TRABALHO OFICIAL ADM GRUPO (1)

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Universidade Federal Rural do Semi Árido − UFERSA 
Centro de Ciências Sociais Aplicadas - CCSAH 
Departamento de Ciências Sociais Aplicadas - DCSA 
Ciências Contábeis 
Prof: Dr. Lucas Godeiro 
Grupo: Cibele Viana, Francisca Geysa, Marcelo Bezerra, Jonas Barros e 
Eduardo Oliveira. 
Exame Unidade I Administração Financeira 
 
 
1. Pesquisa na página da B3 a composição atual do Ibovespa. Qual a composição 
atual do Ibovespa? R: Constituído por 77 das empresas que mais movimentam o 
mercado nacional e dos mais variados setores do comércio e/ou serviço listadas na 
B3. 
2. Das empresas do Ibovespa, escolha duas empresas do mesmo setor. Quais 
empresas foram escolhidas? R: Magazine Luiza (MGLU3) e Renner (LREN3) 
3. Pesquisa as demonstrações contábeis estudas no capítulo 2 para as duas 
empresas. Algumas fontes são Economatica, RI da empresa, TC Matrix, 
Fundamentus, Yahoo Finance, entre outros. 
R: Instrução para quarta e quinta questão 
 
4. Calcule os índices estudados no capítulo 2 para a última demonstração contábil 
disponível para as duas empresas. Lembre-se que para comparar as duas empresas 
as demonstrações devem ser do mesmo período. 
5. Faça a análise dos índices para as duas empresas e responda, qual empresa, 
baseada nos índices você investiria e porquê? 
XLSWrite 1.34 Copyright(c) 1999,2000 Axolot Data Balanço Patrimonial - MAGAZ LUIZA
30/06/2020 31/03/2020 31/12/2019 30/09/2019 30/06/2019 31/03/2019 31/12/2018 30/09/2018 30/06/2018 31/03/2018
Ativo Total 20,558,633 17,710,082 19,791,071 13,252,799 12,082,657 9,741,227 8,796,741 7,134,704 7,038,714 6,901,211
Ativo Circulante 13,278,766 10,589,868 12,841,161 6,351,223 6,035,612 5,333,105 6,412,390 4,892,255 4,841,942 4,772,292
Caixa e Equivalentes de Caixa 1,103,523 388,904 305,746 221,794 625,705 293,189 599,087 419,013 680,451 775,152
Aplicações Financeiras 1,878,803 2,231,269 4,448,158 238,717 441,096 217,285 409,111 253,756 182,840 299,345
Contas a Receber 4,386,122 2,147,035 2,915,034 1,874,975 1,460,841 1,761,335 2,051,557 1,657,171 1,507,047 1,410,669
Estoques 4,198,175 4,075,499 3,801,763 2,885,737 2,556,337 2,484,630 2,810,248 2,106,439 2,110,415 1,937,287
Ativos Biológicos 0 0 0 0 0 0 0 0 0 0
Tributos a Recuperar 748,944 877,448 864,144 745,693 712,697 221,942 303,691 226,734 190,422 191,853
Despesas Antecipadas 0 0 0 0 0 0 0 0 0 0
Outros Ativos Circulantes 963,199 869,713 506,316 384,307 238,936 354,724 238,696 229,142 170,767 157,986
Ativo Realizável a Longo Prazo 1,937,940 1,861,255 1,748,703 1,856,321 1,497,892 836,996 722,814 728,445 758,578 751,399
Aplicações Financeiras Avaliadas a Valor Justo 0 0 214 264 0 214 214 0 0 0
Aplicações Financeiras Avaliadas ao Custo Amortizado 0 0 0 0 0 0 0 0 0 0
Contas a Receber 0 0 0 0 0 0 0 0 0 3,269
Estoques 10,643 14,167 16,842 11,657 11,268 4,436 7,571 6,429 7,140 0
Ativos Biológicos 0 0 0 0 0 0 0 0 0 0
Tributos Diferidos 0 0 0 0 0 0 0 0 0 195,191
Despesas Antecipadas 73,076 18,901 12,712 14,222 26,979 168,863 181,012 176,515 178,255 0
Créditos com Partes Relacionadas 0 0 0 0 0 0 0 0 0 0
Outros Ativos Não Circulantes 0 0 0 0 0 0 0 0 0 552,939
Investimentos 318,636 287,974 305,091 305,022 293,609 294,610 308,462 294,286 284,527 277,190
Imobilizado 3,461,638 3,395,531 3,350,490 3,184,225 2,746,029 2,671,445 754,253 663,328 608,125 565,661
Intangível 1,561,653 1,575,454 1,545,628 1,556,008 1,509,515 605,071 598,822 556,390 545,542 534,669
Diferido 0 0 0 0 0 0 0 0 0 0
Passivo Total 20,558,633 17,710,082 19,791,071 13,252,799 12,082,657 9,741,227 8,796,741 7,134,704 7,038,714 6,901,211
Passivo Circulante 9,569,412 5,912,218 8,002,587 5,856,753 4,972,630 4,558,556 5,388,598 3,704,064 3,724,398 3,611,899
Obrigações Sociais e Trabalhistas 329,001 263,282 354,717 349,760 302,256 269,952 258,983 268,737 208,591 188,820
Fornecedores 5,333,983 4,132,662 5,934,877 3,802,802 3,395,882 2,973,614 4,105,244 2,653,109 2,749,475 2,456,864
Obrigações Fiscais 206,362 176,931 352,008 208,845 174,177 203,258 140,979 84,918 110,387 91,732
Empréstimos e Financiamentos 1,650,780 6,477 9,967 313,387 43,258 128,911 130,743 252,410 254,504 381,416
Passivos com Partes Relacionadas 103,417 52,822 152,126 125,607 113,050 105,981 125,383 90,274 94,460 82,914
Dividendos e JCP a Pagar 123,566 123,566 123,566 112,000 0 166,446 182,000 0 0 114,273
Outros 1,822,303 1,156,478 1,075,326 944,352 944,007 710,394 445,266 354,616 306,981 295,880
Provisões 0 0 0 0 0 0 0 0 0 0
Passivos sobre Ativos Não-Correntes a Venda e Descontinuados 0 0 0 0 0 0 0 0 0 0
Passivo Não Circulante 3,545,378 4,269,808 4,223,549 4,202,423 3,999,081 2,749,628 1,105,271 1,118,316 1,125,747 1,241,742
Empréstimos e Financiamentos 14,000 847,372 838,862 832,697 1,120,409 321,605 325,224 325,406 327,383 437,359
Passivos com Partes Relacionadas 0 0 0 0 0 0 0 0 0 0
Outros 2,063,744 1,981,249 1,951,724 1,992,961 1,623,207 1,669,014 1,712 1,712 1,876 1,923
Tributos Diferidos 26,366 32,632 39,043 65,283 58,138 0 0 0 0 0
Adiantamento para Futuro Aumento Capital 0 0 0 0 0 0 0 0 0 0
Provisões 1,112,324 1,065,653 1,037,119 940,963 812,984 380,893 387,355 351,729 347,230 343,412
Passivos sobre Ativos Não-Correntes a Venda e Descontinuados 0 0 0 0 0 0 0 0 0 0
Lucros e Receitas a Apropriar 328,944 342,902 356,801 370,519 384,343 378,116 390,980 439,469 449,258 459,048
Participação dos Acionistas Não Controladores 0 0 0 0 0 0 0 0 0 0
Patrimônio Líquido 7,443,843 7,528,056 7,564,937 3,193,623 3,110,946 2,433,043 2,302,872 2,312,324 2,188,569 2,047,570
Capital Social Realizado 5,952,282 5,952,282 5,952,282 1,719,886 1,719,886 1,719,886 1,719,886 1,719,886 1,719,886 1,719,886
Reservas de Capital 128,279 128,575 198,730 215,968 258,624 -29,299 -34,840 -20,423 -26,014 -26,459
Reservas de Reavaliação 0 0 0 0 0 0 0 0 0 0
Reservas de Lucros 1,410,757 1,410,757 1,410,757 500,495 612,495 612,495 612,495 201,800 201,800 201,800
Lucros/Prejuízos Acumulados -33,734 30,803 0 753,830 518,730 132,104 0 407,785 288,229 147,483
Ajustes de Avaliação Patrimonial 0 0 0 0 0 0 0 0 0 0
Ajustes Acumulados de Conversão 0 0 0 0 0 0 0 0 0 0
Outros Resultados Abrangentes -13,741 5,639 3,168 3,444 1,211 -2,143 5,331 3,276 4,668 4,860
Adiantamento para Futuro Aumento Capital 0 0 0 0 0 0 0 0 0 0
Índice de liquidez corrente
Ativo Circulante total/ Passivo Circulante total
13278766,08/ 9569412,096 = 0,1440
Liquidez Seca
Total de ativos circulantes- Estoque/ T. de Passivo Circ.
