,205,127.19 4,910,551.06 7,212,886.47 10,244,667.01 Total de saídas 1,616,984.36 1,704,384.21 1,796,910.98 1,894,866.60 1,998,570.85 Fixo Despesas com diretoria 12,272.58 12,886.21 13,530.52 14,207.04 14,917.39 Variável Investimento 369,900.00 36,000.00 36,000.00 36,000.00 36,000.00 36,000.00 Variável Compras 1,232,652.83 1,306,612.00 1,385,008.72 1,468,109.25 1,556,195.80 Fixo Despesas operacionais 30,480.00 30,480.00 30,480.00 30,480.00 30,480.00 Variável Despesas com pessoal 201,550.82 211,628.36 222,209.78 233,320.27 244,986.28 Fixo Despesas terceirizadas 21,600.00 21,600.00 21,600.00 21,600.00 21,600.00 Variável Despesas de impostos 37,657.79 39,540.68 41,517.71 43,593.60 45,773.28 Fixo Despesas gerais 17,280.00 17,280.00 17,280.00 17,280.00 17,280.00 Fixo Despesas de M&C 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 Fixo Despesas aluguel e IPTU 13,670.04 13,670.04 13,670.04 13,670.04 13,670.04 Variável Seguros 12,380.30 13,246.92 14,174.20 15,166.40 16,228.04 Fluxo líquido de caixa ($369,900.00) R$ 369,789.35 R$ 1,500,742.98 R$ 3,113,640.08 R$ 5,318,019.87 R$ 8,246,096.17 Item Taxa anual T.M.A 0.08000 Receitas de vendas 0.2 Devoluções 1.00% Despesas com diretoria 0.05 Compras 0.06 Despesas com pessoas 0.05 Impostos 0.05 Seguros 0.07 Diretoria - A Diretoria - A -10% Custos DESCRIÇÃO 2016 2017 2018 2019 2020 2021 Saldo Inicial da Caixa 0.00 0.00 0.00 0.00 0.00 0.00 Total de receitas 2,256,001.20 2,601,217.82 2,998,012.44 3,454,127.89 3,978,468.25 Receitas de vendas 2,293,870.30 2,637,950.85 3,033,643.47 3,488,689.99 4,011,993.49 Devoluções -37,869.10 -36,733.02 -35,631.03 -34,562.10 -33,525.24 TOTAL DE CAIXA DISPONÍVEL 2,256,001.20 2,601,217.82 2,998,012.44 3,454,127.89 3,978,468.25 Total de saídas 1,257,573.28 1,327,716.91 1,404,602.16 1,488,678.33 1,580,437.51 Fixo Despesas com diretoria 109,477.07 101,485.25 94,076.83 87,209.22 80,842.94 Variável Investimento 369,900.00 54,160.00 54,160.00 54,160.00 54,160.00 54,160.00 Variável Compras 857,938.17 926,573.22 1,000,699.08 1,080,755.00 1,167,215.40 Fixo Despesas operacionais 30,480.00 30,480.00 30,480.00 30,480.00 30,480.00 Variável Despesas com pessoal 100,775.41 105,814.18 111,104.89 116,660.14 122,493.14 Fixo Despesas terceirizadas 21,600.00 21,600.00 21,600.00 21,600.00 21,600.00 Variável Despesas de impostos 38,480.01 42,328.01 46,560.81 51,216.89 56,338.58 Fixo Despesas gerais 17,280.00 17,280.00 17,280.00 17,280.00 17,280.00 Fixo Despesas de M&C 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 Fixo Despesas aluguel e IPTU 13,670.04 13,670.04 13,670.04 13,670.04 13,670.04 Variável Seguros 12,272.58 12,886.21 13,530.52 14,207.04 14,917.39 Fluxo líquido de caixa ($369,900.00) R$ 998,427.92 R$ 1,273,500.92 R$ 1,593,410.28 R$ 1,965,449.56 R$ 2,398,030.75 VPL $5,988,016.06 TIR 295.67% AUE R$ 1,499,737.27 Item Taxa anual T.M.A 0.08000 Receitas de vendas 0.15 Devoluções -0.03 Despesas com diretoria 0.03 Compras 0.08 Despesas com pessoas 0.05 Impostos 0.1 Seguros 0.05 Diretoria + A Diretoria + A 10% Custos DESCRIÇÃO 2016 2017 2018 2019 2020 2021 Saldo Inicial da Caixa 0.00 0.00 0.00 0.00 0.00 0.00 Total de receitas 2,256,001.20 2,601,217.82 2,998,012.44 3,454,127.89 3,978,468.25 Receitas de vendas 2,293,870.30 2,637,950.85 3,033,643.47 3,488,689.99 4,011,993.49 Devoluções -37,869.10 -36,733.02 -35,631.03 -34,562.10 -33,525.24 TOTAL DE CAIXA DISPONÍVEL 2,256,001.20 2,601,217.82 2,998,012.44 3,454,127.89 3,978,468.25 Total de saídas 1,281,901.52 1,377,833.08 1,482,289.75 1,596,078.19 1,720,086.65 Fixo Despesas com diretoria 133,805.31 151,601.42 171,764.41 194,609.08 220,492.08 Variável Investimento 369,900.00 54,160.00 54,160.00 54,160.00 54,160.00 54,160.00 Variável Compras 857,938.17 926,573.22 1,000,699.08 1,080,755.00 1,167,215.40 Fixo Despesas operacionais 30,480.00 30,480.00 30,480.00 30,480.00 30,480.00 Variável Despesas com pessoal 100,775.41 105,814.18 111,104.89 116,660.14 122,493.14 Fixo Despesas terceirizadas 21,600.00 21,600.00 21,600.00 21,600.00 21,600.00 Variável Despesas de impostos 38,480.01 42,328.01 46,560.81 51,216.89 56,338.58 Fixo Despesas gerais 17,280.00 17,280.00 17,280.00 17,280.00 17,280.00 Fixo Despesas de M&C 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 Fixo Despesas aluguel e IPTU 13,670.04 13,670.04 13,670.04 13,670.04 13,670.04 Variável Seguros 12,272.58 12,886.21 13,530.52 14,207.04 14,917.39 Fluxo líquido de caixa ($369,900.00) R$ 974,099.69 R$ 1,223,384.74 R$ 1,515,722.69 R$ 1,858,049.70 R$ 2,258,381.61 VPL $5,686,867.50 TIR 287.38% AUE R$ 1,424,312.67 Item Taxa anual T.M.A 0.08000 Receitas de vendas 0.15 Devoluções -0.03 Despesas com diretoria 0.03 Compras 0.08 Despesas com pessoas 0.05 Impostos 0.1 Seguros 0.05 Compras - A Compras - A -10% Custos DESCRIÇÃO 2016 2017 2018 2019 2020 2021 Saldo Inicial da Caixa 0.00 0.00 0.00 0.00 0.00 0.00 Total de receitas 2,256,001.20 2,601,217.82 2,998,012.44 3,454,127.89 3,978,468.25 Receitas de vendas 2,293,870.30 2,637,950.85 3,033,643.47 3,488,689.99 4,011,993.49 Devoluções -37,869.10 -36,733.02 -35,631.03 -34,562.10 -33,525.24 TOTAL DE CAIXA DISPONÍVEL 2,256,001.20 2,601,217.82 2,998,012.44 3,454,127.89 3,978,468.25 Total de saídas 1,183,943.58 1,175,473.18 1,168,385.03 1,162,718.09 1,158,516.42 Fixo Despesas com diretoria 121,641.19 125,290.43 129,049.14 132,920.62 136,908.24 Variável Investimento 369,900.00 54,160.00 54,160.00 54,160.00 54,160.00 54,160.00 Variável Compras 772,144.35 750,524.31 729,509.63 709,083.36 689,229.02 Fixo Despesas operacionais 30,480.00 30,480.00 30,480.00 30,480.00 30,480.00 Variável Despesas com pessoal 100,775.41 105,814.18 111,104.89 116,660.14 122,493.14 Fixo Despesas terceirizadas 21,600.00 21,600.00 21,600.00 21,600.00 21,600.00 Variável Despesas de impostos 38,480.01 42,328.01 46,560.81 51,216.89 56,338.58 Fixo Despesas gerais 17,280.00 17,280.00 17,280.00 17,280.00 17,280.00 Fixo Despesas de M&C 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 Fixo Despesas aluguel e IPTU 13,670.04 13,670.04 13,670.04 13,670.04 13,670.04 Variável Seguros 12,272.58 12,886.21 13,530.52 14,207.04 14,917.39 Fluxo líquido de caixa ($369,900.00) R$ 1,072,057.62 R$ 1,425,744.65 R$ 1,829,627.41 R$ 2,291,409.81 R$ 2,819,951.84 VPL $6,900,975.85 TIR 320.31% AUE R$ 1,728,393.95 Item Taxa anual T.M.A 0.08000 Receitas de vendas 0.15 Devoluções -0.03 Despesas com diretoria 0.03 Compras 0.08 Despesas com pessoas 0.05 Impostos 0.1 Seguros 0.05 Compras + A Compras + A 10% Custos DESCRIÇÃO 2016 2017 2018 2019 2020 2021 Saldo Inicial da Caixa 0.00 0.00 0.00 0.00 0.00 0.00 Total de receitas 2,256,001.20 2,601,217.82 2,998,012.44 3,454,127.89 3,978,468.25 Receitas de vendas 2,293,870.30 2,637,950.85 3,033,643.47 3,488,689.99 4,011,993.49 Devoluções -37,869.10 -36,733.02 -35,631.03 -34,562.10 -33,525.24 TOTAL DE CAIXA DISPONÍVEL 2,256,001.20 2,601,217.82 2,998,012.44 3,454,127.89 3,978,468.25 Total de saídas 1,355,531.22 1,546,102.47 1,770,805.88 2,035,968.13 2,349,099.48 Fixo Despesas com diretoria 121,641.19 125,290.43 129,049.14 132,920.62 136,908.24 Variável Investimento 369,900.00 54,160.00 54,160.00 54,160.00 54,160.00 54,160.00 Variável Compras 943,731.98 1,121,153.60 1,331,930.47 1,582,333.40 1,879,812.08 Fixo Despesas operacionais 30,480.00 30,480.00 30,480.00 30,480.00 30,480.00 Variável Despesas com pessoal 100,775.41 105,814.18 111,104.89 116,660.14 122,493.14 Fixo Despesas terceirizadas 21,600.00 21,600.00 21,600.00 21,600.00 21,600.00 Variável Despesas de impostos 38,480.01 42,328.01 46,560.81 51,216.89 56,338.58 Fixo Despesas gerais 17,280.00 17,280.00 17,280.00 17,280.00 17,280.00 Fixo Despesas de M&C 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 Fixo Despesas aluguel e IPTU 13,670.04 13,670.04 13,670.04 13,670.04 13,670.04 Variável Seguros 12,272.58 12,886.21 13,530.52 14,207.04 14,917.39 Fluxo líquido de caixa ($369,900.00) R$ 900,469.99 R$ 1,055,115.36 R$ 1,227,206.57 R$ 1,418,159.76 R$ 1,629,368.78 VPL $4,493,966.77 TIR 259.39% AUE R$ 1,125,542.99 Item Taxa anual T.M.A 0.08000 Receitas de vendas 0.15 Devoluções -0.03 Despesas com diretoria 0.03 Compras 0.08 Despesas com pessoas 0.05 Impostos 0.1 Seguros 0.05 Pessoal - A Pessoal - A -10% Custos DESCRIÇÃO 2016 2017 2018 2019 2020 2021 Saldo Inicial da Caixa 0.00 0.00 0.00 0.00 0.00 0.00 Total de receitas 2,256,001.20 2,601,217.82 2,998,012.44 3,454,127.89 3,978,468.25 Receitas de vendas 2,293,870.30 2,637,950.85 3,033,643.47 3,488,689.99 4,011,993.49 Devoluções -37,869.10 -36,733.02 -35,631.03 -34,562.10 -33,525.24 TOTAL DE CAIXA DISPONÍVEL 2,256,001.20 2,601,217.82 2,998,012.44 3,454,127.89 3,978,468.25 Total de saídas 1,259,659.86 1,331,417.39 1,409,465.05 1,494,270.31 1,586,340.63 Fixo Despesas com diretoria 121,641.19 125,290.43 129,049.14 132,920.62 136,908.24 Variável Investimento 369,900.00 54,160.00 54,160.00 54,160.00 54,160.00 54,160.00 Variável Compras 857,938.17 926,573.22 1,000,699.08 1,080,755.00 1,167,215.40 Fixo Despesas operacionais 30,480.00 30,480.00 30,480.00 30,480.00 30,480.00 Variável Despesas com pessoal 90,697.87 85,709.49 80,995.47 76,540.71 72,330.98 Fixo Despesas terceirizadas 21,600.00 21,600.00 21,600.00 21,600.00 21,600.00 Variável Despesas de impostos 38,480.01 42,328.01 46,560.81 51,216.89 56,338.58 Fixo Despesas gerais 17,280.00 17,280.00 17,280.00 17,280.00 17,280.00 Fixo Despesas de M&C 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 Fixo Despesas aluguel e IPTU 13,670.04 13,670.04 13,670.04 13,670.04 13,670.04 Variável Seguros 12,272.58 12,886.21 13,530.52 14,207.04 14,917.39 Fluxo líquido de caixa ($369,900.00) R$ 996,341.35 R$ 1,269,800.43 R$ 1,588,547.39 R$ 1,959,857.58 R$ 2,392,127.62 VPL $5,970,923.31 TIR 295.03% AUE R$ 1,495,456.28 Item Taxa anual T.M.A 0.08000 Receitas de vendas 0.15 Devoluções -0.03 Despesas com diretoria 0.03 Compras 0.08 Despesas com pessoas 0.05 Impostos 0.1 Seguros 0.05 Pessoal + A Pessoal + A 10% Custos DESCRIÇÃO 2016 2017 2018 2019 2020 2021 Saldo Inicial da Caixa 0.00 0.00 0.00 0.00 0.00 0.00 Total de receitas 2,256,001.20 2,601,217.82 2,998,012.44 3,454,127.89 3,978,468.25 Receitas de vendas 2,293,870.30 2,637,950.85 3,033,643.47 3,488,689.99 4,011,993.49 Devoluções -37,869.10 -36,733.02 -35,631.03 -34,562.10 -33,525.24 TOTAL DE CAIXA DISPONÍVEL 2,256,001.20 2,601,217.82 2,998,012.44 3,454,127.89 3,978,468.25 Total de saídas 1,279,814.94 1,373,743.07 1,476,350.20 1,588,531.70 1,711,286.09 Fixo Despesas com diretoria 121,641.19 125,290.43 129,049.14 132,920.62 136,908.24 Variável Investimento 369,900.00 54,160.00 54,160.00 54,160.00 54,160.00 54,160.00 Variável Compras 857,938.17 926,573.22 1,000,699.08 1,080,755.00 1,167,215.40 Fixo Despesas operacionais 30,480.00 30,480.00 30,480.00 30,480.00 30,480.00 Variável Despesas com pessoal 110,852.95 128,035.16 147,880.61 170,802.10 197,276.43 Fixo Despesas terceirizadas 21,600.00 21,600.00 21,600.00 21,600.00 21,600.00 Variável Despesas de impostos 38,480.01 42,328.01 46,560.81 51,216.89 56,338.58 Fixo Despesas gerais 17,280.00 17,280.00 17,280.00 17,280.00 17,280.00 Fixo Despesas de M&C 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 Fixo Despesas aluguel e IPTU 13,670.04 13,670.04 13,670.04 13,670.04 13,670.04 Variável Seguros 12,272.58 12,886.21 13,530.52 14,207.04 14,917.39 Fluxo líquido de caixa ($369,900.00) R$ 976,186.26 R$ 1,227,474.76 R$ 1,521,662.24 R$ 1,865,596.19 R$ 2,267,182.17 VPL $5,708,557.46 TIR 288.07% AUE R$ 1,429,745.06 Item Taxa anual T.M.A 0.08000 Receitas de vendas 0.15 Devoluções -0.03 Despesas com diretoria 0.03 Compras 0.08 Despesas com pessoas 0.05 Impostos 0.1 Seguros 0.05 Impostos - A Impostos - A -10% Custos DESCRIÇÃO 2016 2017 2018 2019 2020 2021 Saldo Inicial da Caixa 0.00 0.00 0.00 0.00 0.00 0.00 Total de receitas 2,256,001.20 2,601,217.82 2,998,012.44 3,454,127.89 3,978,468.25 Receitas de vendas 2,293,870.30 2,637,950.85 3,033,643.47 3,488,689.99 4,011,993.49 Devoluções -37,869.10 -36,733.02 -35,631.03 -34,562.10 -33,525.24 TOTAL DE CAIXA DISPONÍVEL 2,256,001.20 2,601,217.82 2,998,012.44 3,454,127.89 3,978,468.25 Total de saídas 1,265,889.40 1,343,479.77 1,426,956.50 1,516,776.24 1,613,431.59 Fixo Despesas com diretoria 121,641.19 125,290.43 129,049.14 132,920.62 136,908.24 Variável Investimento 369,900.00 54,160.00 54,160.00 54,160.00 54,160.00 54,160.00 Variável Compras 857,938.17 926,573.22 1,000,699.08 1,080,755.00 1,167,215.40 Fixo Despesas operacionais 30,480.00 30,480.00 30,480.00 30,480.00 30,480.00 Variável Despesas com pessoal 100,775.41 105,814.18 111,104.89 116,660.14 122,493.14 Fixo Despesas terceirizadas 21,600.00 21,600.00 21,600.00 21,600.00 21,600.00 Variável Despesas de impostos 34,632.01 34,285.69 33,942.83 33,603.40 33,267.37 Fixo Despesas gerais 17,280.00 17,280.00 17,280.00 17,280.00 17,280.00 Fixo Despesas de M&C 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 Fixo Despesas aluguel e IPTU 13,670.04 13,670.04 13,670.04 13,670.04 13,670.04 Variável Seguros 12,272.58 12,886.21 13,530.52 14,207.04 14,917.39 Fluxo líquido de caixa ($369,900.00) R$ 990,111.81 R$ 1,257,738.06 R$ 1,571,055.94 R$ 1,937,351.65 R$ 2,365,036.67 VPL $5,905,948.22 TIR 293.00% AUE R$ 1,479,182.85 Item Taxa anual T.M.A 0.08000 Receitas de vendas 0.15 Devoluções -0.03 Despesas com diretoria 0.03 Compras 0.08 Despesas com pessoas 0.05 Impostos 0.1 Seguros 0.05 Impostos + A Impostos + A 10% Custos DESCRIÇÃO 2016 2017 2018 2019 2020 2021 Saldo Inicial da Caixa 0.00 0.00 0.00 0.00 0.00 0.00 Total de receitas 2,256,001.20 2,601,217.82 