Planilha Ativa Fluxo Negocio

*** Fluxo Financeiro ***
#
P
P
Grupos
E/S
E/S
E
E
E/S
E
E
E/S
E
E
E
E/S
E
E
E/S
S
E/S
E
E
E
E
E
E
E/S
E/S
E/S
E
E
E
E
E
E
E
E/S
E
E
E
E
E
E
E
E
E
E
E/S
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E/S
E
E
E
E
E/S
E
E
E
E
E
E
E
E
E
E
E/S
E
E
E
E
E
E
E
E
E
E
E
E
E
E/S
E
E
E
E
E/S
E
E
E
E
E
E
E
Sub-grupos
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
Flag_Critrio
Linha
Flag_E_S
265385496.xls
Itens
(=) ENTRADAS [E]

(+) Entradas Operacionais [EO]
0
0
(*) Vendas de Produtos Geradas

(*) Vendas de Servios Geradas
Disponvel (Caixa e Bancos)
Vendas Recebidas Vista

Entradas de Capital de Giro
Realizvel a Curto Prazo (Financ. Concedidos)
Pgina 1 de 14
2,925
2,925
3,900
3,900
4,875
4,875
5,850
5,850
5,850
5,850
5,850
5,850
6,825
6,825
6,825
6,825
0
6,825
0
2,925
0
3,900
0
4,875
0
5,850
0
5,850
0
5,850
0
6,825
2,925
3,900
4,875
5,850
5,850
5,850
6,825
6,825
2,925
3,900
4,875
5,850
5,850
5,850
6,825
6,825
Vendas a Receber - 30 Dias

Vendas No Realizadas - Dedues (-)
Devolues
Inadimplncias
(+) Entradas No Operacionais [ENO]
ACM
Disponibilidades das Aplicaes - Acumulado

Disponbilidades das Aplicaes
Aplicaes (+)
Taxa de remunerao (%)
Rendimentos (+)
Resgates (-)
Taxa de tributao (%)
Tributaes (-)
# (=) SADAS [S]