4198174,976 / 9569412,096= 0,4387
Giro de Estoques
Custos dos produtos vendidos/ Estoque
 -4.133.041 / 4.198.174,976= -0,0009 (EST. ATV. CIRC.)
 -4.133.041 / 10.643= - 0,3883 (EST. ATV. LONG. PRA.)
PMR
Contas a Receber/ Vendas Líquidas/(360) 
4386122,24 / 22.000.000,00/(360)= 0,0005 dias.
PMP
Contas a pagar/Compras a pagar/360
103.417 / 5.333.983,232 = 5,3857
Giro do ativo total
Vendas líquidas / Ativo total
22.000.000 / 20558632,96= 1,070
Endividamento geral 
Total dos passivos/Total dos ativos
20.558.632,96 / 20.558.632,96 =1 
Cobertura de juros
LAJI/Juros
126.958/ 211.829= 0,5993
Cobertura de pagamentos fixos
Lucro antes de juros e imposto de renda + Aluguéis/
Juros + Aluguéis + {Amortizações + Dividendos preferenciais) x
[1/(1– T)]}
126.958+16.901+211.829/16.901+{279.816+(182.000) x [1/(1-0,29)]}= 680.025,56
Margem de lucro bruto
MLB = Lucro bruto/Receita de vendas
2.404.935/9.619.797= 0,2499
Margem de lucro operacional
MLO = Resultado operacional/Receita de vendas
 -64.537/9.619.797=-0,0067 0,67%
Margem de lucro líquido
MLL = Lucro disponível aos acionistas ordinários/Receita de vendas
(33.734)/9.619.797= 0,0035 0,35%
Retorno do ativo total (ROA)
ROA= Lucro disponível aos acionistas ordinários/Ativo total
(33.734)/20.558.632,96= 0,0016 0,16%
Retorno do capital próprio (ROE)
ROE= Lucro disponível aos acionistas ordinários/Patrimônio dos acionistas ordinários
33.734/7.443.843=0,0045 0,45%
31/12/2017 30/09/2017 30/06/2017 31/03/2017 31/12/2016 30/09/2016 30/06/2016 31/03/2016 31/12/2015 30/09/2015 30/06/2015 31/03/2015 31/12/2014 30/09/2014 30/06/2014 31/03/2014
7,419,5135,947,142 5,271,800 5,273,332 6,187,162 5,200,333 4,978,370 4,984,309 5,588,537 4,780,376 4,656,777 4,832,704 5,290,037 4,656,338 4,487,408 4,475,198
5,257,617 3,788,465 3,116,317 3,127,783 3,919,843 3,010,297 2,807,439 2,819,393 3,360,515 2,636,572 2,672,208 2,917,622 3,395,922 2,756,424 2,631,090 2,677,980
412,707 178,625 265,061 255,085 599,141 234,560 197,501 411,265 617,465 270,386 227,137 282,746 412,170 132,755 287,368 235,278
1,259,553 1,043,666 596,982 521,375 818,984 566,954 464,845 302,246 497,623 265,143 238,792 337,433 450,979 435,164 283,759 306,269
1,241,290 663,189 503,849 578,848 581,001 423,054 404,297 389,638 435,225 431,175 419,449 480,435 618,276 583,812 577,419 510,038
1,969,333 1,545,502 1,430,332 1,454,088 1,596,743 1,346,252 1,306,703 1,279,280 1,353,092 1,208,123 1,293,376 1,388,569 1,472,738 1,268,406 1,144,160 1,263,953
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
200,678 188,989 182,714 195,472 212,151 293,064 296,916 320,883 334,344 311,868 337,574 291,605 295,595 211,256 193,428 224,389
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
174,056 168,494 137,379 122,915 111,823 146,413 137,177 116,081 122,766 149,877 155,880 136,834 146,164 125,031 144,956 138,053
749,162 746,219 760,344 765,761 813,817 749,155 731,981 719,525 758,706 746,283 609,710 565,041 519,565 549,151 546,589 520,043
0 0 0 0 171 2,803 148 7,798 46,728 99,842 26,500 32,285 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
4,741 3,232 4,263 3,054 3,570 2,265 2,032 1,864 2,595 1,878 2,448 2,944 5,020 1,293 3,840 3,623
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
223,100 233,878 236,549 237,989 242,010 243,824 239,686 236,136 229,347 196,037 171,598 160,292 146,447 141,248 146,907 141,991
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
521,321 509,109 519,532 524,718 568,066 500,263 490,115 473,727 480,036 448,526 409,164 369,520 368,098 406,610 395,842 374,429
311,347 319,037 311,846 304,898 380,386 373,650 368,125 368,531 384,025 333,572 313,165 294,653 319,604 313,361 287,050 266,008
569,027 560,445 557,362 557,974 560,067 558,986 562,404 569,582 578,571 567,682 563,886 561,461 566,193 549,651 534,741 530,784
532,360 532,976 525,931 516,916 513,049 508,245 508,421 507,278 506,720 496,267 497,808 493,927 488,753 487,751 487,938 480,383
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
7,419,513 5,947,142 5,271,800 5,273,332 6,187,162 5,200,333 4,978,370 4,984,309 5,588,537 4,780,376 4,656,777 4,832,704 5,290,037 4,656,338 4,487,408 4,475,198
4,136,036 3,427,343 3,083,456 2,913,062 3,672,426 2,940,403 2,714,178 2,473,915 2,874,782 1,983,106 1,887,315 2,046,111 2,831,448 2,254,948 2,024,950 2,471,844
236,584 231,503 191,542 188,144 188,390 186,085 144,480 141,664 153,903 151,911 145,754 161,245 167,423 172,965 153,241 155,419
2,919,541 2,120,123 1,860,524 1,762,378 2,364,959 1,528,453 1,427,136 1,394,133 1,894,157 1,186,934 1,175,110 1,239,200 1,789,898 1,388,054 1,189,518 1,528,393
84,451 66,054 46,440 36,551 40,132 32,896 28,464 29,505 30,605 25,260 31,024 21,976 44,595 35,977 46,454 27,271
434,294 720,466 718,650 688,280 838,016 980,867 902,261 713,615 568,350 446,602 370,813 392,509 591,443 447,664 422,422 520,563
89,521 71,325 60,259 56,277 72,955 53,820 77,977 61,947 68,404 55,328 57,200 62,386 80,305 64,476 66,803 61,553
64,273 0 0 12,335 12,335 0 0 0 0 0 0 16,301 18,319 0 0 16,219
307,372 217,872 206,041 169,097 155,639 158,282 133,860 133,051 159,363 117,071 107,414 152,494 139,465 145,812 146,512 162,426
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
1,209,500 1,658,017 1,441,326 1,677,890 1,806,594 1,563,622 1,589,457 1,846,809 2,051,543 2,083,373 2,033,131 2,032,288 1,704,122 1,660,231 1,752,572 1,306,719
437,204 886,451 662,996 889,890 1,010,760 773,336 794,433 1,050,494 1,254,960 1,564,598 1,484,814 1,486,498 1,120,184 1,076,868 1,154,031 708,721
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
1,925 2,749 2,749 2,471 2,553 2,323 2,323 2,261 2,261 2,300 2,541 2,486 2,381 2,003 1,773 1,742
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