2,998,012.44 3,454,127.89 3,978,468.25 Receitas de vendas 2,293,870.30 2,637,950.85 3,033,643.47 3,488,689.99 4,011,993.49 Devoluções -37,869.10 -36,733.02 -35,631.03 -34,562.10 -33,525.24 TOTAL DE CAIXA DISPONÍVEL 2,256,001.20 2,601,217.82 2,998,012.44 3,454,127.89 3,978,468.25 Total de saídas 1,273,585.40 1,360,410.97 1,454,986.11 1,558,159.49 1,670,898.07 Fixo Despesas com diretoria 121,641.19 125,290.43 129,049.14 132,920.62 136,908.24 Variável Investimento 369,900.00 54,160.00 54,160.00 54,160.00 54,160.00 54,160.00 Variável Compras 857,938.17 926,573.22 1,000,699.08 1,080,755.00 1,167,215.40 Fixo Despesas operacionais 30,480.00 30,480.00 30,480.00 30,480.00 30,480.00 Variável Despesas com pessoal 100,775.41 105,814.18 111,104.89 116,660.14 122,493.14 Fixo Despesas terceirizadas 21,600.00 21,600.00 21,600.00 21,600.00 21,600.00 Variável Despesas de impostos 42,328.01 51,216.89 61,972.44 74,986.65 90,733.85 Fixo Despesas gerais 17,280.00 17,280.00 17,280.00 17,280.00 17,280.00 Fixo Despesas de M&C 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 Fixo Despesas aluguel e IPTU 13,670.04 13,670.04 13,670.04 13,670.04 13,670.04 Variável Seguros 12,272.58 12,886.21 13,530.52 14,207.04 14,917.39 Fluxo líquido de caixa ($369,900.00) R$ 982,415.80 R$ 1,240,806.85 R$ 1,543,026.33 R$ 1,895,968.40 R$ 2,307,570.19 VPL $5,792,527.07 TIR 290.25% AUE R$ 1,450,775.79 Item Taxa anual T.M.A 0.08000 Receitas de vendas 0.15 Devoluções -0.03 Despesas com diretoria 0.03 Compras 0.08 Despesas com pessoas 0.05 Impostos 0.1 Seguros 0.05 Investimento - A Investimento - A -10% Custos DESCRIÇÃO 2016 2017 2018 2019 2020 2021 Saldo Inicial da Caixa 0.00 0.00 0.00 0.00 0.00 0.00 Total de receitas 2,256,001.20 2,601,217.82 2,998,012.44 3,454,127.89 3,978,468.25 Receitas de vendas 2,293,870.30 2,637,950.85 3,033,643.47 3,488,689.99 4,011,993.49 Devoluções -37,869.10 -36,733.02 -35,631.03 -34,562.10 -33,525.24 TOTAL DE CAIXA DISPONÍVEL 2,256,001.20 2,601,217.82 2,998,012.44 3,454,127.89 3,978,468.25 Total de saídas 1,264,321.40 1,346,106.09 1,434,158.48 1,528,973.73 1,631,086.80 Fixo Despesas com diretoria 121,641.19 125,290.43 129,049.14 132,920.62 136,908.24 Variável Investimento 369,900.00 48,744.00 48,744.00 48,744.00 48,744.00 48,744.00 Variável Compras 857,938.17 926,573.22 1,000,699.08 1,080,755.00 1,167,215.40 Fixo Despesas operacionais 30,480.00 30,480.00 30,480.00 30,480.00 30,480.00 Variável Despesas com pessoal 100,775.41 105,814.18 111,104.89 116,660.14 122,493.14 Fixo Despesas terceirizadas 21,600.00 21,600.00 21,600.00 21,600.00 21,600.00 Variável Despesas de impostos 38,480.01 42,328.01 46,560.81 51,216.89 56,338.58 Fixo Despesas gerais 17,280.00 17,280.00 17,280.00 17,280.00 17,280.00 Fixo Despesas de M&C 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 Fixo Despesas aluguel e IPTU 13,670.04 13,670.04 13,670.04 13,670.04 13,670.04 Variável Seguros 12,272.58 12,886.21 13,530.52 14,207.04 14,917.39 Fluxo líquido de caixa ($369,900.00) R$ 991,679.81 R$ 1,255,111.73 R$ 1,563,853.96 R$ 1,925,154.16 R$ 2,347,381.45 VPL $5,878,449.90 TIR 293.03% AUE R$ 1,472,295.72 Item Taxa anual T.M.A 0.08000 Receitas de vendas 0.15 Devoluções -0.03 Despesas com diretoria 0.03 Compras 0.08 Despesas com pessoas 0.05 Impostos 0.1 Seguros 0.05 Investimento + A Investimento - A 10% Custos DESCRIÇÃO 2016 2017 2018 2019 2020 2021 Saldo Inicial da Caixa 0.00 0.00 0.00 0.00 0.00 0.00 Total de receitas 2,256,001.20 2,601,217.82 2,998,012.44 3,454,127.89 3,978,468.25 Receitas de vendas 2,293,870.30 2,637,950.85 3,033,643.47 3,488,689.99 4,011,993.49 Devoluções -37,869.10 -36,733.02 -35,631.03 -34,562.10 -33,525.24 TOTAL DE CAIXA DISPONÍVEL 2,256,001.20 2,601,217.82 2,998,012.44 3,454,127.89 3,978,468.25 Total de saídas 1,275,153.40 1,356,938.09 1,444,990.48 1,539,805.73 1,641,918.80 Fixo Despesas com diretoria 121,641.19 125,290.43 129,049.14 132,920.62 136,908.24 Variável Investimento 369,900.00 59,576.00 59,576.00 59,576.00 59,576.00 59,576.00 Variável Compras 857,938.17 926,573.22 1,000,699.08 1,080,755.00 1,167,215.40 Fixo Despesas operacionais 30,480.00 30,480.00 30,480.00 30,480.00 30,480.00 Variável Despesas com pessoal 100,775.41 105,814.18 111,104.89 116,660.14 122,493.14 Fixo Despesas terceirizadas 21,600.00 21,600.00 21,600.00 21,600.00 21,600.00 Variável Despesas de impostos 38,480.01 42,328.01 46,560.81 51,216.89 56,338.58 Fixo Despesas gerais 17,280.00 17,280.00 17,280.00 17,280.00 17,280.00 Fixo Despesas de M&C 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 Fixo Despesas aluguel e IPTU 13,670.04 13,670.04 13,670.04 13,670.04 13,670.04 Variável Seguros 12,272.58 12,886.21 13,530.52 14,207.04 14,917.39 Fluxo líquido de caixa ($369,900.00) R$ 980,847.81 R$ 1,244,279.73 R$ 1,553,021.96 R$ 1,914,322.16 R$ 2,336,549.45 VPL $5,835,200.87 TIR 290.33% AUE R$ 1,461,463.72 Item Taxa anual T.M.A 0.08000 Receitas de vendas 0.15 Devoluções -0.03 Despesas com diretoria 0.03 Compras 0.08 Despesas com pessoas 0.05 Impostos 0.1 Seguros 0.05 Receitas - A Receitas - A -10% Custos DESCRIÇÃO 2016 2017 2018 2019 2020 2021 Saldo Inicial da Caixa 0.00 0.00 0.00 0.00 0.00 0.00 Total de receitas 2,026,614.17 2,100,007.16 2,175,895.06 2,254,367.40 2,335,516.80 Receitas de vendas 2,064,483.27 2,136,740.19 2,211,526.09 2,288,929.50 2,369,042.04 Devoluções -37,869.10 -36,733.02 -35,631.03 -34,562.10 -33,525.24 TOTAL DE CAIXA DISPONÍVEL 2,026,614.17 2,100,007.16 2,175,895.06 2,254,367.40 2,335,516.80 Total de saídas 1,269,737.40 1,351,522.09 1,439,574.48 1,534,389.73 1,636,502.80 Fixo Despesas com diretoria 121,641.19 125,290.43 129,049.14 132,920.62 136,908.24 Variável Investimento 369,900.00 54,160.00 54,160.00 54,160.00 54,160.00 54,160.00 Variável Compras 857,938.17 926,573.22 1,000,699.08 1,080,755.00 1,167,215.40 Fixo Despesas operacionais 30,480.00 30,480.00 30,480.00 30,480.00 30,480.00 Variável Despesas com pessoal 100,775.41 105,814.18 111,104.89 116,660.14 122,493.14 Fixo Despesas terceirizadas 21,600.00 21,600.00 21,600.00 21,600.00 21,600.00 Variável Despesas de impostos 38,480.01 42,328.01 46,560.81 51,216.89 56,338.58 Fixo Despesas gerais 17,280.00 17,280.00 17,280.00 17,280.00 17,280.00 Fixo Despesas de M&C 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 Fixo Despesas aluguel e IPTU 13,670.04 13,670.04 13,670.04 13,670.04 13,670.04 Variável Seguros 12,272.58 12,886.21 13,530.52 14,207.04 14,917.39 Fluxo líquido de caixa ($369,900.00) R$ 756,876.77 R$ 748,485.07 R$ 736,320.58 R$ 719,977.67 R$ 699,014.00 VPL $2,562,074.42 TIR 202.53% AUE R$ 641,688.07 Item Taxa anual T.M.A 0.08000 Receitas de vendas 0.15 Devoluções -0.03 Despesas com diretoria 0.03 Compras 0.08 Despesas com pessoas 0.05 Impostos 0.1 Seguros 0.05 Receitas + A Receitas + A 10% Custos DESCRIÇÃO 2016 2017 2018 2019 2020 2021 Saldo Inicial da Caixa 0.00 0.00 0.00 0.00 0.00 0.00 Total de receitas 2,485,388.23 3,155,187.50 4,002,148.43 5,073,228.92 6,427,830.40 Receitas de vendas 2,523,257.33 3,191,920.52 4,037,779.46 5,107,791.02 6,461,355.64 Devoluções -37,869.10 -36,733.02 -35,631.03 -34,562.10 -33,525.24 TOTAL DE CAIXA DISPONÍVEL 2,485,388.23 3,155,187.50 4,002,148.43 5,073,228.92 6,427,830.40 Total de saídas 1,269,737.40 1,351,522.09 1,439,574.48 1,534,389.73 1,636,502.80 Fixo Despesas com diretoria 121,641.19 125,290.43 129,049.14 132,920.62 136,908.24 Variável Investimento 369,900.00 54,160.00 54,160.00 54,160.00 54,160.00 54,160.00 Variável Compras 857,938.17 926,573.22 1,000,699.08 1,080,755.00 1,167,215.40 Fixo Despesas operacionais 30,480.00 30,480.00 30,480.00 30,480.00 30,480.00 Variável Despesas com pessoal 100,775.41 105,814.18 111,104.89 116,660.14 122,493.14 Fixo Despesas terceirizadas 21,600.00 21,600.00 21,600.00 21,600.00 21,600.00 Variável Despesas de impostos 38,480.01 42,328.01 46,560.81 51,216.89 56,338.58 Fixo Despesas gerais 17,280.00 17,280.00 17,280.00 17,280.00 17,280.00 Fixo Despesas de M&C 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 Fixo Despesas aluguel e IPTU 13,670.04 13,670.04 13,670.04 13,670.04 13,670.04 Variável Seguros 12,272.58 12,886.21 13,530.52 14,207.04 14,917.39 Fluxo líquido de caixa ($369,900.00) R$ 1,215,650.84 R$ 1,803,665.41 R$ 2,562,573.95 R$ 3,538,839.19 R$ 4,791,327.60 VPL $10,198,358.33 TIR 373.93% AUE R$ 2,554,244.67 Item Taxa anual T.M.A 0.08000 Receitas de vendas 0.15 Devoluções -0.03 Despesas com diretoria 0.03 Compras 0.08 Despesas com pessoas 0.05 Impostos 0.1 Seguros 0.05 Análise Pessimista A Análise Pessimista A Custos DESCRIÇÃO 2016 2017 2018 2019 2020 2021 Taxas de crescimento Saldo Inicial da Caixa 0.00 0.00 0.00 0.00 0.00 0.00 Análise Otimista Análise Pessimista Custos -10% 10% Total de receitas 2,026,614.17 2,100,007.16 2,175,895.06 2,254,367.40 2,335,516.80 Receitas 10% -10% Receitas de vendas 2,064,483.27 2,136,740.19 2,211,526.09 2,288,929.50 2,369,042.04 Devoluções -37,869.10 -36,733.02 -35,631.03 -34,562.10 -33,525.24 TOTAL DE CAIXA DISPONÍVEL 2,026,614.17 2,100,007.16 2,175,895.06 2,254,367.40 2,335,516.80 Total de saídas 1,387,036.88 1,608,939.32 1,871,124.49 2,180,984.32 2,547,277.88 Fixo Despesas com diretoria 133,805.31 151,601.42 171,764.41 194,609.08 220,492.08 Variável Investimento 369,900.00 59,576.00 59,576.00 59,576.00 59,576.00 59,576.00 Variável Compras 943,731.98 1,121,153.60 1,331,930.47 1,582,333.40 1,879,812.08 Fixo Despesas operacionais 30,480.00 30,480.00 30,480.00 30,480.00 30,480.00 Variável Despesas com pessoal 110,852.95 128,035.16 147,880.61 170,802.10 197,276.43 Fixo Despesas terceirizadas 21,600.00 21,600.00 21,600.00 21,600.00 21,600.00 Variável Despesas de impostos 42,328.01 51,216.89 61,972.44 74,986.65 90,733.85 Fixo Despesas gerais 17,280.00 17,280.00 17,280.00 17,280.00 17,280.00 Fixo Despesas de M&C 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 Fixo Despesas aluguel e IPTU 13,670.04 13,670.04 13,670.04 13,670.04 13,670.04 Variável Seguros 12,272.58 12,886.21 13,530.52 14,207.04 14,917.39 Fluxo líquido de caixa ($369,900.00) R$ 639,577.30 R$ 491,067.85 R$ 304,770.57 R$ 73,383.09 -R$ 211,761.08 VPL $795,067.16 Item Taxa anual TIR 141.67% T.M.A 0.08000 AUE R$ 199,129.70 Receitas de vendas 0.15 VP R$ 1,164,967.16 Devoluções -0.03 PayBack Simples 0.58 Despesas com diretoria 0.03 Payback Descontato 0.62 Compras 0.08 ICB (cálculo na linha 55) 1.16 Despesas com pessoas 0.05 CFT $218,275.35 Impostos 0.1 CVT $1,168,761.52 Seguros 0.05 Ano Fcx Fcx Acumulado Simples Val Presente Fcx Acum VP 2016 ($369,900.00) ($369,900.00) ($369,900.00) ($369,900.00) 2017 $639,577.30 $269,677.30 $592,201.20 $222,301.20 2018 $491,067.85 $760,745.14 $421,011.53 $643,312.73 2019 $304,770.57 $1,065,515.71 $241,936.70 $885,249.43 2020 $73,383.09 $1,138,898.80 $53,938.76 $939,188.19 2021 ($211,761.08) $927,137.72 ($144,121.03) $795,067.16 Somatorio VP Beneficios 9,342,808.65 Somatorio VP Custos 8,084,644.12 ICB = SomBenef/SomCustos 1.1556239846 Análise Otimista A Análise Otimista A Custos DESCRIÇÃO 2016 2017 2018 2019 2020 2021 Taxas de crescimento Saldo Inicial da Caixa 0.00 0.00 0.00 0.00 0.00 0.00 Análise Otimista Análise Pessimista Custos -10% 10% Total de receitas 2,485,388.23 3,155,187.50 4,002,148.43 5,073,228.92 6,427,830.40 Receitas 10% -10% Receitas de vendas 2,523,257.33 3,191,920.52 4,037,779.46 5,107,791.02 6,461,355.64 Devoluções -37,869.10 -36,733.02 -35,631.03 -34,562.10 -33,525.24 TOTAL DE CAIXA DISPONÍVEL 2,485,388.23 3,155,187.50 4,002,148.43 5,073,228.92 6,427,830.40 Total de saídas 1,152,437.92 1,118,104.98 1,085,269.31 1,053,857.78 1,023,801.75 Fixo Despesas com diretoria 109,477.07 101,485.25 94,076.83 87,209.22 80,842.94 Variável Investimento 369,900.00 48,744.00 48,744.00 48,744.00 48,744.00 48,744.00 Variável Compras 772,144.35 750,524.31 729,509.63 709,083.36 689,229.02 Fixo Despesas operacionais 30,480.00 30,480.00 30,480.00 30,480.00 30,480.00 Variável Despesas com pessoal 90,697.87 85,709.49 80,995.47 76,540.71 72,330.98 Fixo Despesas terceirizadas 21,600.00 21,600.00 21,600.00 21,600.00 21,600.00 Variável Despesas de impostos 34,632.01 34,285.69 33,942.83 33,603.40 33,267.37 Fixo Despesas gerais 17,280.00 17,280.00 17,280.00 17,280.00 17,280.00 Fixo Despesas de M&C 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 Fixo Despesas aluguel e IPTU 13,670.04 13,670.04 13,670.04 13,670.04 13,670.04 Variável Seguros 12,272.58 12,886.21 13,530.52 14,207.04 14,917.39 Fluxo líquido de caixa ($369,900.00) R$ 1,332,950.31 R$ 2,037,082.52 R$ 2,916,879.12 R$ 4,019,371.14 R$ 5,404,028.65 VPL $11,558,544.75 Item Taxa anual TIR 409.29% T.M.A 0.08000 AUE R$ 2,894,912.14 Receitas de vendas 0.15 VP R$ 11,928,444.75 Devoluções -0.03 PayBack Simples 0.28 Despesas com diretoria 0.03 Payback Descontato 0.30 Compras 0.08 ICB (cálculo na linha 55) 3.74 Despesas com pessoas 0.05 CFT $193,947.11 Impostos 0.1 CVT $958,490.81 Seguros 0.05 Ano Fcx Fcx Acumulado Simples Val Presente Fcx Acum VP 2016 ($369,900.00) ($369,900.00) ($369,900.00) ($369,900.00) 2017 $1,332,950.31 $963,050.31 $1,234,213.25 $864,313.25 2018 $2,037,082.52 $3,000,132.83 $1,746,469.93 $2,610,783.18 2019 $2,916,879.12 $5,917,011.96 $2,315,512.69 $4,926,295.87 2020 $4,019,371.14 $9,936,383.10 $2,954,357.78 $7,880,653.65 2021 $5,404,028.65 $15,340,411.75 $3,677,891.10 $11,558,544.75 Somatorio VP Beneficios 17,589,995.27 Somatorio VP Custos 4,707,274.94 ICB = SomBenef/SomCustos 3.736768189 Análise Mais Provável A Análise Mais Provável A Custos DESCRIÇÃO 2016 2017 2018 2019 2020 2021 Saldo Inicial da Caixa 0.00 0.00 0.00 