F/V (-) Sadas Operacionais [SO]
F/V
Custo de Servios
(*) Custo - Servio
P
(*) Preo - Servio
P
(*) Nmero de Unidades Produtivas (Maq/Empreg)
P
(*) Capacidade de Produo p/ Unidade
P
(*) Evoluo da Capacidade Produtiva (%)
%
(*) Produo Atingida / Ms
P
Custo de Serrvios Prestados (CSP)
V
F/V
Custo de Produtos
(*) Custo - Produto
P
(*) Preo - Produto
P
(*) Qte Entrada
P
(*) Qte Sada
P
(*) Qte Saldo
P
(*) Qtde Saldo - Acumulado
P
(*) Compras
P
Custo de Produtos Vendidos (CPV)
V
(*) Saldo de Estoque
P
(*) Saldo de Estoque Acumulado
P
F/V
Desp c/ Mo de Obra Direta e Indireta
Benefcio - Assistncia Mdica
F
Benefcio - SAT (Seguro de Acidente no Trabalho)
F
Benefcio - Vale Refeio
F
Benefcio - Vale Transporte
F
Encargos Sociais - Pr-Labore (IRRF etc)
F
Encargos Sociais - Salrios (INSS, FGTS etc.)
F
Remunerao - Comisses
V
Remunerao Total - Pr-labore (MOI/Adm)*
F
Remunerao Total - Salrios
F
(*) Qtde Empregados - Total (QET)
P
(*) Qtde de Retiradas Pr-Labore
P
(*) Qtde de Pessoal Assalariado
P
(*) Valor de Salrio
P
(*) Valor Pr-Labore
P
F/V
Desp c/ Provises MOD/MOI (Formao de Fundo)
13o. Salrio
F
Frias 1/1
F
Frias 1/3
F
Verbas Idenizatrias de Reciso (Formao de Fundo)
F
F/V
Desp c/ Manuteno da Planta
Aluguel
F
Combustveis
F
Condominio
F
Correio / Postagens
F
Internet (Assinatura de Serv. Provedor)
F
Material de Escritrio
F
Material de Limpeza
F
Tarifa de gua
F
Tarifa de Energia Eltrica
F
Telefone / Fax
F
F/V
Desp c/ Servios de Terceiros
Auditoria
V
Consultoria / Assessoria
V
Contabilidade
F
Limpeza e Conservao
F
Manuteno - Mquinas e Equipamentos
F
Manuteno - Predial (Reformas, pinturas)
F
Manuteno - Veculos (Oficina)
V
Publicaes Especializadas - Jornais/Revistas
F
Publicaes Legais (Editais, Atas...)
V
Publicidade e Marketing - Jornal / Rdio / TV
F
Segurana Patrimonial (Vigilncia)
F
Seguros (Diversos)
F
Transportes / Fretes
V
F/V
Desp c/ Serv e Prod Financeiros
CPMF
V
Juros sobre Capital Prprio
V
Juros sobre Capital de Terceiros
V
Taxas Bancrias
V
F/V
Desp c/ Impostos
===> ESTIMATIVA GLOBAL (Sem Detalhamento)
V
(E) Imposto Simples
V
(E) ICMS - Imposto s/ Circulao de Mercadorias
V
(F) IPI - Imposto s/ Produtos Industrializados
V
(F) COFINS
V
(F) CS - Contribuio Social
V
(F) IRPJ
V
http://www.magasine.ideiacash.nom.br
0
1.00%
0
0
20.00%
0
0
1.00%
0
0
20.00%
0
0
1.00%
0
0
20.00%
0
0
1.00%
0
0
20.00%
0
0
1.00%
0
0
20.00%
0
0
1.00%
0
0
20.00%
0
0
1.00%
0
0
20.00%
0
0
1.00%
0
0
20.00%
0
0
1.00%
0
0
20.00%
0
0
0
0
4,447
4,364
0
4,681
4,598
0
4,681
4,598
0
4,681
4,598
0
4,681
4,598
0
4,681
4,598
0
4,681
4,598
0
4,681
4,598
0
0
75
1
130
30.00%
39
0
0
75
1
130
40.00%
52
0
0
75
1
130
50.00%
65
0
0
75
1
130
60.00%
78
0
0
75
1
130
60.00%
78
0
0
75
1
130
60.00%
78
0
0
75
1
130
70.00%
91
0
0
75
1
130
70.00%
91
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2,260
2,260
2,260
2,260
2,260
2,260
2,260
2,260
0
0
0
0
0
0
0
0
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
2
350
1,000
560
0
1,000
700
3
1
2
350
1,000
560
0
1,000
700
3
1
2
350
1,000
560
0
1,000
700
3
1
2
350
1,000
560
0
1,000
700
3
1
2
350
1,000
560
0
1,000
700
3
1
2
350
1,000
560
0
1,000
700
3
1
2
350
1,000
560
0
1,000
700
3
1
2
350
1,000
560
0
1,000
700
3
1
2
350
1,000
164
164
164
164
164
164
164
164
58
58
19
28
58
58
19
28
58
58
19
28
58
58
19
28
58
58
19
28
58
58
19
28
58
58
19
28
58
58
19
28
1,140
1,140
1,140
1,140
1,140
1,140
1,140
1,140
1,000
0
0
0
0
10
0
50
50
30
1,000
0
0
0
0
10
0
50
50
30
1,000
0
0
0
0
10
0
50
50
30
1,000
0
0
0
0
10
0
50
50
30
1,000
0
0
0
0
10
0
50
50
30
1,000
0
0
0
0
10
0
50
50
30
1,000
0
0
0
0
10
0
50
50
30
1,000
0
0
0
0
10
0
50
50
30
200
200
200
200
200
200
200
200
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
234
234
234
234
234
234
234
0
0
0
0
0
0
0
0
234
0
0
0
0
0
0
234
0
0
0
0
0
0
234
0
0
0
0
0
0
234
0
0
0
0
0
0
234
0
0
0
0
0
0
234
0
0
0
0
0
0
234
0
0
0
0
0
magasine@gmail.com
Grupos
E
E
E/S
E
E
E
E/S
E
E/S
E/S
E
E
E
E
E/S
S
E/S
S
E/S
E
E
E
E
E/S
E
E
E
E
E/S
E
E
E
E/S
E
E/S
S
E/S
E/S
S
S
S
E/S
E
E
E/S
E
E
E/S
S
S
S
E/S
E
E
E/S
E/S
E/S
E/S
E/S
E/S
E/S
E/S
S
S
S
E/S
S
S
S
E/S
S
S
E/S
S
E/S
S
S
S
S
S
S
E/S
S
S
S
E/S
S
S
S
S
S
S
S
S
S
S
S
E/S
Sub-grupos
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
Flag_Critrio
Linha
Flag_E_S
265385496.xls
Itens
(F) PIS - Programa de Integrao Social