301,534 289,901 286,585 286,454 284,126 268,729 263,387 254,661 243,412 229,936 252,799 243,890 265,691 254,948 262,168 254,969
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
468,837 478,916 488,996 499,075 509,155 519,234 529,314 539,393 550,910 286,539 292,977 299,414 315,866 326,412 334,600 341,287
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
2,073,977 861,782 747,018 682,380 708,142 696,308 674,735 663,585 662,212 713,897 736,331 754,305 754,467 741,159 709,886 696,635
1,719,886 606,505 606,505 606,505 606,505 606,505 606,505 606,505 606,505 606,505 606,505 606,505 606,505 606,505 606,505 606,505
23,139 14,394 -6,501 -8,583 -9,699 12,017 15,706 -755 4,993 4,482 7,109 -13,092 -10,092 -2,719 7,871 -33,072
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
328,293 20,471 20,471 23,578 110,134 35,904 35,904 52,342 52,342 117,947 117,947 159,316 159,316 49,079 49,079 104,173
0 217,203 124,719 58,563 0 40,496 15,673 5,254 0 -13,211 5,889 2,852 0 89,251 47,168 20,535
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
2,659 3,209 1,824 2,317 1,202 1,386 947 239 -1,628 -1,826 -1,119 -1,276 -1,262 -957 -737 -1,506
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
31/12/2013 30/09/2013 30/06/2013 31/03/2013 31/12/2012 30/09/2012 30/06/2012 31/03/2012 31/12/2011 30/09/201130/06/201131/03/201131/12/2010
4,713,904 4,351,668 4,291,966 4,109,118 5,664,755 5,229,007 5,118,172 4,854,808 4,877,354 4,439,438 4,402,023 3,681,970 3,927,780
2,921,990 2,629,047 2,615,181 2,390,970 4,069,970 3,827,405 3,742,741 3,504,614 3,567,127 3,235,354 3,320,699 2,673,821 2,895,585
280,306 260,296 176,574 152,276 423,128 99,026 140,300 176,122 173,117 77,968 48,311 125,618 328,865
491,288 423,487 539,038 476,231 175,227 274,331 255,055 162,701 74,957 259,474 655,520 145,338 46,732
530,620 463,675 458,447 448,829 2,104,479 1,963,588 1,966,529 1,884,416 1,927,828 1,758,287 1,630,621 1,522,202 1,524,671
1,251,362 1,135,483 1,051,127 974,924 1,068,762 1,306,919 1,131,270 1,134,219 1,264,657 1,001,019 876,603 741,126 849,799
0 0 0 0 0 0 0 0 0 0 0 0 0
218,554 214,310 230,455 190,402 214,771 42,417 26,499 27,826 24,608 26,140 16,755 31,233 46,524
0 0 0 0 0 0 0 0 0 0 0 0 0
149,860 131,796 159,540 148,308 83,603 141,124 223,088 119,330 101,960 112,466 92,889 108,304 98,994
518,353 508,514 492,710 481,776 578,862 408,543 403,043 389,318 371,381 348,953 333,833 278,262 298,735
0 0 0 0 59,255 27,353 26,037 37,433 43,267 35,364 24,402 21,663 31,951
0 0 0 0 0 0 0 0 0 0 0 0 0
4,683 4,302 3,987 3,365 1,771 2,265 2,610 3,616 9,407 6,259 9,301 14,146 18,714
0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0
139,427 147,984 148,276 156,480 201,730 205,076 206,868 191,552 178,907 183,677 189,654 170,842 168,225
0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0
374,243 356,228 340,447 321,931 316,106 173,849 167,528 156,717 139,800 123,653 110,476 71,611 79,845
251,747 248,715 236,608 224,621 0 0 0 0 0 0 0 0 0
540,444 527,893 510,821 575,514 575,185 552,026 529,157 513,743 489,938 406,579 372,570 359,863 358,841
481,370 437,499 436,646 436,237 440,738 441,033 443,231 447,133 448,908 448,552 374,921 370,024 374,619
0 0 0 0 0 0 0 0 0 0 0 0 0
4,713,904 4,351,668 4,291,966 4,109,118 5,664,755 5,229,007 5,118,172 4,854,808 4,877,354 4,439,438 4,402,023 3,681,970 3,927,780
2,527,591 2,237,153 2,171,470 1,910,428 3,607,014 3,213,056 3,071,646 2,891,721 3,167,135 2,718,267 2,742,880 2,535,240 2,685,908
166,585 146,727 126,691 115,821 139,537 139,985 128,313 112,561 121,596 133,092 113,891 96,372 116,525
1,651,543 1,332,284 1,306,103 1,169,848 1,328,155 1,175,623 1,018,443 1,040,998 1,267,774 988,137 923,706 756,723 1,140,724
41,664 18,876 28,488 20,406 80,174 34,489 31,696 34,128 49,324 36,197 32,494 26,171 39,438
425,227 555,542 534,795 404,340 317,198 222,983 225,902 122,375 129,671 140,795 332,705 350,117 108,758
73,619 53,829 50,874 41,742 25,989 13,799 32,362 13,565 25,492 20,969 12,273 15,295 13,231
16,219 0 0 0 0 0 0 1,662 1,662 0 0 0 0
152,734 129,895 124,519 158,271 1,715,961 1,626,177 1,634,930 1,566,432 1,571,616 1,399,077 1,327,8111,290,562 1,267,232
0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0
1,491,702 1,417,035 1,449,066 1,581,799 1,441,749 1,410,388 1,443,993 1,382,083 1,089,274 1,081,672 1,031,325 1,086,999 1,194,436
895,053 829,107 860,423 1,016,201 918,766 892,566 901,005 863,233 581,664 617,149 516,179 595,388 666,115
0 0 0 0 0 0 0 0 0 0 0 0 0
1,543 359,266 361,374 369,364 323,781 25,486 29,481 30,668 323,441 287,177 313,274 296,143 332,555
0 0 0 0 0 6,594 8,079 11,932 10,765 11,538 12,303 12,982 13,746
0 0 0 0 0 0 0 0 0 0 0 0 0
245,882 228,662 227,269 196,234 199,202 185,460 185,749 188,089 173,404 165,808 189,569 182,486 182,020
0 0 0 0 0 0 0 0 0 0 0 0 0
349,224 0 0 0 0 300,282 319,679 288,161 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0
694,611 697,480 671,430 616,891 615,992 605,563 602,533 581,004 620,945 639,499 627,818 59,731 47,436
606,505 606,505 606,505 606,505 606,505 606,505 606,505 606,505 606,505 606,505 606,505 43,000 43,000
-14,423 4,934 4,229 3,525 2,820 2,115 1,410 705 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0
104,173 6,586 6,586 6,586 6,586 13,331 13,331 14,440 14,440 4,436 4,436 4,436 4,436
0 80,832 55,456 802 0 -16,455 -18,803 -40,715 0 28,558 16,877 12,295 0
0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0
-1,644 -1,377 -1,346 -527 81 67 90 69 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0
XLSWrite 1.34 Copyright(c) 1999,2000 Axolot DataDemonstrativo de Resultado - MAGAZ LUIZA - Trimestres Isolados
 30/06/2020 31/03/2020 31/12/2019 30/09/2019 30/06/2019 31/03/2019 31/12/2018 30/09/2018 30/06/2018 31/03/2018 31/12/2017