0.00 0.00 0.00 Total de receitas 2,256,001.20 2,601,217.82 2,998,012.44 3,454,127.89 3,978,468.25 Receitas de vendas 2,293,870.30 2,637,950.85 3,033,643.47 3,488,689.99 4,011,993.49 Devoluções -37,869.10 -36,733.02 -35,631.03 -34,562.10 -33,525.24 TOTAL DE CAIXA DISPONÍVEL 2,256,001.20 2,601,217.82 2,998,012.44 3,454,127.89 3,978,468.25 Total de saídas 1,269,737.40 1,351,522.09 1,439,574.48 1,534,389.73 1,636,502.80 Fixo Despesas com diretoria 121,641.19 125,290.43 129,049.14 132,920.62 136,908.24 Variável Investimento 369,900.00 54,160.00 54,160.00 54,160.00 54,160.00 54,160.00 Variável Compras 857,938.17 926,573.22 1,000,699.08 1,080,755.00 1,167,215.40 Fixo Despesas operacionais 30,480.00 30,480.00 30,480.00 30,480.00 30,480.00 Variável Despesas com pessoal 100,775.41 105,814.18 111,104.89 116,660.14 122,493.14 Fixo Despesas terceirizadas 21,600.00 21,600.00 21,600.00 21,600.00 21,600.00 Variável Despesas de impostos 38,480.01 42,328.01 46,560.81 51,216.89 56,338.58 Fixo Despesas gerais 17,280.00 17,280.00 17,280.00 17,280.00 17,280.00 Fixo Despesas de M&C 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 Fixo Despesas aluguel e IPTU 13,670.04 13,670.04 13,670.04 13,670.04 13,670.04 Variável Seguros 12,272.58 12,886.21 13,530.52 14,207.04 14,917.39 Fluxo líquido de caixa ($369,900.00) R$ 986,263.81 R$ 1,249,695.73 R$ 1,558,437.96 R$ 1,919,738.16 R$ 2,341,965.45 VPL $5,856,825.38 Item Taxa anual TIR 291.68% T.M.A 0.08000 AUE R$ 1,466,879.72 Receitas de vendas 0.15 VP R$ 6,226,725.38 Devoluções -0.03 PayBack Simples (em anos) 0.38 Despesas com diretoria 0.03 Payback Descontato (em anos) 0.41 Compras 0.08 ICB (cálculo na linha 55) 2.09 Despesas com pessoas 0.05 CFT $206,111.23 Impostos 0.1 CVT $1,063,626.17 Seguros 0.05 Ano Fcx Fcx Acumulado Simples Val Presente Fcx Acum VP 2016 ($369,900.00) ($369,900.00) ($369,900.00) ($369,900.00) 2017 $986,263.81 $616,363.81 $913,207.23 $543,307.23 2018 $1,249,695.73 $1,866,059.54 $1,071,412.67 $1,614,719.89 2019 $1,558,437.96 $3,424,497.50 $1,237,138.30 $2,851,858.19 2020 $1,919,738.16 $5,344,235.66 $1,411,064.86 $4,262,923.05 2021 $2,341,965.45 $7,686,201.11 $1,593,902.34 $5,856,825.38 Somatorio VP Beneficios 12,901,139.70 Somatorio VP Custos 6,176,276.28 ICB = SomBenef/SomCustos 2.0888216639 Apresentação Sensibilidade A APRESENTAÇÃO DA ANÁLISE DE SENSIBILIDADE - A Dados Tabulados Desvio Despesas com diretoria Compras Despesas com Pessoal Despesas com impostos Investimento Receita -10% R$ 5,988,016.06 R$6,900,975.85 R$5,970,923.31 R$5,905,948.22 R$5,878,449.90 R$2,562,074.42 0% R$5,856,825.38 R$5,856,825.38 R$5,856,825.38 R$5,856,825.38 R$5,856,825.38 R$5,856,825.38 10% R$5,686,867.50 R$4,493,966.77 R$5,708,557.46 R$5,792,527.07 R$5,835,200.87 R$10,198,358.33 Desvio Despesas com diretoria Compras Despesas com Pessoal Despesas com impostos Investimento Receita -10% 2.19% 15.13% 1.91% 0.83% 0.37% -128.60% 10% -2.99% -30.33% -2.60% -1.11% -0.37% 42.57% Gráfico Sensibilidade A Gráfico Sensibilidade A 5988016.057142582 6900975.853560925 5970923.308769764 5905948.223009085 2562074.4172906806 5878449.9023338435 5856825.384773027 5856825.384773027 5856825.384773027 5856825.384773027 5856825.384773027 5856825.384773027 5686867.502107272 4493966.774630679 5708557.456727337 5792527.065052394 10198358.325697739 5835200.867212214 Despesas com diretoria Compras Despesas com Pessoal Despesas com impostos Receita Investimento Taxa de crescimento VPL Gráfico de Sensibilidade - Projeto A Cenário Geral A CÁLCULOS DE VIABILIDADE Cenário Geral Cenário VPL VPL esperado = R$6,070,145.76 Variância do VPL = 28,997,241,632,111.39 Pessimista -10% R$795,067.16 Desvio-padrão = R$5,384,908.69 Provável R$5,856,825.38 Coeficiente de variação do VPL = 0.89 Otimista +10% R$11,558,544.75 Ponto de equilíbrio A PONTO DE EQUILÍBRIO/2017 Ponto de equilíbrio contábil (quantidade) 109,775 Quantidade mínima de venda para suprir os custos Ponto de equilíbrio contábil (valor) R$ 389,967.23 Valor mínimo de venda para suprir os custos Ponto de equilíbrio econômico 168,361 Ponto de equilíbrio financeiro 99,123 Custo de oportunidade R$ 110,000.00 Depreciação R$ 20,000.00 CFT R$ 206,111.23 CVT R$ 1,063,626.17 RT R$ 2,256,001.20 Quantidade Custo Fixo Custo Variável Unitário Custo Variável Total Custo Total Preço Receita Total 0 206,111.23 0.52 0.00 206,111.23 2.40 0.00 200 206,111.23 0.52 104.28 206,215.51 2.40 479.79 400 206,111.23 0.52 208.55 206,319.79 2.40 959.59 600 206,111.23 0.52 312.83 206,424.07 2.40 1,439.38 800 206,111.23 0.52 417.11 206,528.34 2.40 1,919.18 1,000 206,111.23 0.52 521.39 206,632.62 2.40 2,398.97 1,200 206,111.23 0.52 625.66 206,736.90 2.40 2,878.76 1,400 206,111.23 0.52 729.94 206,841.17 2.40 3,358.56 1,600 206,111.23 0.52 834.22 206,945.45 2.40 3,838.35 1,800 206,111.23 0.52 938.49 207,049.73 2.40 4,318.15 2,000 206,111.23 0.52 1,042.77 207,154.00 2.40 4,797.94 2,200 206,111.23 0.52 1,147.05 207,258.28 2.40 5,277.73 2,400 206,111.23 0.52 1,251.32 207,362.56 2.40 5,757.53 2,600 206,111.23 0.52 1,355.60 207,466.84 2.40 6,237.32 2,800 206,111.23 0.52 1,459.88 207,571.11 2.40 6,717.12 3,000 206,111.23 0.52 1,564.16 207,675.39 2.40 7,196.91 3,200 206,111.23 0.52 1,668.43 207,779.67 2.40 7,676.70 3,400 206,111.23 0.52 1,772.71 207,883.94 2.40 8,156.50 3,600 206,111.23 0.52 1,876.99 207,988.22 2.40 8,636.29 3,800 206,111.23 0.52 1,981.26 208,092.50 2.40 9,116.09 4,000 206,111.23 0.52 2,085.54 208,196.78 2.40 9,595.88 4,200 206,111.23 0.52 2,189.82 208,301.05 2.40 10,075.67 4,400 206,111.23 0.52 2,294.10 208,405.33 2.40 10,555.47 4,600 206,111.23 0.52 2,398.37 208,509.61 2.40 11,035.26 4,800 206,111.23 0.52 2,502.65 208,613.88 2.40 11,515.06 5,000 206,111.23 0.52 2,606.93 208,718.16 2.40 11,994.85 5,200 206,111.23 0.52 2,711.20 208,822.44 2.40 12,474.64 5,400 206,111.23 0.52 2,815.48 208,926.72 2.40 12,954.44 5,600 206,111.23 0.52 2,919.76 209,030.99 2.40 13,434.23 5,800 206,111.23 0.52 3,024.04 209,135.27 2.40 13,914.03 6,000 206,111.23 0.52 3,128.31 209,239.55 2.40 14,393.82 6,200 206,111.23 0.52 3,232.59 209,343.82 2.40 14,873.61 6,400 206,111.23 0.52 3,336.87 209,448.10 2.40 15,353.41 6,600 206,111.23 0.52 3,441.14 209,552.38 2.40 15,833.20 6,800 206,111.23 0.52 3,545.42 209,656.65 2.40 16,313.00 7,000 206,111.23 0.52 3,649.70 209,760.93 2.40 16,792.79 7,200 206,111.23 0.52 3,753.97 209,865.21 2.40 17,272.58 7,400 206,111.23 0.52 3,858.25 209,969.49 2.40 17,752.38 7,600 206,111.23 0.52 3,962.53 210,073.76 2.40 18,232.17 7,800 206,111.23 0.52 4,066.81 210,178.04 2.40 18,711.97 8,000 206,111.23 0.52 4,171.08 210,282.32 2.40 19,191.76 8,200 206,111.23 0.52 4,275.36 210,386.59 2.40 19,671.56 8,400 206,111.23 0.52 4,379.64 210,490.87 2.40 20,151.35 8,600 206,111.23 0.52 4,483.91 210,595.15 2.40 