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valores expressos em milhares de reais - R$ mil

ATIVO
CIRCULANTE
FINANCEIRO
Disponvel
Aplicaes Financeiras
SOMA
OPERACIONAL
Valores a Receber
Estoques
Outros Crditos
SOMA
Total do Ativo Circulante
REALIZVEL A LONGO PRAZO
Crditos e Valores
Total do Realizvel a Longo Prazo
PERMANENTE
Investimentos
Imobilizado
Diferido
Total do Ativo Permanente
TOTAL DO ATIVO

Valores

BALANOS PATRIMONIAIS
31.12.2004
31.12.2005
BTNF
A.V.
Valores
BTNF

A.V.

Valores

31.12.2006
BTNF

A.V.

508,920
87,582
596,502

534,460
91,977
626,437

2.16%
0.37%
2.53%

1,066,280
0
1,066,280

1,088,832
0
1,088,832

4.63%
0.00%
4.63%

137,936
0
137,936

137,936
0
137,936

0.60%
0.00%
0.60%

8,137,320
3,991,309
980,166
13,108,794
13,705,296

8,545,690
4,191,612
1,029,355
13,766,657
14,393,094

34.46%
16.90%
4.15%
55.52%
58.04%

8,944,641
3,358,668
911,495
13,214,805
14,281,085

9,133,821
3,429,705
930,773
13,494,299
14,583,132

38.83%
14.58%
3.96%
57.37%
62.00%

5,560,230
5,576,621
1,018,706
12,155,557
12,293,493

5,560,230
5,576,621
1,018,706
12,155,557
12,293,493

24.17%
24.24%
4.43%
52.83%
53.43%

124,316
124,316

130,555
130,555

0.53%
0.53%

15,187
15,187

15,508
15,508

0.07%
0.07%

177,282
177,282

177,282
177,282

0.77%
0.77%

0
9,782,731
0
9,782,731
23,612,343

0
10,273,676
0
10,273,676
24,797,325

0.00%
41.43%
0.00%
41.43%
100.00%

0
8,739,537
0
8,739,537
23,035,808

0
8,924,379
0
8,924,379
23,523,018

0.00%
37.94%
0.00%
37.94%
100.00%

0
10,537,478
0
10,537,478
23,008,254

0
10,537,478
0
10,537,478
23,008,254

0.00%
45.80%
0.00%
45.80%
100.00%

BTNF
2004
2005
2006
1.4068 1.4468 1.4774

PASSIVO
CIRCULANTE
OPERACIONAL
Fornecedores
Obrigaes Tributrias
Obrigaes Trabalhistas
Outras Obrigaes
SOMA
FINANCEIRO
Emprstimos e Financiamentos
SOMA
Total do Passivo Circulante
EXIGVEL A LONGO PRAZO
OPERACIONAL
Obrigaes Tributrias
Outras Obrigaes
SOMA
FINANCEIRO
Financiamentos
SOMA
Total do Exigvel a Longo Prazo
CAPITAIS DE TERCEIROS
PATRIMNIO LQUIDO
Capital e Reservas
Lucros/Prejuzos Acumulados
Total do Patrimnio Lquido
TOTAL DO PASSIVO

RECEITA LQUIDA
(-) Custos de Produo
= Resultado Bruto
(-) Despesas Operacionais
= Resultado Operacional
(+/-) Resultado no Operacional
= Resultado antes da CS e IRPJ
(-) Provises p/CS e IRPJ
= Resultado Lquido do Exerccio
Lucro/Prejuzo por ao - R$