Receita Bruta de Vendas e/ou Serviços 0 0 0 0 0 0 0 0 0 0 0
Deduções da Receita Bruta 0 0 0 0 0 0 0 0 0 0 0
Receita Líquida de Vendas e/ou Serviços 5,568,245 5,234,749 6,385,025 4,864,198 4,308,102 4,328,984 4,610,529 3,670,467 3,696,185 3,613,263 3,621,805
Custo de Bens e/ou Serviços Vendidos -4,133,041 -3,814,276 -4,559,638 -3,439,279 -3,215,868 -3,117,565 -3,314,354 -2,580,599 -2,588,161 -2,569,908 -2,565,946
Resultado Bruto 1,435,204 1,420,473 1,825,389 1,424,919 1,092,234 1,211,419 1,296,175 1,089,868 1,108,024 1,043,355 1,055,859
Despesas Com Vendas -1,116,343 -938,263 -1,134,987 -889,953 -726,195 -692,977 -774,984 -669,217 -661,373 -641,873 -602,857
Despesas Gerais e Administrativas -354,251 -369,466 -325,649 -371,022 -251,677 -240,214 -222,421 -190,546 -176,691 -170,175 -194,472
Perdas pela Não Recuperabilidade de Ativos -29,068 -30,008 -30,157 -20,236 -13,178 -12,422 -16,649 -15,489 -15,107 -12,492 -14,630
Outras Receitas Operacionais 8,494 72,599 23,759 182,968 184,398 25,537 15,680 7,811 8,762 21,136 7,203
Outras Despesas Operacionais 0 0 0 0 0 0 0 0 0 0 0
Resultado da Equivalência Patrimonial 27,453 2,445 18,409 10,608 -2,500 90 14,660 10,114 9,664 23,319 24,531
Financeiras -94,557 -94,411 -187,980 -39,489 255,990 -98,934 -90,693 -71,661 -72,561 -59,773 -78,609
Receitas Financeiras 45,613 42,890 27,037 96,193 479,665 38,022 35,762 34,886 39,517 23,764 36,405
Despesas Financeiras -140,170 -137,301 -215,017 -135,682 -223,675 -136,956 -126,455 -106,547 -112,078 -83,537 -115,014
Resultado Não Operacional 0 0 0 0 0 0 0 0 0 0 0
Receitas 0 0 0 0 0 0 0 0 0 0 0
Despesas 0 0 0 0 0 0 0 0 0 0 0
Resultado Antes Tributação/Participações -123,068 63,369 188,784 297,795 539,072 192,499 221,768 160,880 200,718 203,497 197,025
Provisão para IR e Contribuição Social 0 0 0 0 0 0 0 0 0 0 0
IR Diferido 0 0 0 0 0 0 0 0 0 0 0
Participações/Contribuições Estatutárias 0 0 0 0 0 0 0 0 0 0 0
Reversão dos Juros sobre Capital Próprio 0 0 0 0 0 0 0 0 0 0 0
Part. de Acionistas Não Controladores 0 0 0 0 0 0 0 0 0 0 0
Lucro/Prejuízo do Período -64,537 30,803 167,998 235,100 386,626 132,104 189,644 119,556 140,746 147,483 165,619
30/09/2017 30/06/2017 31/03/2017 31/12/2016 30/09/2016 30/06/2016 31/03/2016 31/12/2015 30/09/2015 30/06/2015 31/03/2015 31/12/2014 30/09/2014 30/06/2014
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
2,856,289 2,699,231 2,806,925 2,839,276 2,258,732 2,147,264 2,263,474 2,535,981 2,082,544 2,107,301 2,252,433 2,777,374 2,390,385 2,342,759
-1,973,522 -1,864,293 -1,974,478 -1,998,621 -1,542,821 -1,464,778 -1,579,910 -1,814,574 -1,468,678 -1,477,769 -1,638,609 -2,018,152 -1,710,851 -1,709,040
882,767 834,938 832,447 840,654 715,911 682,486 683,564 721,407 613,866 629,532 613,824 759,222 679,534 633,719
-519,261 -489,248 -508,587 -497,237 -434,471 -417,773 -426,777 -486,143 -408,922 -404,406 -421,328 -487,443 -423,075 -415,836
-168,970 -161,089 -154,554 -173,905 -150,256 -149,426 -141,958 -157,899 -141,844 -143,747 -140,790 -159,789 -133,958 -133,826
-11,524 -10,169 -5,598 -6,740 -6,098 -5,521 -7,715 -10,201 -7,269 -6,820 -6,172 -5,930 -4,820 -7,072
9,936 8,982 10,365 8,330 7,234 6,520 -8,579 -7,665 4,563 206 23,129 6,719 3,659 8,070
0 0 0 0 0 0 0 0 0 0 0 0 0 0
20,806 17,440 23,379 15,750 16,337 15,930 14,685 6,679 21,114 20,823 26,989 31,182 26,531 20,271
-92,549 -109,248 -130,415 -138,186 -127,228 -124,504 -113,931 -152,753 -124,268 -104,707 -104,327 -110,062 -96,780 -79,535
22,618 27,561 23,523 28,997 34,239 24,806 28,613 27,578 33,431 48,860 20,428 25,174 24,117 26,170
-115,167 -136,809 -153,938 -167,183 -161,467 -149,310 -142,544 -180,331 -157,699 -153,567 -124,755 -135,236 -120,897 -105,705
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
121,205 91,606 67,037 48,666 21,429 7,712 -711 -86,575 -42,760 -9,119 -8,675 33,899 51,091 25,791
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
92,484 72,356 58,563 46,069 24,823 10,419 5,254 -52,394 -19,100 3,037 2,852 39,305 42,083 26,633
31/03/2014 31/12/2013 30/09/2013 30/06/2013 31/03/2013 31/12/2012 30/09/2012 30/06/2012 31/03/2012 31/12/2011 30/09/201130/06/201131/03/2011
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
2,268,867 2,458,301 2,020,802 1,843,728 1,765,608 2,213,670 1,844,411 1,801,931 1,805,100 1,927,858 1,602,658 1,472,802 1,416,053
-1,648,866 -1,800,814 -1,448,395 -1,308,848 -1,267,387 -1,491,507 -1,226,168 -1,198,741 -1,230,181 -1,259,697 ######## -990,145 -946,195
620,001 657,487 572,407 534,880 498,221 722,163 618,243 603,190 574,919 668,161 523,611 482,657 469,858
-419,904 -423,088 -371,747 -363,861 -355,073 -439,187 -387,684 -372,545 -381,633 -378,213 -321,290 -289,172 -282,296
-129,309 -148,274 -121,180 -117,580 -118,646 -144,511 -113,916 -109,412 -114,126 -141,069 -111,256 -96,636 -92,605
-4,725 -6,032 -5,176 -5,135 -4,869 -85,845 -84,133 -88,353 -80,188 -73,177 -68,104 -52,676 -50,974
6,071 5,758 10,582 73,405 8,423 12,262 13,310 16,064 -10,353 -44,465 46,417 5,977 18,912
0 0 0 0 0 0 0 0 0 0 0 0 0
21,636 19,484 12,138 12,806 10,036 0 0 0 0 0 0 0 0
-74,365 -73,807 -65,363 -59,510 -45,282 -47,087 -40,690 -45,359 -39,161 -40,246 -37,422 -42,371 -45,684
21,008 23,467 17,305 14,612 14,014 55,695 0 0 0 51,686 0 0 0
-95,373 -97,274 -82,668 -74,122 -59,296 -227,992 0 0 0 -217,409 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
19,405 31,528 31,661 75,005 -7,190 17,795 5,130 3,585 -50,542 -9,009 31,956 7,779 17,211
0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0
20,535 32,974 25,376 54,654 802 9,710 2,348 21,912 -40,715 -16,892 11,681 4,582 12,295
Balanço Patrimonial - RENNER