V
(M) ISS-QN - Imposto s/ Serv de Qualquer Natureza
V
F/V
Desp c/ Taxas e Tributos
(M) IPTU - Imp s/ Propriedade Territorial Urbana
F
(E) IPVA - Imp s/ Propriedade de Veculos Automotores
F
Royaltties (Franquias)
F
F/V
Desp c/ Manut de Ativos Fixos
Diversos (Manut. Prdios, Mq. e Equip.)
F
F/V (-) Sadas No Operacionais [SNO]
F/V
Desp c/ Depreciaes (Formao de Fundo)
Imvel (Terreno, Prdio etc.)
F
Mquinas e Equipamentos (10 anos)
F
Movis e Utensilios
F
Veculos
F
F/V (=) SALDO DE CAIXA OPERACIONAL [SCO=EO-SO]
Saldo de Caixa Operacional - Acumulado
ACM
(-) Investimentos [INV]
Investimentos Totais - Acumulado 12,350.94
ACM
Diferido (Gastos c/ Instalao)
Pgina 2 de 14
2
0
0
3
0
0
4
0
0
5
0
0
6
0
0
7
0
0
8
0
0
0
0
600
600
600
600
600
600
600
600
600
0
0
600
0
0
600
0
0
600
0
0
600
0
0
600
0
0
600
0
0
600
0
0
0
0
83
83
83
83
83
83
83
83
83
83
83
83
83
83
83
83
0
83
0
0
0
83
0
0
0
83
0
0
0
83
0
0
0
83
0
0
0
83
0
0
0
83
0
0
0
83
0
0
(1,439)
(698)
277
1,252
1,252
1,252
2,227
2,227
(1,439)
(2,137)
(1,860)
(608)
643
1,895
4,122
6,349
10,000
1,583
768
10,000
11,583
12,351
12,351
12,351
12,351
12,351
12,351
12,351
Plantas e Projetos
Reformas e Adaptaes
Consultoria / Assessoria Jurdica - Contratos CP/VD
Consultoria / Assessoria Jurdica - Plano de Negcios
Imobilizado Tangvel
10,000
Imvel (Terreno, Prdio etc.)

Mquinas e Equipamentos
Mveis e Utenslios
Veculos
10,000
Imobilizado Intangvel
Ponto Comercial / Luvas de Locao

Marcas e Patentes
Taxa de Franquia
Capital de Giro - Necessidade Lquida de Caixa (NLC)
SCO Negativo + margem seg. de 10% (Dimensionado Dinmic

(=) FLUXO DE CAIXA RELEVANTE [FCR=SCO-INV]
Aportes Totais - Acumulado (AP_ACUM) 0.00

Aportes de Scios - Acumulado (APS_ACUM)
Aportes de Terceiros - Acumulado (APT_ACUM)
Capital Social (Integralizado)
Scios (CSS_S)
Terceiros (CSS_T)
Capital Externo (Emprstimos/Financiamentos)
Scios (CGF_S) = NLC

Terceiros (CGF_T)
(-) Amortizaes de Capital [AM]
Amortizaes Totais - Acumulado (AM_ACUM) 0.00