20,631.14 8,800 206,111.23 0.52 4,588.19 210,699.43 2.40 21,110.94 9,000 206,111.23 0.52 4,692.47 210,803.70 2.40 21,590.73 9,200 206,111.23 0.52 4,796.75 210,907.98 2.40 22,070.53 9,400 206,111.23 0.52 4,901.02 211,012.26 2.40 22,550.32 9,600 206,111.23 0.52 5,005.30 211,116.53 2.40 23,030.11 9,800 206,111.23 0.52 5,109.58 211,220.81 2.40 23,509.91 10,000 206,111.23 0.52 5,213.85 211,325.09 2.40 23,989.70 10,200 206,111.23 0.52 5,318.13 211,429.36 2.40 24,469.50 10,400 206,111.23 0.52 5,422.41 211,533.64 2.40 24,949.29 10,600 206,111.23 0.52 5,526.68 211,637.92 2.40 25,429.08 10,800 206,111.23 0.52 5,630.96 211,742.20 2.40 25,908.88 11,000 206,111.23 0.52 5,735.24 211,846.47 2.40 26,388.67 11,200 206,111.23 0.52 5,839.52 211,950.75 2.40 26,868.47 11,400 206,111.23 0.52 5,943.79 212,055.03 2.40 27,348.26 11,600 206,111.23 0.52 6,048.07 212,159.30 2.40 27,828.05 11,800 206,111.23 0.52 6,152.35 212,263.58 2.40 28,307.85 12,000 206,111.23 0.52 6,256.62 212,367.86 2.40 28,787.64 12,200 206,111.23 0.52 6,360.90 212,472.14 2.40 29,267.44 12,400 206,111.23 0.52 6,465.18 212,576.41 2.40 29,747.23 12,600 206,111.23 0.52 6,569.46 212,680.69 2.40 30,227.02 12,800 206,111.23 0.52 6,673.73 212,784.97 2.40 30,706.82 13,000 206,111.23 0.52 6,778.01 212,889.24 2.40 31,186.61 13,200 206,111.23 0.52 6,882.29 212,993.52 2.40 31,666.41 13,400 206,111.23 0.52 6,986.56 213,097.80 2.40 32,146.20 13,600 206,111.23 0.52 7,090.84 213,202.08 2.40 32,625.99 13,800 206,111.23 0.52 7,195.12 213,306.35 2.40 33,105.79 14,000 206,111.23 0.52 7,299.40 213,410.63 2.40 33,585.58 14,200 206,111.23 0.52 7,403.67 213,514.91 2.40 34,065.38 14,400 206,111.23 0.52 7,507.95 213,619.18 2.40 34,545.17 14,600 206,111.23 0.52 7,612.23 213,723.46 2.40 35,024.96 14,800 206,111.23 0.52 7,716.50 213,827.74 2.40 35,504.76 15,000 206,111.23 0.52 7,820.78 213,932.01 2.40 35,984.55 15,200 206,111.23 0.52 7,925.06 214,036.29 2.40 36,464.35 15,400 206,111.23 0.52 8,029.33 214,140.57 2.40 36,944.14 15,600 206,111.23 0.52 8,133.61 214,244.85 2.40 37,423.93 15,800 206,111.23 0.52 8,237.89 214,349.12 2.40 37,903.73 16,000 206,111.23 0.52 8,342.17 214,453.40 2.40 38,383.52 16,200 206,111.23 0.52 8,446.44 214,557.68 2.40 38,863.32 16,400 206,111.23 0.52 8,550.72 214,661.95 2.40 39,343.11 16,600 206,111.23 0.52 8,655.00 214,766.23 2.40 39,822.90 16,800 206,111.23 0.52 8,759.27 214,870.51 2.40 40,302.70 17,000 206,111.23 0.52 8,863.55 214,974.79 2.40 40,782.49 17,200 206,111.23 0.52 8,967.83 215,079.06 2.40 41,262.29 17,400 206,111.23 0.52 9,072.11 215,183.34 2.40 41,742.08 17,600 206,111.23 0.52 9,176.38 215,287.62 2.40 42,221.87 17,800 206,111.23 0.52 9,280.66 215,391.89 2.40 42,701.67 18,000 206,111.23 0.52 9,384.94 215,496.17 2.40 43,181.46 18,200 206,111.23 0.52 9,489.21 215,600.45 2.40 43,661.26 18,400 206,111.23 0.52 9,593.49 215,704.72 2.40 44,141.05 18,600 206,111.23 0.52 9,697.77 215,809.00 2.40 44,620.84 18,800 206,111.23 0.52 9,802.05 215,913.28 2.40 45,100.64 19,000 206,111.23 0.52 9,906.32 216,017.56 2.40 45,580.43 19,200 206,111.23 0.52 10,010.60 216,121.83 2.40 46,060.23 19,400 206,111.23 0.52 10,114.88 216,226.11 2.40 46,540.02 19,600 206,111.23 0.52 10,219.15 216,330.39 2.40 47,019.81 19,800 206,111.23 0.52 10,323.43 216,434.66 2.40 47,499.61 20,000 206,111.23 0.52 10,427.71 216,538.94 2.40 47,979.40 20,200 206,111.23 0.52 10,531.98 216,643.22 2.40 48,459.20 20,400 206,111.23 0.52 10,636.26 216,747.50 2.40 48,938.99 20,600 206,111.23 0.52 10,740.54 216,851.77 2.40 49,418.78 20,800 206,111.23 0.52 10,844.82 216,956.05 2.40 49,898.58 21,000 206,111.23 0.52 10,949.09 217,060.33 2.40 50,378.37 21,200 206,111.23 0.52 11,053.37 217,164.60 2.40 50,858.17 21,400 206,111.23 0.52 11,157.65 217,268.88 2.40 51,337.96 21,600 206,111.23 0.52 11,261.92 217,373.16 2.40 51,817.75 21,800 206,111.23 0.52 11,366.20 217,477.44 2.40 52,297.55 22,000 206,111.23 0.52 11,470.48 217,581.71 2.40 52,777.34 22,200 206,111.23 0.52 11,574.76 217,685.99 2.40 53,257.14 22,400 206,111.23 0.52 11,679.03 217,790.27 2.40 53,736.93 22,600 206,111.23 0.52 11,783.31 217,894.54 2.40 54,216.73 22,800 206,111.23 0.52 11,887.59 217,998.82 2.40 54,696.52 23,000 206,111.23 0.52 11,991.86 218,103.10 2.40 55,176.31 23,200 206,111.23 0.52 12,096.14 218,207.37 2.40 55,656.11 23,400 206,111.23 0.52 12,200.42 218,311.65 2.40 56,135.90 23,600 206,111.23 0.52 12,304.69 218,415.93 2.40 56,615.70 23,800 206,111.23 0.52 12,408.97 218,520.21 2.40 57,095.49 24,000 206,111.23 0.52 12,513.25 218,624.48 2.40 57,575.28 24,200 206,111.23 0.52 12,617.53 218,728.76 2.40 58,055.08 24,400 206,111.23 0.52 12,721.80 218,833.04 2.40 58,534.87 24,600 206,111.23 0.52 12,826.08 218,937.31 2.40 59,014.67 24,800 206,111.23 0.52 12,930.36 219,041.59 2.40 59,494.46 25,000 206,111.23 0.52 13,034.63 219,145.87 2.40 59,974.25 25,200 206,111.23 0.52 13,138.91 219,250.15 2.40 60,454.05 25,400 206,111.23 0.52 13,243.19 219,354.42 2.40 60,933.84 25,600 206,111.23 0.52 13,347.47 219,458.70 2.40 61,413.64 25,800 206,111.23 0.52 13,451.74 219,562.98 2.40 61,893.43 26,000 206,111.23 0.52 13,556.02 219,667.25 2.40 62,373.22 26,200 206,111.23 0.52 13,660.30 219,771.53 2.40 62,853.02 26,400 206,111.23 0.52 13,764.57 219,875.81 2.40 63,332.81 26,600 206,111.23 0.52 13,868.85 219,980.09 2.40 63,812.61 26,800 206,111.23 0.52 13,973.13 220,084.36 2.40 64,292.40 27,000 206,111.23 0.52 14,077.41 220,188.64 2.40 64,772.19 27,200 206,111.23 0.52 14,181.68 220,292.92 2.40 65,251.99 27,400 206,111.23 0.52 14,285.96 220,397.19 2.40 65,731.78 27,600 206,111.23 0.52 14,390.24 220,501.47 2.40 66,211.58 27,800 206,111.23 0.52 14,494.51 220,605.75 2.40 66,691.37 28,000 206,111.23 0.52 14,598.79 220,710.02 2.40 67,171.16 28,200 206,111.23 0.52 14,703.07 220,814.30 2.40 67,650.96 28,400 206,111.23 0.52 14,807.34 220,918.58 2.40 68,130.75 28,600 206,111.23 0.52 14,911.62 221,022.86 2.40 68,610.55 28,800 206,111.23 0.52 15,015.90 221,127.13 2.40 69,090.34 29,000 206,111.23 0.52 15,120.18 221,231.41 2.40 69,570.13 29,200 206,111.23 0.52 15,224.45 221,335.69 2.40 70,049.93 29,400 206,111.23 0.52 15,328.73 221,439.96 2.40 70,529.72 29,600 206,111.23 0.52 15,433.01 221,544.24 2.40 71,009.52 29,800 206,111.23 0.52 15,537.28 221,648.52 2.40 71,489.31 30,000 206,111.23 0.52 15,641.56 221,752.80 2.40 71,969.10 30,200 206,111.23 0.52 15,745.84 221,857.07 2.40 72,448.90 30,400 206,111.23 0.52 15,850.12 221,961.35 2.40 72,928.69 30,600 206,111.23 0.52 15,954.39 222,065.63 2.40 73,408.49 30,800 206,111.23 0.52 16,058.67 222,169.90 2.40 73,888.28 31,000 206,111.23 0.52 16,162.95 222,274.18 2.40 74,368.07 31,200 206,111.23 0.52 16,267.22 222,378.46 2.40 74,847.87 31,400 206,111.23 0.52 16,371.50 222,482.73 2.40 75,327.66 31,600 206,111.23 0.52 16,475.78 222,587.01 2.40 75,807.46 