Analise V

Delta% 09 Delta % 10
2% 3%
33% 36%
31% 31%
34% 30%
100% 100%

4% 4%
19% 17%
77% 78%
1% 1%
100% 100%

37% 40%
0% 4%
33% 30%
30% 26%
100% 100%

21% 6%
29% 11%
50% 17%
0% 0%
74% 65%
26% 35%
100% 100%
BP KR$ 12/31/2009 12/31/2010 Analise H Analise H
ATIVO CIRCULATE Delta abs. Delta % empresa com dvidas a curto prazo (A
Caixa R$2,800.00 R$3,500.00 R$700.00 25%
Contas a reecber R$42,140.00 R$44,900.00 R$2,760.00 7%
Outros valores a receber R$40,040.00 R$39,000.00 -R$1,040.00 -3%
Estoques R$43,400.00 R$37,000.00 -R$6,400.00 -15%
Total AC R$128,380.00 R$124,400.00 -R$3,980.00 -3%
ATIVO NO CIRCULANTE
Realizavel a longo prazo R$6,720.00 R$7,600.00 R$880.00 13%
Investimentos R$33,600.00 R$31,000.00 -R$2,600.00 -8%
Imobilizado R$136,000.00 R$144,000.00 R$8,000.00 6%
Intangvel R$1,200.00 R$1,000.00 -R$200.00 -17%
Total ANC R$177,520.00 R$183,600.00 R$6,080.00 3% poltica de investimento de CP
TOTAL ATIVO!! R$305,900.00 R$308,000.00 R$2,100.00 1%
PASSIVO CIRCULANTE
Fornecedores R$53,200.00 R$62,000.00 R$8,800.00 17% endividamento com fornecedores
Duplicatas a pagar R$700.00 R$7,000.00 R$6,300.00 900% adoo de emprstimo de CP
Financiamentos R$46,200.00 R$47,000.00 R$800.00 2%
Outras obrigaes R$42,000.00 R$40,000.00 -R$2,000.00 -5%
Total PC R$142,100.00 R$156,000.00 R$13,900.00 10%
PASSIVO NO CIRCULANTE
Financiamentos R$22,400.00 R$8,000.00 -R$14,400.00 -64%
Outras obrigaes R$32,200.00 R$14,000.00 -R$18,200.00 -57%
Total PNC R$54,600.00 R$22,000.00 -R$32,600.00 -60% Queda endividamento longo prazo
PATRIMNIO LQUIDO
Capital Social R$81,200.00 R$85,000.00 R$3,800.00 5%
Reservas de lucro R$28,000.00 R$45,000.00 R$17,000.00 61% Aumento lucratividade
Total PL R$109,200.00 R$130,000.00 R$20,800.00 19%
TOTAL PASSIVO!! R$305,900.00 R$308,000.00 R$2,100.00 1%
m dvidas a curto prazo (AC < PC)

nvestimento de CP

nto com fornecedores

mprstimo de CP

vidamento longo prazo

cratividade
EX3 ano 0 ano 1 ano 2 ano 3 mdia
AC 2200 5600 15000 34000 14200
Estoques 1300 4000 11500 27000 10950
PC 2100 5100 13300 29300 12450
a) b)
LC2= 1.12782 LC0= LC1= LC2= LC3=
LS2= 0.263158 1.047619 1.098039 1.12782 1.16041 liquidez corrente aumenta, indicando aumento do capit
LS0= LS1= LS2= LS3=
0.428571 0.313725 0.263158 0.238908 liquidez seca cai, indicando menor capacidade de liquid
ndo aumento do capital circulante, alm de ter capital circulante positivo

r capacidade de liquidao de dvidas

Ex. 4
visam mensurar as duraes de um ciclo operacional (aquisio de insumos, recebimento de vendas)
Ex 6
P = 1,07 capital terceiros (CT) = (PC + PNC) = P
PL = 1,00 capital prprio (CP) = PL
EX2
Investimento (i) R$25.70 LL= R$4.25
Dividas (d) R$15.00 PL = I-D = R$10.70
Vendas liquidas R$28.30 ROE= 39.67%
Margem liq 15%

EX 7 Calculo nopat? Chutei IR = 27%

L= R$15.00 ROA = 26%
PL = R$16.60 ROI = 35%
PC = R$10.00 ROE = 20%
PNC = R$15.00 Mg OP= 17%
Receita liq = R$89.00 Mg liq = 4%
Lucro liq = R$3.40
Mg liq = 4%
Ativo total= R$41.60

Ex8
Investimento = 46 L Liq = 4.365
Dvida = 15.5 PL = 30.5
Receita liq = 29.1 ROE = 14%
Mg liq = 15%
Ex 1
Lucro liquido R$50,000.00 LPA= R$0.50
# aes 100,000.00 P/L = 7.2
preo ao R$3.60