Amortizaes Scios - Acumulado (AMS_ACUM)
Amortizaes Terceiros - Acumulado (AMT_ACUM)
ACM
ACM
ACM
Amortizaes de Capital
Scios
Terceiros
(=) NECESSIDADE DE CAPITAL [Situao ideal: AP-INV=0]
(=) RESULTADOS & INDICADORES
ENTRADAS TOTAIS | ET=ENO+EO
F/V
SADAS TOTAIS | ST=SO+SNO
F/V
SALDO DE CAIXA TOTAL | SCT=ET-ST
Receitas Totais
Evoluo - Receitas Totais (%)
%
ACM
ACM
Operacionais
No Operacionais (Financeiras etc.)
277
1,252
1,252
1,252
(13,022) (14,488) (14,211) (12,959) (11,708) (10,456)
2,227
2,227
(8,229)
(6,002)
0
0
(3,022)
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5,000
5,000
0
6,583
5,000
0
7,351
5,000
0
7,351
5,000
0
7,351
5,000
0
7,351
5,000
0
7,351
5,000
0
7,351
5,000
0
7,351
5,000
Evoluo - Custos Totais (%)

Custos Fixos (CF)
Custos Variveis (CV)
(1,466)
5,000
5,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5,000
1,583
768
0
5,000
1,583
0
768
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
(10,000)
10,000
0
(11,583)
11,583
0
(12,351)
12,351
0
(12,351)
12,351
0
(12,351)
12,351
0
(12,351)
12,351
0
(12,351)
12,351
0
(12,351)
12,351
0
(12,351)
12,351
0
0
0
0
0
2,925
4,447
(1,522)
2,925
3,900
4,681
(781)
3,900
4,875
4,681
194
4,875
5,850
4,681
1,169
5,850
5,850
4,681
1,169
5,850
5,850
4,681
1,169
5,850
6,825
4,681
2,144
6,825
6,825
4,681
2,144
6,825
33.33%
3,900
0
25.00%
4,875
0
20.00%
5,850
0
0.00%
5,850
0
0.00%
5,850
0
16.67%
6,825
0
0.00%
6,825
0
0
0
Custos Totais
%
768
768
(10,000)
(=) ESTRUTURA DE CAPITAL

(+) Aportes de Capital [AP]
ACM
ACM
ACM
1,583
1,583
(10,000)
Fluxo de Caixa Relevante - Acumulado (FCR_ACUM)
ACM
2,925
0
4,447
4,681
4,681
4,681
4,681
4,681
4,681
4,681
0
0
4,447
0
5.26%
4,447
234
0.00%
4,447
234
0.00%
4,447
234
0.00%
4,447
234
0.00%
4,447
234
0.00%
4,447
234
0.00%
4,447
234
Custos Classificados
CP - Custos de Produo (Fixos ou Variveis)

CC - Custos de Comercializao (Fixos ou Variveis)
Margem de Contribuio (MC = EO - CV)
Margem de Contribuio Percentual (MCP = MC / EO) (%)
2,925
3,666
4,641
5,616
5,616
5,616
6,591
6,591
100.00%
94.00%
95.20%
96.00%
96.00%
96.00%
96.57%
96.57%
(1,522)
(1,522)
(1,522)
(547)
(781)
(2,070)
428
194
(1,642)
1,403
1,169
(240)
503.73%
1,403
1,169
1,163
0.00%
1,403
1,169
2,565
0.00%
2,378
2,144
4,943
83.44%
2,378
2,144
7,320
0.00%
(507)
(260)
Resultados (Lucro / Prejuzo)
Lucro Bruto (LB)

Lucro Operacional (LO)
Lucro Operacional (LO_ACUM)
Evoluo do Lucro Operacional (%)
Lucro Lquido (LL)
Lucro por Empregado (LE)
0
0
0
65
390
390
390
715
715
4,672
4,633
4,633
4,633
4,605
4,605
Ponto de Equlibrio / Nvelamento
Ponto de Equilibrio Operacional (PEO)

Ponto de Equilibrio Econmico (PEE)
Ponto de Equilibrio Financeiro (PEF)
4,447
4,731
Retorno
Taxa de Lucratividade Operacional (mdia(LO/EO) (% a.m.)