31,800 206,111.23 0.52 16,580.05 222,691.29 2.40 76,287.25 32,000 206,111.23 0.52 16,684.33 222,795.57 2.40 76,767.04 32,200 206,111.23 0.52 16,788.61 222,899.84 2.40 77,246.84 32,400 206,111.23 0.52 16,892.89 223,004.12 2.40 77,726.63 32,600 206,111.23 0.52 16,997.16 223,108.40 2.40 78,206.43 32,800 206,111.23 0.52 17,101.44 223,212.67 2.40 78,686.22 33,000 206,111.23 0.52 17,205.72 223,316.95 2.40 79,166.01 33,200 206,111.23 0.52 17,309.99 223,421.23 2.40 79,645.81 33,400 206,111.23 0.52 17,414.27 223,525.51 2.40 80,125.60 33,600 206,111.23 0.52 17,518.55 223,629.78 2.40 80,605.40 33,800 206,111.23 0.52 17,622.83 223,734.06 2.40 81,085.19 34,000 206,111.23 0.52 17,727.10 223,838.34 2.40 81,564.98 34,200 206,111.23 0.52 17,831.38 223,942.61 2.40 82,044.78 34,400 206,111.23 0.52 17,935.66 224,046.89 2.40 82,524.57 34,600 206,111.23 0.52 18,039.93 224,151.17 2.40 83,004.37 34,800 206,111.23 0.52 18,144.21 224,255.45 2.40 83,484.16 35,000 206,111.23 0.52 18,248.49 224,359.72 2.40 83,963.95 35,200 206,111.23 0.52 18,352.77 224,464.00 2.40 84,443.75 35,400 206,111.23 0.52 18,457.04 224,568.28 2.40 84,923.54 35,600 206,111.23 0.52 18,561.32 224,672.55 2.40 85,403.34 35,800 206,111.23 0.52 18,665.60 224,776.83 2.40 85,883.13 36,000 206,111.23 0.52 18,769.87 224,881.11 2.40 86,362.92 36,200 206,111.23 0.52 18,874.15 224,985.38 2.40 86,842.72 36,400 206,111.23 0.52 18,978.43 225,089.66 2.40 87,322.51 36,600 206,111.23 0.52 19,082.70 225,193.94 2.40 87,802.31 36,800 206,111.23 0.52 19,186.98 225,298.22 2.40 88,282.10 37,000 206,111.23 0.52 19,291.26 225,402.49 2.40 88,761.90 37,200 206,111.23 0.52 19,395.54 225,506.77 2.40 89,241.69 37,400 206,111.23 0.52 19,499.81 225,611.05 2.40 89,721.48 37,600 206,111.23 0.52 19,604.09 225,715.32 2.40 90,201.28 37,800 206,111.23 0.52 19,708.37 225,819.60 2.40 90,681.07 38,000 206,111.23 0.52 19,812.64 225,923.88 2.40 91,160.87 38,200 206,111.23 0.52 19,916.92 226,028.16 2.40 91,640.66 38,400 206,111.23 0.52 20,021.20 226,132.43 2.40 92,120.45 38,600 206,111.23 0.52 20,125.48 226,236.71 2.40 92,600.25 38,800 206,111.23 0.52 20,229.75 226,340.99 2.40 93,080.04 39,000 206,111.23 0.52 20,334.03 226,445.26 2.40 93,559.84 39,200 206,111.23 0.52 20,438.31 226,549.54 2.40 94,039.63 39,400 206,111.23 0.52 20,542.58 226,653.82 2.40 94,519.42 39,600 206,111.23 0.52 20,646.86 226,758.09 2.40 94,999.22 39,800 206,111.23 0.52 20,751.14 226,862.37 2.40 95,479.01 40,000 206,111.23 0.52 20,855.42 226,966.65 2.40 95,958.81 40,200 206,111.23 0.52 20,959.69 227,070.93 2.40 96,438.60 40,400 206,111.23 0.52 21,063.97 227,175.20 2.40 96,918.39 40,600 206,111.23 0.52 21,168.25 227,279.48 2.40 97,398.19 40,800 206,111.23 0.52 21,272.52 227,383.76 2.40 97,877.98 41,000 206,111.23 0.52 21,376.80 227,488.03 2.40 98,357.78 41,200 206,111.23 0.52 21,481.08 227,592.31 2.40 98,837.57 41,400 206,111.23 0.52 21,585.35 227,696.59 2.40 99,317.36 41,600 206,111.23 0.52 21,689.63 227,800.87 2.40 99,797.16 41,800 206,111.23 0.52 21,793.91 227,905.14 2.40 100,276.95 42,000 206,111.23 0.52 21,898.19 228,009.42 2.40 100,756.75 42,200 206,111.23 0.52 22,002.46 228,113.70 2.40 101,236.54 42,400 206,111.23 0.52 22,106.74 228,217.97 2.40 101,716.33 42,600 206,111.23 0.52 22,211.02 228,322.25 2.40 102,196.13 42,800 206,111.23 0.52 22,315.29 228,426.53 2.40 102,675.92 43,000 206,111.23 0.52 22,419.57 228,530.81 2.40 103,155.72 43,200 206,111.23 0.52 22,523.85 228,635.08 2.40 103,635.51 43,400 206,111.23 0.52 22,628.13 228,739.36 2.40 104,115.30 43,600 206,111.23 0.52 22,732.40 228,843.64 2.40 104,595.10 43,800 206,111.23 0.52 22,836.68 228,947.91 2.40 105,074.89 44,000 206,111.23 0.52 22,940.96 229,052.19 2.40 105,554.69 44,200 206,111.23 0.52 23,045.23 229,156.47 2.40 106,034.48 44,400 206,111.23 0.52 23,149.51 229,260.74 2.40 106,514.27 44,600 206,111.23 0.52 23,253.79 229,365.02 2.40 106,994.07 44,800 206,111.23 0.52 23,358.06 229,469.30 2.40 107,473.86 45,000 206,111.23 0.52 23,462.34 229,573.58 2.40 107,953.66 45,200 206,111.23 0.52 23,566.62 229,677.85 2.40 108,433.45 45,400 206,111.23 0.52 23,670.90 229,782.13 2.40 108,913.24 45,600 206,111.23 0.52 23,775.17 229,886.41 2.40 109,393.04 45,800 206,111.23 0.52 23,879.45 229,990.68 2.40 109,872.83 46,000 206,111.23 0.52 23,983.73 230,094.96 2.40 110,352.63 46,200 206,111.23 0.52 24,088.00 230,199.24 2.40 110,832.42 46,400 206,111.23 0.52 24,192.28 230,303.52 2.40 111,312.21 46,600 206,111.23 0.52 24,296.56 230,407.79 2.40 111,792.01 46,800 206,111.23 0.52 24,400.84 230,512.07 2.40 112,271.80 47,000 206,111.23 0.52 24,505.11 230,616.35 2.40 112,751.60 47,200 206,111.23 0.52 24,609.39 230,720.62 2.40 113,231.39 47,400 206,111.23 0.52 24,713.67 230,824.90 2.40 113,711.18 47,600 206,111.23 0.52 24,817.94 230,929.18 2.40 114,190.98 47,800 206,111.23 0.52 24,922.22 231,033.46 2.40 114,670.77 48,000 206,111.23 0.52 25,026.50 231,137.73 2.40 115,150.57 48,200 206,111.23 0.52 25,130.78 231,242.01 2.40 115,630.36 48,400 206,111.23 0.52 25,235.05 231,346.29 2.40 116,110.15 48,600 206,111.23 0.52 25,339.33 231,450.56 2.40 116,589.95 48,800 206,111.23 0.52 25,443.61 231,554.84 2.40 117,069.74 49,000 206,111.23 0.52 25,547.88 231,659.12 2.40 117,549.54 49,200 206,111.23 0.52 25,652.16 231,763.39 2.40 118,029.33 49,400 206,111.23 0.52 25,756.44 231,867.67 2.40 118,509.12 49,600 206,111.23 0.52 25,860.71 231,971.95 2.40 118,988.92 49,800 206,111.23 0.52 25,964.99 232,076.23 2.40 119,468.71 50,000 206,111.23 0.52 26,069.27 232,180.50 2.40 119,948.51 50,200 206,111.23 0.52 26,173.55 232,284.78 2.40 120,428.30 50,400 206,111.23 0.52 26,277.82 232,389.06 2.40 120,908.09 50,600 206,111.23 0.52 26,382.10 232,493.33 2.40 121,387.89 50,800 206,111.23 0.52 26,486.38 232,597.61 2.40 121,867.68 51,000 206,111.23 0.52 26,590.65 232,701.89 2.40 122,347.48 51,200 206,111.23 0.52 26,694.93 232,806.17 2.40 122,827.27 51,400 206,111.23 0.52 26,799.21 232,910.44 2.40 123,307.07 51,600 206,111.23 0.52 26,903.49 233,014.72 2.40 123,786.86 51,800 206,111.23 0.52 27,007.76 233,119.00 2.40 124,266.65 52,000 206,111.23 0.52 27,112.04 233,223.27 2.40 124,746.45 52,200 206,111.23 0.52 27,216.32 233,327.55 2.40 125,226.24 52,400 206,111.23 0.52 27,320.59 233,431.83 2.40 125,706.04 52,600 206,111.23 0.52 27,424.87 233,536.10 2.40 126,185.83 52,800 206,111.23 0.52 27,529.15 233,640.38 2.40 126,665.62 53,000 206,111.23 0.52 27,633.42 233,744.66 2.40 127,145.42 53,200 206,111.23 0.52 27,737.70 233,848.94 2.40 127,625.21 53,400 206,111.23 0.52 27,841.98 233,953.21 2.40 128,105.01 53,600 206,111.23 0.52 27,946.26 234,057.49 2.40 128,584.80 53,800 206,111.23 0.52 28,050.53 234,161.77 2.40 129,064.59 54,000 206,111.23 0.52 28,154.81 234,266.04 2.40 129,544.39 54,200 206,111.23 0.52 28,259.09 234,370.32 2.40 130,024.18 