30/09/2020 30/06/2020 31/03/2020 31/12/2019 30/09/2019 30/06/2019 31/03/2019 31/12/2018 30/09/2018 30/06/2018 31/03/2018 31/12/2017
Ativo Total 12,982,090 12,828,071 11,742,079 11,791,735 10,542,628 10,318,428 10,347,815 8,821,048 7,547,252 7,305,307 7,026,755 7,547,658
Ativo Circulante 7,265,876 7,203,646 6,598,661 6,656,209 5,524,786 5,376,263 5,573,986 5,930,335 4,779,355 4,609,391 4,360,150 4,907,941
Caixa e Equivalentes de Caixa 1,303,377 1,716,249 1,435,642 1,148,053 763,075 810,451 702,226 944,671 555,121 757,693 788,850 1,059,873
Aplicações Financeiras 627,971 622,923 307,998 224,249 275,151 137,238 623,152 439,693 399,440 88,181 96,005 82,360
Contasa Receber 2,678,827 2,231,722 3,012,644 3,825,961 2,891,747 2,896,784 2,703,346 3,162,670 2,281,306 2,359,387 2,227,321 2,696,993
Estoques 1,523,235 1,578,963 1,405,648 1,124,506 1,246,374 1,148,162 1,247,414 1,110,305 1,212,285 1,085,675 1,096,172 923,176
Ativos Biológicos 0 0 0 0 0 0 0 0 0 0 0 0
Tributos a Recuperar 1,028,428 924,520 246,096 258,396 237,499 234,288 201,784 208,840 253,836 209,967 133,218 140,273
Despesas Antecipadas 0 0 0 0 0 0 0 0 12,739 17,590 18,584 5,266
Outros Ativos Circulantes 104,038 129,269 190,633 75,044 110,940 149,340 96,064 64,156 64,628 90,898 0 0
Ativo Realizável a Longo Prazo 970,831 1,074,188 326,320 297,620 262,664 266,123 245,831 261,188 274,626 276,813 306,171 299,809
Aplicações Financeiras Avaliadas a Valor Justo 0 0 0 0 0 0 0 0 0 0 0 0
Aplicações Financeiras Avaliadas ao Custo Amortizado 0 0 0 0 0 0 0 0 0 0 0 0
Contas a Receber 0 0 0 0 0 0 0 0 0 0 8,302 9,299
Estoques 0 0 0 0 0 0 0 0 0 0 0 0
Ativos Biológicos 0 0 0 0 0 0 0 0 0 0 0 0
Tributos Diferidos 0 0 0 0 0 0 0 0 0 0 207,201 199,211
Despesas Antecipadas 284,453 239,731 228,908 208,067 170,286 160,391 138,845 153,458 169,552 173,568 326 353
Créditos com Partes Relacionadas 0 0 0 0 0 0 0 0 1,421 295 0 0
Outros Ativos Não Circulantes 0 0 0 0 0 0 0 0 0 0 90,342 90,946
Investimentos 0 0 0 0 0 0 0 0 46 46 46 46
Imobilizado 3,831,666 3,675,497 4,020,609 4,053,671 4,041,700 3,994,335 3,895,146 1,994,449 1,910,603 1,853,263 1,822,018 1,813,627
Intangível 913,717 874,740 796,489 784,235 713,478 681,707 632,852 635,076 582,622 565,794 538,370 526,235
Diferido 0 0 0 0 0 0 0 0 0 0 0 0
Passivo Total 12,982,090 12,828,071 11,742,079 11,791,735 10,542,628 10,318,428 10,347,815 8,821,048 7,547,252 7,305,307 7,026,755 7,547,658
Passivo Circulante 4,766,933 4,783,009 4,803,382 4,768,397 3,696,457 3,872,384 4,447,882 4,324,355 3,239,419 2,937,272 2,382,238 2,941,712
Obrigações Sociais e Trabalhistas 289,027 251,612 297,999 306,882 278,256 237,800 257,529 246,009 222,826 197,862 244,078 233,338
Fornecedores 974,243 638,396 851,614 1,082,399 818,680 707,863 660,803 955,834 788,835 686,049 594,833 842,254
Obrigações Fiscais 115,071 145,368 79,185 636,723 248,753 297,839 150,780 550,016 221,185 234,155 146,026 470,989
Empréstimos e Financiamentos 1,584,666 2,213,070 1,796,251 894,018 804,586 1,218,087 2,262,060 1,423,835 1,124,664 1,055,403 525,475 516,839
Passivos com Partes Relacionadas 0 0 0 0 0 0 0 0 0 0 0 0
Dividendos e JCP a Pagar 160,099 101,263 288,791 237,259 167,698 112,333 292,742 234,701 140,850 91,388 215,133 170,112
Outros 1,578,879 1,373,359 1,416,091 1,543,481 1,323,284 1,247,904 776,038 866,177 695,783 631,262 617,502 672,184
Provisões 64,948 59,941 73,451 67,635 55,200 50,558 47,930 47,783 45,276 41,153 39,191 35,996
Passivos sobre Ativos Não-Correntes a Venda e Descontinuados 0 0 0 0 0 0 0 0 0 0 0 0
Passivo Não Circulante 2,927,394 2,619,110 2,250,532 2,318,724 2,573,140 2,333,794 1,839,414 542,181 700,351 906,252 1,376,119 1,382,500
Empréstimos e Financiamentos 1,449,278 1,242,364 715,584 751,011 893,132 589,502 1,798,656 499,753 663,160 870,899 1,347,779 1,353,977
Passivos com Partes Relacionadas 0 0 0 0 0 0 0 0 0 0 0 0
Outros 1,429,753 1,331,445 1,507,114 1,537,395 1,645,029 1,705,710 1,478 1,762 1,634 1,900 2,176 2,440
Tributos Diferidos 0 0 2,159 5,837 3,644 7,867 9,303 11,214 6,797 7,082 0 0
Adiantamento para Futuro Aumento Capital 0 0 0 0 0 0 0 0 0 0 0 0
Provisões 48,363 45,301 25,675 24,481 31,335 30,715 29,977 29,452 28,760 26,371 26,164 26,083
Passivos sobre Ativos Não-Correntes a Venda e Descontinuados 0 0 0 0 0 0 0 0 0 0 0 0
Lucros e Receitas a Apropriar 0 0 0 0 0 0 0 0 0 0 0 0
Participação dos Acionistas Não Controladores 0 0 0 0 0 0 0 0 0 0 0 0
Patrimônio Líquido 5,287,763 5,425,952 4,688,165 4,704,614 4,273,031 4,112,250 4,060,519 3,954,512 3,607,482 3,461,783 3,268,398 3,223,446
Capital Social Realizado 3,797,161 3,795,901 3,795,634 3,795,634 3,790,628 3,774,294 2,637,473 2,637,473 2,614,480 2,600,047 2,556,896 2,556,896
Reservas de Capital -35,111 -42,592 -50,528 38,678 29,717 21,462 86,858 79,557 72,052 63,669 73,612 66,428
Reservas de Reavaliação 0 0 0 0 0 0 0 0 0 0 0 0
Reservas de Lucros 869,571 869,571 882,788 882,788 50,695 50,695 1,235,334 1,235,334 499,775 499,775 596,022 596,022
Lucros/Prejuízos Acumulados 562,164 711,086 -47,932 0 395,703 268,806 94,830 0 397,886 260,720 38,349 0
Ajustes de Avaliação Patrimonial 0 0 0 -2,231 15,886 2,505 8,910 -2,412 17,093 29,444 163 2,496
Ajustes Acumulados de Conversão 0 0 0 -10,255 -9,598 -9,169 -2,886 4,560 6,196 8,128 3,356 1,604
Outros Resultados Abrangentes 93,978 91,986 108,203 0 0 3,657 0 0 0 0 0 0
Adiantamento para Futuro Aumento Capital 0 0 0 0 0 0 0 0 0 0 0 0
3,269,745
ÍNDICE DE LIQUIDEZ CORRENTE 
Índice de liquidez corrente= ativo circulante total/passivo circulante total 150.862.726/95.593.309=1,57817244301063 
Liquidez seca -= total ativo circulante - estoques LIQUIDEZ SECA 
150.862.726 - 32.094.300 / 95.593.309= 1,242434509720759
GIRO DE ESTOQUE 