Taxa de Rentabilidade do Capital (LO_ACUM / VPL_INV ) (~ %
ROCE (% a.m.) (Retorno sobre o capital total)
ROSI (% a.m.) (Retorno sobre o capital dos scios)
Taxa de Oportunidade/Atratividade (Seq. Incremental grfica)
Taxa de Oportunidade/Atratividade - Escolhida p/ o Projeto
TIR (Taxa Interna de Retorno)
VPL_INV - (Desc c/ Tx Op Projeto)
VPL_FCR (Desc c/ Tx Op Projeto => 1.00% ) 97,795.58
VPL_FCR (Seq. Incremental grfica)
Payback (em perodos)
%
%
%
%
%
%
%
(=)
39.93%
32.81%
#DIV/0!
51.35%
-5.00%
1.00%
13.91%
12,198
97,796
498,653
0
#
-52.05%
-20.04%
3.97%
19.98%
19.98%
19.98%
31.41%
31.41%
-4.50%
-4.00%
-3.50%
-3.00%
-2.50%
-2.00%
-1.50%
-1.00%
431,459
12,351
#
374,017
#
324,810
#
282,572
#
246,242
#
214,930
#
187,887
#
164,483
#
magasine@gmail.com
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
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53
54
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57
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82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
E/S
E/S
E
E
E/S
E
E
E/S
E
E
E
E/S
E
E
E/S
S
E/S
E
E
E
E
E
E
E/S
E/S
E/S
E
E
E
E
E
E
E
E/S
E
E
E
E
E
E
E
E
E
E
E/S
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E/S
E
E
E
E
E/S
E
E
E
E
E
E
E
E
E
E
E/S
E
E
E
E
E
E
E
E
E
E
E
E
E
E/S
E
E
E
E
E/S
E
E
E
E
E
E
E
Flag_Critrio
Linha
Flag_E_S
265385496.xls
10
11
12
13
14
15
16
Pgina 3 de 14
17
18
19
20
21
22
23
6,825
6,825
7,800
7,800
7,800
7,800
7,800
7,800
8,775
8,775
8,775
8,775
8,775
8,775
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
P
P
0
6,825
0
7,800
0
7,800
0
7,800
0
8,775
0
8,775
0
8,775
0
9,750
0
9,750
0
9,750
0
9,750
0
9,750
0
9,750
0
9,750
0
9,750
6,825
7,800
7,800
7,800
8,775
8,775
8,775
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
6,825
7,800
7,800
7,800
8,775
8,775
8,775
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
ACM
%
#
F/V
F/V
P
P
P
P
%
P
V
F/V
P
P
P
P
P
P
P
V
P
P
F/V
F
F
F
F
F
F
V
F
F
P
P
P
P
P
F/V
F
F
F
F
F/V
F
F
F
F
F
F
F
F
F
F
F/V
V
V
F
F
F
F
V
F
V
F
F
F
V
F/V
V
V
V
V
F/V
V
V
V
V
V
V
V
0
1.00%
0
0
20.00%
0
0
1.00%
0
0
20.00%
0
0
1.00%
0
0
20.00%
0
0
1.00%
0
0
20.00%
0
0
1.00%
0
0
20.00%
0
0
1.00%
0
0
20.00%
0
0
1.00%
0
0
20.00%
0
0
1.00%
0
0
20.00%
0
0
1.00%
0
0
20.00%
0
0
1.00%
0
0
20.00%
0
0
1.00%
0
0
20.00%
0
0
1.00%
0
0
20.00%
0
0
1.00%
0
0
20.00%
0
0
1.00%
0
0
20.00%
0
0
1.00%
0
0
20.00%
0
4,681
4,598
0
4,681
4,598
0
4,681
4,598
0
4,681
4,598
0
4,681
4,598
0
4,681
4,598
0
4,681
4,598
0
4,681
4,598
0
4,681
4,598
0
4,681
4,598
0
4,681
4,598
0
4,681
4,598
0
4,681
4,598
0
4,681
4,598
0
4,681
4,598
0
0
75
1
130
70.00%
91
0
0
75
1
130
80.00%
104
0
0
75
1
130
80.00%
104
0
0
75
1
130
80.00%
104
0
0
75
1
130
90.00%
117
0
0
75
1
130
90.00%
117
0
0
75
1
130
90.00%
117
0
0
75
1
130
100.00%
130
0
0
75
1
130
100.00%
130
0
0
75
1
130
100.00%