54,400 206,111.23 0.52 28,363.36 234,474.60 2.40 130,503.98 54,600 206,111.23 0.52 28,467.64 234,578.88 2.40 130,983.77 54,800 206,111.23 0.52 28,571.92 234,683.15 2.40 131,463.56 55,000 206,111.23 0.52 28,676.20 234,787.43 2.40 131,943.36 55,200 206,111.23 0.52 28,780.47 234,891.71 2.40 132,423.15 55,400 206,111.23 0.52 28,884.75 234,995.98 2.40 132,902.95 55,600 206,111.23 0.52 28,989.03 235,100.26 2.40 133,382.74 55,800 206,111.23 0.52 29,093.30 235,204.54 2.40 133,862.53 56,000 206,111.23 0.52 29,197.58 235,308.82 2.40 134,342.33 56,200 206,111.23 0.52 29,301.86 235,413.09 2.40 134,822.12 56,400 206,111.23 0.52 29,406.14 235,517.37 2.40 135,301.92 56,600 206,111.23 0.52 29,510.41 235,621.65 2.40 135,781.71 56,800 206,111.23 0.52 29,614.69 235,725.92 2.40 136,261.50 57,000 206,111.23 0.52 29,718.97 235,830.20 2.40 136,741.30 57,200 206,111.23 0.52 29,823.24 235,934.48 2.40 137,221.09 57,400 206,111.23 0.52 29,927.52 236,038.75 2.40 137,700.89 57,600 206,111.23 0.52 30,031.80 236,143.03 2.40 138,180.68 57,800 206,111.23 0.52 30,136.07 236,247.31 2.40 138,660.47 58,000 206,111.23 0.52 30,240.35 236,351.59 2.40 139,140.27 58,200 206,111.23 0.52 30,344.63 236,455.86 2.40 139,620.06 58,400 206,111.23 0.52 30,448.91 236,560.14 2.40 140,099.86 58,600 206,111.23 0.52 30,553.18 236,664.42 2.40 140,579.65 58,800 206,111.23 0.52 30,657.46 236,768.69 2.40 141,059.44 59,000 206,111.23 0.52 30,761.74 236,872.97 2.40 141,539.24 59,200 206,111.23 0.52 30,866.01 236,977.25 2.40 142,019.03 59,400 206,111.23 0.52 30,970.29 237,081.53 2.40 142,498.83 59,600 206,111.23 0.52 31,074.57 237,185.80 2.40 142,978.62 59,800 206,111.23 0.52 31,178.85 237,290.08 2.40 143,458.41 60,000 206,111.23 0.52 31,283.12 237,394.36 2.40 143,938.21 60,200 206,111.23 0.52 31,387.40 237,498.63 2.40 144,418.00 60,400 206,111.23 0.52 31,491.68 237,602.91 2.40 144,897.80 60,600 206,111.23 0.52 31,595.95 237,707.19 2.40 145,377.59 60,800 206,111.23 0.52 31,700.23 237,811.46 2.40 145,857.38 61,000 206,111.23 0.52 31,804.51 237,915.74 2.40 146,337.18 61,200 206,111.23 0.52 31,908.78 238,020.02 2.40 146,816.97 61,400 206,111.23 0.52 32,013.06 238,124.30 2.40 147,296.77 61,600 206,111.23 0.52 32,117.34 238,228.57 2.40 147,776.56 61,800 206,111.23 0.52 32,221.62 238,332.85 2.40 148,256.35 62,000 206,111.23 0.52 32,325.89 238,437.13 2.40 148,736.15 62,200 206,111.23 0.52 32,430.17 238,541.40 2.40 149,215.94 62,400 206,111.23 0.52 32,534.45 238,645.68 2.40 149,695.74 62,600 206,111.23 0.52 32,638.72 238,749.96 2.40 150,175.53 62,800 206,111.23 0.52 32,743.00 238,854.24 2.40 150,655.32 63,000 206,111.23 0.52 32,847.28 238,958.51 2.40 151,135.12 63,200 206,111.23 0.52 32,951.56 239,062.79 2.40 151,614.91 63,400 206,111.23 0.52 33,055.83 239,167.07 2.40 152,094.71 63,600 206,111.23 0.52 33,160.11 239,271.34 2.40 152,574.50 63,800 206,111.23 0.52 33,264.39 239,375.62 2.40 153,054.29 64,000 206,111.23 0.52 33,368.66 239,479.90 2.40 153,534.09 64,200 206,111.23 0.52 33,472.94 239,584.18 2.40 154,013.88 64,400 206,111.23 0.52 33,577.22 239,688.45 2.40 154,493.68 64,600 206,111.23 0.52 33,681.50 239,792.73 2.40 154,973.47 64,800 206,111.23 0.52 33,785.77 239,897.01 2.40 155,453.26 65,000 206,111.23 0.52 33,890.05 240,001.28 2.40 155,933.06 65,200 206,111.23 0.52 33,994.33 240,105.56 2.40 156,412.85 65,400 206,111.23 0.52 34,098.60 240,209.84 2.40 156,892.65 65,600 206,111.23 0.52 34,202.88 240,314.11 2.40 157,372.44 65,800 206,111.23 0.52 34,307.16 240,418.39 2.40 157,852.23 66,000 206,111.23 0.52 34,411.43 240,522.67 2.40 158,332.03 66,200 206,111.23 0.52 34,515.71 240,626.95 2.40 158,811.82 66,400 206,111.23 0.52 34,619.99 240,731.22 2.40 159,291.62 66,600 206,111.23 0.52 34,724.27 240,835.50 2.40 159,771.41 66,800 206,111.23 0.52 34,828.54 240,939.78 2.40 160,251.21 67,000 206,111.23 0.52 34,932.82 241,044.05 2.40 160,731.00 67,200 206,111.23 0.52 35,037.10 241,148.33 2.40 161,210.79 67,400 206,111.23 0.52 35,141.37 241,252.61 2.40 161,690.59 67,600 206,111.23 0.52 35,245.65 241,356.89 2.40 162,170.38 67,800 206,111.23 0.52 35,349.93 241,461.16 2.40 162,650.18 68,000 206,111.23 0.52 35,454.21 241,565.44 2.40 163,129.97 68,200 206,111.23 0.52 35,558.48 241,669.72 2.40 163,609.76 68,400 206,111.23 0.52 35,662.76 241,773.99 2.40 164,089.56 68,600 206,111.23 0.52 35,767.04 241,878.27 2.40 164,569.35 68,800 206,111.23 0.52 35,871.31 241,982.55 2.40 165,049.15 69,000 206,111.23 0.52 35,975.59 242,086.82 2.40 165,528.94 69,200 206,111.23 0.52 36,079.87 242,191.10 2.40 166,008.73 69,400 206,111.23 0.52 36,184.15 242,295.38 2.40 166,488.53 69,600 206,111.23 0.52 36,288.42 242,399.66 2.40 166,968.32 69,800 206,111.23 0.52 36,392.70 242,503.93 2.40 167,448.12 70,000 206,111.23 0.52 36,496.98 242,608.21 2.40 167,927.91 70,200 206,111.23 0.52 36,601.25 242,712.49 2.40 168,407.70 70,400 206,111.23 0.52 36,705.53 242,816.76 2.40 168,887.50 70,600 206,111.23 0.52 36,809.81 242,921.04 2.40 169,367.29 70,800 206,111.23 0.52 36,914.08 243,025.32 2.40 169,847.09 71,000 206,111.23 0.52 37,018.36 243,129.60 2.40 170,326.88 71,200 206,111.23 0.52 37,122.64 243,233.87 2.40 170,806.67 71,400 206,111.23 0.52 37,226.92 243,338.15 2.40 171,286.47 71,600 206,111.23 0.52 37,331.19 243,442.43 2.40 171,766.26 71,800 206,111.23 0.52 37,435.47 243,546.70 2.40 172,246.06 72,000 206,111.23 0.52 37,539.75 243,650.98 2.40 172,725.85 72,200 206,111.23 0.52 37,644.02 243,755.26 2.40 173,205.64 72,400 206,111.23 0.52 37,748.30 243,859.54 2.40 173,685.44 72,600 206,111.23 0.52 37,852.58 243,963.81 2.40 174,165.23 72,800 206,111.23 0.52 37,956.86 244,068.09 2.40 174,645.03 73,000 206,111.23 0.52 38,061.13 244,172.37 2.40 175,124.82 73,200 206,111.23 0.52 38,165.41 244,276.64 2.40 175,604.61 73,400 206,111.23 0.52 38,269.69 244,380.92 2.40 176,084.41 73,600 206,111.23 0.52 38,373.96 244,485.20 2.40 176,564.20 73,800 206,111.23 0.52 38,478.24 244,589.47 2.40 177,044.00 74,000 206,111.23 0.52 38,582.52 244,693.75 2.40 177,523.79 74,200 206,111.23 0.52 38,686.79 244,798.03 2.40 178,003.58 74,400 206,111.23 0.52 38,791.07 244,902.31 2.40 178,483.38 74,600 206,111.23 0.52 38,895.35 245,006.58 2.40 178,963.17 74,800 206,111.23 0.52 38,999.63 245,110.86 2.40 179,442.97 75,000 206,111.23 0.52 39,103.90 245,215.14 2.40 179,922.76 75,200 206,111.23 0.52 39,208.18 245,319.41 2.40 180,402.55 75,400 206,111.23 0.52 39,312.46 245,423.69 2.40 180,882.35 75,600 206,111.23 0.52 39,416.73 245,527.97 2.40 181,362.14 75,800 206,111.23 0.52 39,521.01 245,632.25 2.40 181,841.94 76,000 206,111.23 0.52 39,625.29 245,736.52 2.40 182,321.73 76,200 206,111.23 0.52 39,729.57 245,840.80 2.40 182,801.52 76,400 206,111.23 0.52 39,833.84 245,945.08 2.40 183,281.32 76,600 206,111.23 0.52
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