Giro de estoque = Cmv/estoque ######## / 32.094.300 = -0,7779803578828639
RPM
PRM= contas a receber / vendas liquidas 360 12.317.838/9.588.437/360=462,47
RMP= CONTAS A PAGAR/COMPRAS A PAGAR/360 RMP
3269745/360=9.082,625 43000606/9.082,625 = 4.734,380864562833/0,70= 94,1 dias
Ánalise de índices 
giro do ativo total
Giro do ativo total = vendas liquidas/ativo total 61.458.066/246.367.435=0,24
Endividamento geral= total dos passivos/total dos ativos ENDIVIDAMENTO GERAL
246.367.435/246.367.435= 1
MLB
MLB= Lucro bruto/Receita de vendas = 36.489.331/61.458.066=0,5937272904096917x100=59,37%
MLO
MLO=Resultado operacional/receita de vendas = 8.956.260/61.458.066=0,1457296101702907x100=14,57%
MLL
MLL=Lucro disponivél aos acionistas/receita de vendas 6.018.600 /61.458.066=0,0979301886915869x100=9,79%
ROA
ROA= Lucro disponivél aos acionistas/ ativo total 6.018.600/246.367.435=0,0244293650254548x100=2,44%
P/L
P/L = PREÇO DE MERCADO POR AÇÃO/ LUCRO POR AÇÃO 41,94 /1,1961=35,06
30/09/2017 30/06/2017 31/03/2017 31/12/2016 30/09/2016 30/06/2016 31/03/2016 31/12/2015 30/09/2015 30/06/2015 31/03/2015 31/12/2014 30/09/2014 30/06/2014 31/03/2014 31/12/2013
6,486,567 6,596,513 6,251,926 6,475,212 5,674,332 5,812,619 5,571,244 5,863,719 5,296,100 5,224,002 5,083,749 5,321,540 4,511,948 4,407,842 4,302,066 4,515,524
4,010,903 4,205,998 3,890,929 4,085,477 3,356,909 3,512,408 3,385,396 3,721,211 3,307,446 3,307,172 3,281,904 3,499,343 2,810,923 2,780,762 2,758,485 3,001,262
770,949 970,338 905,490 894,881 717,775 784,706 827,183 737,527 559,617 696,597 748,236 834,340 626,461 719,629 753,394 801,592
91,875 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
2,064,984 2,204,610 1,921,732 2,266,291 1,751,386 1,908,958 1,756,882 2,268,184 1,888,072 1,820,171 1,739,128 1,981,179 1,448,884 1,446,283 1,375,959 1,621,130
948,666 874,699 920,794 782,266 788,558 701,042 674,815 622,534 763,646 688,231 705,073 612,300 674,462 568,293 581,743 506,990
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
124,320 139,690 127,100 135,841 90,497 106,496 114,862 87,630 87,838 92,741 80,577 68,127 54,425 38,489 36,603 68,374
10,109 16,661 15,813 6,198 8,693 11,206 11,654 5,336 8,273 9,432 8,890 3,397 6,691 8,068 10,786 3,176
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
257,447 220,200 228,785 244,376 241,486 240,273 205,973 176,446 126,816 153,047 119,915 149,985 145,896 148,296 129,051 128,648
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
9,798 11,449 10,619 10,692 10,936 8,293 7,468 8,614 9,223 8,576 8,576 7,498 7,101 5,434 5,283 5,249
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
163,752 128,431 142,727 156,616 155,916 158,017 130,728 97,899 56,606 94,156 68,031 95,670 95,289 100,119 85,953 84,925
250 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
83,647 80,320 75,439 77,068 74,634 73,963 67,777 69,933 60,987 50,315 43,308 46,817 43,506 42,743 37,815 38,474
46 46 46 46 50 50 63 63 63 63 63 63 63 63 63 63
1,716,613 1,668,458 1,636,648 1,645,069 1,603,876 1,589,602 1,559,316 1,545,704 1,475,0601,391,883 1,320,473 1,304,065 1,204,275 1,138,162 1,101,156 1,063,348
501,558 501,811 495,518 500,244 472,011 470,286 420,496 420,295 386,715 371,837 361,394 368,084 350,791 340,559 313,311 322,203
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
6,486,567 6,596,513 6,251,926 6,475,212 5,674,332 5,812,619 5,571,244 5,863,719 5,296,100 5,224,002 5,083,749 5,321,540 4,511,948 4,407,842 4,302,066 4,515,524
2,331,216 2,656,776 2,341,067 2,917,751 2,384,018 2,354,817 2,075,776 2,319,127 1,886,717 1,854,113 1,694,770 2,037,362 1,458,548 1,317,281 1,691,760 1,932,589
217,643 186,370 190,879 179,470 164,549 151,162 178,884 174,704 140,826 123,044 149,145 142,015 117,911 97,693 103,495 101,944
645,953 532,843 481,747 679,721 541,420 534,516 403,359 553,453 515,248 489,860 407,225 561,480 459,360 396,496 357,361 471,384
174,273 204,325 107,755 404,760 100,223 173,011 100,600 342,976 97,647 148,815 96,546 320,582 81,591 110,405 81,738 254,898
564,824 1,064,598 881,934 996,171 1,007,573 962,526 816,656 706,589 727,408 722,959 598,384 559,537 484,460 422,734 762,059 735,599
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
124,684 81,576 191,152 149,809 109,819 71,009 133,196 98,107 70,238 44,434 83,622 63,113 47,105 31,256 65,735 50,700
567,811 551,243 453,771 474,164 427,535 427,364 410,163 413,432 309,089 301,085 335,923 366,637 247,693 239,168 302,835 300,571
36,028 35,821 33,829 33,656 32,899 35,229 32,918 29,866 26,261 23,916 23,925 23,998 20,428 19,529 18,537 17,493
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
1,236,683 1,125,725 1,240,045 920,665 924,191 1,160,598 1,234,650 1,233,696 1,235,699 1,366,376 1,444,295 1,428,910 1,385,038 1,522,677 1,092,132 1,089,682
1,207,878 1,083,833 1,198,383 879,749 882,567 1,118,507 1,196,402 1,196,423 1,198,270 1,333,871 1,409,027 1,395,469 1,346,828 1,483,327 1,049,790 1,046,846
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
2,709 2,979 3,250 3,560 4,508 4,892 3,087 2,425 4,238 3,345 6,476 7,182 4,421 5,139 9,667 10,564
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
26,096 38,913 38,412 37,356 37,116 37,199 35,161 34,848 33,191 29,160 28,792 26,259 33,789 34,211 32,675 32,272
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
2,918,668 2,814,012 2,670,814 2,636,796 2,366,123 2,297,204 2,260,818 2,310,896 2,173,684 2,003,513 1,944,684 1,855,268 1,668,362 1,567,884 1,518,174 1,493,253
2,553,723 2,534,081 1,178,368 1,178,368 1,170,192 1,160,305 1,136,124 1,136,124 1,130,364 1,128,234 750,853 750,853 730,700 725,054 719,735 719,735
58,426 49,765 278,492 279,268 281,833 275,514 269,242 266,275 265,368 259,870 252,327 245,860 238,112 230,793 223,790 220,907