7,984,602
186,096
497,158
0
8,667,856

8,385,308
195,435
522,107
0
9,102,850

33.82%
0.79%
2.11%
0.00%
36.71%

5,407,187
295,348
441,815
0
6,144,350

5,521,550
301,595
451,159
0
6,274,304

23.47%
1.28%
1.92%
0.00%
26.67%

4,840,308
283,974
511,981
0
5,636,263

4,840,308
283,974
511,981
0
5,636,263

21.04%
1.23%
2.23%
0.00%
24.50%

6,040,396
6,040,396
14,708,251

6,343,532
6,343,532
15,446,382

25.58%
25.58%
62.29%

8,023,231
8,023,231
14,167,581

8,192,924
8,192,924
14,467,227

34.83%
34.83%
61.50%

6,223,859
6,223,859
11,860,122

6,223,859
6,223,859
11,860,122

27.05%
27.05%
51.55%

510,757
0
510,757

536,389
0
536,389

2.16%
0.00%
2.16%

2,189,308
0
2,189,308

2,235,612
0
2,235,612

9.50%
0.00%
9.50%

1,911,611
0
1,911,611

1,911,611
0
1,911,611

8.31%
0.00%
8.31%

6,169,470
6,169,470
6,680,226
21,388,478

6,479,084
6,479,084
7,015,472
22,461,854

26.13%
26.13%
28.29%
90.58%

4,465,451
4,465,451
6,654,759
20,822,340

4,559,896
4,559,896
6,795,508
21,262,735

19.38%
19.38%
28.89%
90.39%

7,155,507
7,155,507
9,067,118
20,927,240

7,155,507
7,155,507
9,067,118
20,927,240

31.10%
31.10%
39.41%
90.96%

2,000,000
223,866
2,223,866
23,612,343

2,100,370
235,100
2,335,470
24,797,325

8.47%
0.95%
9.42%
100.00%

2,000,000
213,468
2,213,468
23,035,808

2,042,300
217,983
2,260,283
23,523,018

8.68%
0.93%
9.61%
100.00%

2,000,000
81,013
2,081,013
23,008,254

2,000,000
81,013
2,081,013
23,008,254

8.69%
0.35%
9.04%
100.00%

DEMONSTRAO DOS RESULTADOS


31.12.2004
31.12.2005
31.12.2006
Valores
BTNF
A.V.
Valores
BTNF
A.V.
Valores
BTNF
A.V.
44,644,689
46,885,174 100.00% 46,956,245
47,949,375 100.00% 35,928,243
35,928,243 100.00%
(38,457,389) (40,387,366) -86.14% (41,097,033) (41,966,240) -87.52% (31,572,069) (31,572,069) -87.88%
6,187,300
6,497,809
13.86%
5,859,212
5,983,135
12.48%
4,356,174
4,356,174
12.12%
(6,043,237)
(6,346,516) -13.54%
(5,636,051)
(5,755,255) -12.00%
(4,062,924)
(4,062,924) -11.31%
144,063
151,293
0.32%
223,161
227,881
0.48%
293,251
293,251
0.82%
0
0
0.00%
0
0
0.00%
0
0
0.00%
144,063
151,293
0.32%
223,161
227,881
0.48%
293,251
293,251
0.82%
(34,575)
(36,310)
-0.08%
(53,559)
(54,691)
-0.11%
(75,705)
(75,705)
-0.21%
109,488
114,982
0.25%
169,602
173,189
0.36%
217,545
217,545
0.61%
0.0000
0.0000
0.0000

valores expressos em milhares de reais - R$ mil

ATIVO
CIRCULANTE
FINANCEIRO
Disponvel
Aplicaes Financeiras
SOMA
OPERACIONAL
Valores a Receber
Estoques
Outros Crditos
SOMA
Total do Ativo Circulante
REALIZVEL A LONGO PRAZO
Crditos e Valores
Total do Realizvel a Longo Prazo
PERMANENTE
Investimentos
Imobilizado
Diferido
Total do Ativo Permanente
TOTAL DO ATIVO

Valores

BALANOS PATRIMONIAIS
31.12.2004
31.12.2005
BTNF
A.H.
Valores
BTNF

A.H.

Valores

31.12.2006
BTNF

A.H.

508,920
87,582
596,502

534,460
91,977
626,437

100.00%
100.00%
100.00%

1,066,280
0
1,066,280

1,088,832
0
1,088,832

103.73%
-100.00%
73.81%

137,936
0
137,936

137,936
0
137,936

-74.19%
-100.00%
-77.98%

8,137,320
3,991,309
980,166
13,108,794
13,705,296

8,545,690
4,191,612
1,029,355
13,766,657
14,393,094

100.00%
100.00%
100.00%
100.00%
100.00%

8,944,641
3,358,668
911,495
13,214,805
14,281,085

9,133,821
3,429,705
930,773
13,494,299
14,583,132

6.88%
-18.18%
-9.58%
-1.98%
1.32%

5,560,230
5,576,621
1,018,706
12,155,557
12,293,493

5,560,230
5,576,621
1,018,706
12,155,557
12,293,493

-34.94%
33.04%
-1.03%
-11.70%
-14.59%

124,316
124,316

130,555
130,555

100.00%
100.00%

15,187
15,187

15,508
15,508

-88.12%
-88.12%

177,282
177,282

177,282
177,282

35.79%
35.79%

0
9,782,731
0
9,782,731
23,612,343

0
10,273,676
0
10,273,676
24,797,325

100.00%
100.00%
100.00%
100.00%
100.00%

0
8,739,537
0
8,739,537
23,035,808

0
8,924,379
0
8,924,379
23,523,018

0
10,537,478
0
10,537,478
23,008,254

0
10,537,478
0
10,537,478
23,008,254

-13.13%
-13.13%
-5.14%

2.57%
2.57%
-7.21%

BTNF
2004
2005
2006
1.4068 1.4468 1.4774

PASSIVO
CIRCULANTE
OPERACIONAL
Fornecedores
Obrigaes Tributrias
Obrigaes Trabalhistas
Outras Obrigaes
SOMA
FINANCEIRO
Emprstimos e Financiamentos
SOMA
Total do Passivo Circulante
EXIGVEL A LONGO PRAZO
OPERACIONAL
Obrigaes Tributrias
Outras Obrigaes
SOMA
FINANCEIRO
Financiamentos
SOMA
Total do Exigvel a Longo Prazo
CAPITAIS DE TERCEIROS
PATRIMNIO LQUIDO
Capital e Reservas
Lucros/Prejuzos Acumulados
Total do Patrimnio Lquido
TOTAL DO PASSIVO

RECEITA LQUIDA
(-) Custos de Produo
= Resultado Bruto
(-) Despesas Operacionais
= Resultado Operacional
(+/-) Resultado no Operacional
= Resultado antes da CS e IRPJ
(-) Provises p/CS e IRPJ
= Resultado Lquido do Exerccio
Lucro/Prejuzo por ao - R$

7,984,602
186,096
497,158
0
8,667,856

8,385,308
195,435
522,107
0
9,102,850

100.00%
100.00%
100.00%
100.00%
100.00%

5,407,187
295,348
441,815
0
6,144,350

5,521,550
301,595
451,159
0
6,274,304

-34.15%
54.32%
-13.59%

4,840,308
283,974
511,981
0
5,636,263

-42.28%
45.30%
-1.94%

-31.07%

4,840,308
283,974
511,981
0
5,636,263

6,040,396
6,040,396
14,708,251

6,343,532
6,343,532
15,446,382

100.00%
100.00%
100.00%

8,023,231
8,023,231
14,167,581

8,192,924
8,192,924
14,467,227

29.15%
29.15%
-6.34%

6,223,859
6,223,859
11,860,122

6,223,859
6,223,859
11,860,122

-1.89%
-1.89%
-23.22%

510,757
0
510,757

536,389
0
536,389

100.00%
100.00%
100.00%

2,189,308
0
2,189,308

2,235,612
0
2,235,612

316.79%

1,911,611
0
1,911,611

256.39%

316.79%

1,911,611
0
1,911,611

6,169,470
6,169,470
6,680,226
21,388,478

6,479,084
6,479,084
7,015,472
22,461,854

100.00%
100.00%
100.00%
100.00%

4,465,451
4,465,451
6,654,759
20,822,340

4,559,896
4,559,896
6,795,508
21,262,735

-29.62%
-29.62%
-3.14%
-5.34%

7,155,507
7,155,507
9,067,118
20,927,240

7,155,507
7,155,507
9,067,118
20,927,240

10.44%
10.44%
29.24%
-6.83%

2,000,000
223,866
2,223,866
23,612,343

2,100,370
235,100
2,335,470
24,797,325

100.00%
100.00%
100.00%
100.00%

2,000,000
213,468
2,213,468
23,035,808

2,042,300
217,983
2,260,283
23,523,018

-2.76%
-7.28%
-3.22%
-5.14%

2,000,000
81,013
2,081,013
23,008,254

2,000,000
81,013
2,081,013
23,008,254

-4.78%
-65.54%
-10.90%
-7.21%

DEMONSTRAO DOS RESULTADOS


31.12.2004
31.12.2005
Valores
BTNF
A.H.
Valores
BTNF
44,644,689
46,885,174 100.00% 46,956,245
47,949,375
(38,457,389) (40,387,366) 100.00% (41,097,033) (41,966,240)
6,187,300
6,497,809 100.00%
5,859,212
5,983,135
(6,043,237)
(6,346,516) 100.00%
(5,636,051)
(5,755,255)
144,063
151,293 100.00%
223,161
227,881
0
0 100.00%
0
0
144,063
151,293 100.00%
223,161
227,881
(34,575)
(36,310) 100.00%
(53,559)
(54,691)
109,488
114,982 100.00%
169,602
173,189
0.0000
0.0000