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
60,168 60,168 1,216,985 1,216,985 765,134 765,134 844,271 844,271 417,831 417,831 839,257 839,257 489,287 489,287 547,794 547,794
256,829 166,604 18,966 0 198,520 158,452 24,815 0 247,027 180,895 49,393 0 199,351 134,229 33,546 0
-9,512 2,822 -21,951 -37,728 -49,609 -62,201 -13,634 64,226 113,094 16,683 52,854 19,298 10,912 -11,479 -6,691 4,817
-966 572 -46 -97 53 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
30/09/2013 30/06/2013 31/03/2013 31/12/2012 30/09/2012 30/06/2012 31/03/2012 31/12/201130/09/201130/06/201131/03/201131/12/201030/09/201030/06/2010
4,012,280 3,513,137 3,485,527 3,770,028 3,322,175 2,909,729 2,859,507 2,983,504 2,641,337 2,228,907 2,212,079 2,456,015 1,905,562 1,871,880
2,654,108 2,241,864 2,221,684 2,496,890 2,188,443 1,864,842 1,876,789 2,035,555 1,838,263 1,441,844 1,642,597 1,872,921 1,404,589 1,379,239
815,695 448,708 518,146 683,270 643,715 356,209 499,359 578,264 659,093 242,212 504,977 683,661 399,221 359,077
0 0 0 0 0 0 0 0 0 0 0 0 0 0
1,188,616 1,188,048 1,094,789 1,310,155 969,150 985,358 868,720 1,022,451 757,942 838,260 736,088 893,748 641,468 690,169
585,049 542,758 533,648 454,011 524,271 478,196 470,879 402,748 394,960 337,473 378,126 275,950 314,362 285,842
0 0 0 0 0 0 0 0 0 0 0 0 0 0
57,062 58,603 71,551 47,598 47,609 41,445 33,972 30,445 23,469 22,084 21,178 18,610 0 0
7,686 3,747 3,550 1,856 3,698 3,634 3,859 1,647 2,799 1,815 2,228 952 0 0
0 0 0 0 0 0 0 0 0 0 0 0 49,538 44,151
113,332 147,211 163,961 170,706 152,506 147,218 139,563 143,547 81,639 97,074 87,464 103,451 95,611 90,113
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
4,028 2,878 3,408 2,042 1,964 2,642 3,490 4,564 4,699 5,428 5,171 5,872 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
74,698 26,525 127,375 133,187 119,809 115,765 110,253 115,517 57,399 68,047 60,954 75,457 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
34,606 117,808 33,178 35,477 30,733 28,811 25,820 23,466 19,541 23,599 21,339 22,122 95,611 90,113
63 63 63 63 63 63 63 63 63 63 63 63 63 63
936,726 865,645 843,189 846,204 745,619 671,099 633,359 599,481 473,940 453,996 414,185 412,603 364,293 360,491
308,051 258,354 256,630 256,165 235,544 226,507 209,733 204,858 247,432 235,930 67,770 66,977 41,006 41,974
0 0 0 0 0 0 0 0 0 0 0 0 0 0
4,012,280 3,513,137 3,485,527 3,770,028 3,322,175 2,909,729 2,859,507 2,983,504 2,641,337 2,228,907 2,212,079 2,456,015 1,905,562 1,871,880
1,592,957 1,550,010 1,465,531 1,725,212 1,071,413 1,033,323 923,858 1,065,575 814,870 755,123 708,507 977,575 829,365 862,863
96,910 95,908 107,395 103,317 98,726 84,392 70,384 67,001 72,702 65,042 74,529 72,108 0 0
373,530 391,258 364,939 456,484 351,642 370,869 307,840 429,887 304,511 289,480 278,361 318,285 241,612 243,175
72,604 89,760 58,856 244,089 87,218 118,117 75,735 211,273 68,464 118,906 49,179 146,674 64,754 93,093
828,653 802,838 689,198 670,248 351,440 303,355 263,235 172,159 234,900 145,461 142,587 279,426 388,529 404,329
0 0 0 0 0 0 0 0 0 0 0 0 0 0
37,975 25,312 101,139 71,402 54,126 36,832 88,091 66,847 49,829 33,068 84,295 61,167 368 369
164,964 126,646 125,391 160,913 110,200 99,749 98,149 99,284 65,268 83,991 60,772 82,334 89,683 82,727
18,321 18,288 18,613 18,759 18,061 20,009 20,424 19,124 19,196 19,175 18,784 17,581 44,419 39,170
0 0 0 0 0 0 0 0 0 0 0 0 0 0
1,103,861 696,760 702,850 739,133 1,080,528 756,555 765,467 762,931 757,878 456,839 446,786 457,132 99,401 93,375
1,044,751 635,982 638,206 645,159 982,868 661,778 663,890 666,003 668,119 372,383 374,604 377,076 28,658 30,862
0 0 0 0 0 0 0 0 0 0 0 0 0 0
11,309 12,479 17,110 18,080 39,795 43,478 49,091 49,642 54,398 51,132 40,018 36,642 34,495 30,925
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
47,801 48,299 47,534 75,894 57,865 51,299 52,486 47,286 35,361 33,324 32,164 43,414 36,248 31,588
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
1,315,462 1,266,367 1,317,146 1,305,683 1,170,234 1,119,851 1,170,182 1,154,998 1,068,589 1,016,945 1,056,786 1,021,308 976,796 915,642
702,861 702,861 461,881 461,595 440,881 437,856 421,683 421,683 414,126 413,725 408,734 408,734 405,377 403,629
217,294 215,607 212,247 207,768 203,724 199,724 195,717 191,642 188,105 183,845 178,297 173,570 169,102 164,643
0 0 0 0 0 0 0 0 0 0 0 0 0 0
244,844 244,844 637,061 637,061 381,256 381,256 539,533 539,533 297,030 297,030 441,614 441,614 220,023 220,023
148,396 91,513 7,796 0 146,727 98,228 15,429 0 161,057 123,737 29,113 0 184,859 127,861
2,067 11,542 -1,839 -741 -2,354 2,787 -2,180 2,140 8,271 -1,392 -972 -2,610 -2,565 -514
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
XLSWrite 1.34 Copyright(c) 1999,2000 Axolot DataDemonstrativo de Resultado - RENNER - Trimestres Isolados
 30/09/2020 30/06/2020 31/03/2020 31/12/2019 30/09/2019 30/06/2019 31/03/2019 31/12/2018 30/09/2018 30/06/2018 31/03/2018
Receita Bruta de Vendas e/ou Serviços
Deduções da Receita Bruta
Receita Líquida de Vendas e/ou Serviços 1,790,039 808,506 1,863,761 3,178,561 2,225,755 2,292,004 1,892,117 2,834,871 1,943,288 2,020,097 1,628,285
Custo de Bens e/ou Serviços Vendidos -869,361 -304,643 -696,674 -1,211,801 -889,197 -885,492 -744,031 -1,110,890 -789,181 -765,024 -619,422
Resultado Bruto 920,678 503,863 1,167,087 1,966,760 1,336,558 1,406,5121,148,086 1,723,981 1,154,107 1,255,073 1,008,863
Despesas Com Vendas -629,119 -408,939 -620,780 -695,998 -629,108 -635,676 -576,301 -840,477 -476,685 -481,883 -457,562
Despesas Gerais e Administrativas -219,180 -191,824 -231,405 -240,394 -225,484 -213,061 -201,681 -299,818 -190,538 -172,198 -157,440