A.H.
Valores
2.27% 35,928,243
3.91% (31,572,069)
-7.92%
4,356,174
-9.32%
(4,062,924)
50.62%
293,251
0
50.62%
293,251
50.62%
(75,705)
50.62%
217,545
0.0000

31.12.2006
BTNF
35,928,243
(31,572,069)
4,356,174
(4,062,924)
293,251
0
293,251
(75,705)
217,545

-38.08%

256.39%

A.H.
-23.37%
-21.83%
-32.96%
-35.98%
93.83%
93.83%
108.50%
89.20%

Smbolo

ndice

Frmula
2004

CT/PL

Estrutura de Capital
Participao de Capitais de Terceiros (Endividamento)

PC/CT

Composio do endividamento

AP/PL

Imobilizao do Patrimnio Lquido

AP/(PL+ELP) Imobilizao dos Recursos no Correntes

PL/CT

Outras frmulas para calcular o endividamento


Participao de Capitais Prprios

CT/A

Investimentos financiados por Capitais de Terceiros

A/CT

Capitais de Terceiros aplicados no Ativo

P/CT

Composio do Passivo

CT/P

Participao de Capitais de Terceiros

Capitais de Terceiros x 100


Patrimnio Lquido
Passivo Circulante
Capitais de Terceiros
Ativo Permanente
Patrimnio Lquido

x 100
x 100

2005

2006

961.77% 940.71% 1005.63%


68.77%

68.04%

56.67%

439.90% 394.83% 506.36%

Ativo Permanente
x 100
Patrim. Lq. + Exig. Longo Prazo

109.87%

98.55%

94.52%

Patrimnio Lquido x 100


Capitais de Terceiros

10.40%

10.63%

9.94%

Capitais de Terceiros x 100


Ativo

90.58%

90.39%

90.96%

Ativo
x 100
Capitais de Terceiros

110.40% 110.63% 109.94%

Passivo
x 100
Capitais de Terceiros

110.40% 110.63% 109.94%

Capitais de Terceiros x 100


Passivo

90.58%

90.39%

90.96%

Emprstimos e Financiamentos x 100


Ativo Total

51.71%

54.21%

58.15%

Participao de Instituies de Crdito no


endividamento

Emprstimos e Financiamentos x 100


Capitais de Terceiros

57.09%

59.98%

63.93%

Financiamento de Ativo Circulante por Instituies de


Crdito

Emprstimos e Financiam. (CP) x 100


Ativo Circualnte

44.07%

56.18%

50.63%

Dependncia Bancria e Risco


Financiamento de Ativo por Instituies de Crdito

Liquidez

LG

Liquidez Geral

LC

Liquidez Corrente

LS

Liquidez Seca

V/AT

Rentabilidade
Giro do Ativo

LL/V

Margem Lquida

LL/AT

Rentabilidade do Ativo

LL/PL

Rentabilidade do Patrimnio Lquido

PMRV

Atividade (prazos mdios)


Prazo Mdio de Recebimento de Vendas - PMRV

PMRE

Prazo Mdio de Renovao dos Estoques - PMRE

PMPC

Prazo Mdio de Pagamento de Compras - PMPC

CF

Ciclo Financeiro - CF

Ativo Circulante + Realiz. Longo Prazo


Passivo Circulante + Exig. Longo Prazo

0.65

0.69

0.60

Ativo Circulante
Passivo Circulante

0.93

1.01

1.04

Disponvel + Valores a Receber


Passivo Circulante

0.59

0.71

0.48

Vendas Lquidas
Ativo

1.89

2.04

1.56

0.25%

0.36%

0.61%

0.46%

0.74%

0.95%

9.47%

7.54%

10.02%

56

55

44

37

29

64

48

52

36

56

Lucro Lquido x 100


Vendas Lquidas
Lucro Lquido
Ativo

x 100

Lucro Lquido
x 100
Patrimnio Lquido mdio
Duplicatas a Receber
x 360
Receita Bruta de Vendas
Estoques
x 360
Custo das Vendas
Fornecedores
Compras

x 360

CF = PMRV + PMRE - PMPC


cmv = ei + c - ef
c = cmv + ef - ei

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