Perdas pela Não Recuperabilidade de Ativos -91,399 -133,866 -199,325 -108,707 -101,371 -98,455 -72,516 -75,871 -68,260 -79,119 -57,423
Outras Receitas Operacionais 5,371 794,373 10,313 39,902 6,401 11,648 29,433 -563 25,774 8,849 2,713
Outras Despesas Operacionais -112,964 -143,351 -102,522 -197,542 -110,459 -106,274 -88,619 136,052 -185,910 -178,748 -169,096
Resultado da Equivalência Patrimonial 0 0 0 0 0 0 0 0 0 0 0
Financeiras -57,386 493,605 -36,272 -43,515 -22,712 -38,164 -27,409 -8,967 -17,462 -13,318 -13,881
Receitas Financeiras 51,807 579,756 25,579 26,936 20,288 16,013 11,185 11,396 12,886 12,609 12,273
Despesas Financeiras -109,193 -86,151 -61,851 -70,451 -43,000 -54,177 -38,594 -20,363 -30,348 -25,927 -26,154
Resultado Não Operacional
Receitas
Despesas
Resultado Antes Tributação/Participações -183,999 913,861 -12,904 720,506 253,825 326,530 210,993 634,337 241,026 338,656 156,174
Provisão para IR e Contribuição Social 60,445 -82,130 -33,319 -233,768 -85,190 -111,363 -42,501 -164,078 -36,722 -38,146 -39,151
IR Diferido 40,681 -13,680 56,642 26,360 20,616 19,979 -6,894 -30,485 -10,093 -25,801 -5,581
Participações/Contribuições Estatutárias
Reversão dos Juros sobre Capital Próprio
Part. de Acionistas Não Controladores 0 0 0 0 0 0 0 0 0 0 0
Lucro/Prejuízo do Período -82,873 818,051 10,419 513,098 189,251 235,146 161,598 439,774 194,211 274,709 111,442
31/12/2017 30/09/2017 30/06/2017 31/03/2017 31/12/2016 30/09/2016 30/06/2016 31/03/2016 31/12/2015 30/09/2015 30/06/2015 31/03/2015 31/12/2014 30/09/2014
2,451,472 1,746,377 1,831,132 1,415,324 2,110,800 1,445,829 1,647,580 1,247,369 2,014,245 1,420,605 1,536,401 1,173,947 1,819,550 1,203,803
-960,765 -702,553 -712,039 -569,556 -855,368 -594,216 -637,075 -488,424 -823,863 -596,697 -618,617 -472,175 -750,134 -507,111
1,490,707 1,043,824 1,119,093 845,768 1,255,432 851,613 1,010,505 758,945 1,190,382 823,908 917,784 701,772 1,069,416 696,692
-509,804 -435,509 -444,341 -402,368 -424,736 -375,259 -394,357 -353,110 -399,367 -339,070 -343,999 -307,292 -342,031 -287,355
-177,929 -156,914 -141,402 -134,489 -135,582 -134,271 -130,629 -120,667 -130,254 -122,131 -116,651 -100,353 -125,273 -98,792
-78,784 -71,408 -59,277 -46,366 -65,692 -68,811 -77,523 -50,177 -84,961 -76,307 -74,136 -45,737 -53,394 -51,852
4,373 5,205 3,302 621 34,552 14,747 13,111 9,048 4,949 20,572 13,021 10,199 4,696 5,902
-245,997 -179,270 -182,667 -159,130 -199,181 -155,124 -148,648 -138,496 -188,601 -150,316 -142,145 -128,014 -166,408 -122,695
0 0 0 0 0 0 0 0 0 0 0 0 0 0
-14,419 -21,305 -22,443 -24,934 -25,882 -26,239 -27,109 -24,080 -23,893 -26,923 -25,785 -27,985 -34,964 -22,374
11,917 11,915 15,902 19,324 17,156 19,708 20,105 30,503 10,020 24,063 28,035 31,735 24,270 32,001
-26,336 -33,220 -38,345 -44,258 -43,038 -45,947 -47,214 -54,583 -33,913 -50,986 -53,820 -59,720 -59,234 -54,375
468,147 184,623 272,265 79,102 438,911 106,656 245,350 81,463 368,255 129,733 228,089 102,590 352,042 119,526
-177,990 -73,271 -77,147 -6,366 -145,902 -26,152 -72,913 -8,684 -132,868 -45,753 -77,441 -19,007 -150,025 -42,842
41,644 28,967 -1,535 -5,760 6,822 4,400 2,371 -7,264 16,126 11,986 7,521 -10,393 16,629 6,705
0 0 0 0 -625,058 0 0 0 0 0 0 0 0 0
331,801 140,319 193,583 66,976 -325,227 84,904 174,808 65,515 251,513 95,966 158,169 73,190 218,646 83,389
30/06/2014 31/03/2014 31/12/2013 30/09/2013 30/06/2013 31/03/2013 31/12/2012 30/09/2012 30/06/2012 31/03/2012 31/12/201130/09/201130/06/201131/03/201131/12/201030/09/2010
835,227
-191,354
1,254,853 938,614 1,454,638 1,021,435 1,060,402 833,853 1,292,720 905,058 955,454 709,276 1,061,435 741,922 836,419 598,767 905,611 643,873
-512,414 -396,256 -607,737 -457,550 -444,292 -358,005 -551,537 -394,603 -393,264 -294,842 -462,570 -332,789 -351,223 -249,547 -382,241 -299,638
742,439 542,358 846,901 563,885 616,110 475,848 741,183 510,455 562,190 414,434 598,865 409,133 485,196 349,220 523,370 344,235
-286,169 -256,198 -291,121 -249,297 -249,580 -240,057 -277,503 -217,724 -226,085 -208,242 -233,896 -189,434 -185,211 -167,000 -218,125 -151,711
-92,299 -81,634 -86,053 -86,293 -79,154 -78,755 -86,652 -74,110 -68,973 -64,196 -74,663 -63,936 -60,560 -51,523 -58,740 -58,251
-54,043 -29,171 -43,404 -33,115 -37,145 -28,825 -43,438 -29,018 -33,397 -20,227 -37,308 -24,384 -28,926 -18,809
2,244 2,192 26,278 1,624 905 2,690 29,111 2,142 2,626 1,055 7,787 5,960 878 870 2,510 7,456
-122,764 -93,811 -116,450 -86,115 -93,715 -84,724 -117,471 -81,428 -81,886 -73,596 -75,333 -60,709 -59,885 -53,699 -19,693 -59,485
0 0 0 0 0 0 0 0 0 0 0 0 0 0 -5,553 0
-21,291 -15,246 -20,635 -9,933 -19,426 -17,730 -25,038 -14,867 -6,518 -4,007 -6,057 1,667 1,380 5,770 16,888 4,832
17,297 19,520 17,472 17,971 7,099 9,803 8,660 11,088 4,764 8,850 17,263 15,990 5,958 11,088 -108,928 55,230
-38,588 -34,766 -38,107 -27,904 -26,525 -27,533 -33,698 -25,955 -11,282 -12,857 -23,320 -14,323 -4,578 -5,318 125,816 -50,398
-338
81
-419
168,117 68,490 315,516 100,756 137,995 28,447 220,192 95,450 147,957 45,221 179,395 78,297 152,872 64,829 153,610 86,738
-61,339 -12,682 -111,001 -27,920 -30,196 -464 -86,724 -28,323 -52,556 -2,000 -72,152 -18,702 -46,421 -2,739 -41,301 -30,550
11,700 -4,901 11,641 -1,194 -9,799 -6,377 14,207 1,396 8,071 -7,490 11,837 -2,899 7,093 -14,503 10,860 810
0
0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
118,478 50,907 216,156 71,642 98,000 21,606 147,675 68,523 103,472 35,731 119,080 56,696 113,544 47,587 123,169 56,998
30/06/2010
918,673
-216,655
702,018
-305,918
396,100
-141,752
-52,006
533
-69,460
0
3,616
49,911
-46,295
-410
70
-480
136,621
-52,859
7,196
0
0
0
90,958
	Bal. Patrim.
	Dem. Result.
	Bal. Patrim.
	Dem. Result.