130
0
0
75
1
130
100.00%
130
0
0
75
1
130
100.00%
130
0
0
75
1
130
100.00%
130
0
0
75
1
130
100.00%
130
0
0
75
1
130
100.00%
130
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2,260
2,260
2,260
2,260
2,260
2,260
2,260
2,260
2,260
2,260
2,260
2,260
2,260
2,260
2,260
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
560
0
1,000
700
3
1
2
350
1,000
560
0
1,000
700
3
1
2
350
1,000
560
0
1,000
700
3
1
2
350
1,000
560
0
1,000
700
3
1
2
350
1,000
560
0
1,000
700
3
1
2
350
1,000
560
0
1,000
700
3
1
2
350
1,000
560
0
1,000
700
3
1
2
350
1,000
560
0
1,000
700
3
1
2
350
1,000
560
0
1,000
700
3
1
2
350
1,000
560
0
1,000
700
3
1
2
350
1,000
560
0
1,000
700
3
1
2
350
1,000
560
0
1,000
700
3
1
2
350
1,000
560
0
1,000
700
3
1
2
350
1,000
560
0
1,000
700
3
1
2
350
1,000
560
0
1,000
700
3
1
2
350
1,000
164
164
164
164
164
164
164
164
164
164
164
164
164
164
164
58
58
19
28
58
58
19
28
58
58
19
28
58
58
19
28
58
58
19
28
58
58
19
28
58
58
19
28
58
58
19
28
58
58
19
28
58
58
19
28
58
58
19
28
58
58
19
28
58
58
19
28
58
58
19
28
58
58
19
28
1,140
1,140
1,140
1,140
1,140
1,140
1,140
1,140
1,140
1,140
1,140
1,140
1,140
1,140
1,140
1,000
0
0
0
0
10
0
50
50
30
1,000
0
0
0
0
10
0
50
50
30
1,000
0
0
0
0
10
0
50
50
30
1,000
0
0
0
0
10
0
50
50
30
1,000
0
0
0
0
10
0
50
50
30
1,000
0
0
0
0
10
0
50
50
30
1,000
0
0
0
0
10
0
50
50
30
1,000
0
0
0
0
10
0
50
50
30
1,000
0
0
0
0
10
0
50
50
30
1,000
0
0
0
0
10
0
50
50
30
1,000
0
0
0
0
10
0
50
50
30
1,000
0
0
0
0
10
0
50
50
30
1,000
0
0
0
0
10
0
50
50
30
1,000
0
0
0
0
10
0
50
50
30
1,000
0
0
0
0
10
0
50
50
30
200
200
200
200
200
200
200
200
200
200
200
200
200
200
200
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
234
234
234
234
234
234
234
234
234
234
234
234
234
234
234
0
234
0
0
0
0
0
0
234
0
0
0
0
0
0
234
0
0
0
0
0
0
234
0
0
0
0
0
0
234
0
0
0
0
0
0
234
0
0
0
0
0
0
234
0
0
0
0
0
0
234
0
0
0
0
0
0
234
0
0
0
0
0
0
234
0
0
0
0
0
0
234
0
0
0
0
0
0
234
0
0
0
0
0
0
234
0
0
0
0
0
0
234
0
0
0
0
0
0
234
0
0
0
0
0
magasine@gmail.com
103
104
105
106
107
108
109
110
111
112
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114
115
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129
130
131
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135
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181
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183
184
185
186
187
188
189
190
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192
193
194
195
196
197
198
199
200
E
E
E/S
E
E
E
E/S
E
E/S
E/S
E
E
E
E
E/S
S
E/S
S
E/S
E
E
E
E
E/S
E
E
E
E
E/S
E
E
E
E/S
E
E/S
S
E/S
E/S
S
S
S
E/S
E
E
E/S
E
E
E/S
S
S
S
E/S
E
E
E/S
E/S
E/S
E/S
E/S
E/S
E/S
E/S
S
S
S
E/S
S
S
S
E/S
S
S
E/S
S
E/S
S
S
S
S
S
S
E/S
S
S
S
E/S
S
S
S
S
S
S
S
S
S
S
S
E/S
Flag_Critrio
Linha
Flag_E_S
265385496.xls
10
0
0
V
V
F/V
F
F
F
F/V
F
F/V
F/V
F
F
F
F
F/V
ACM
0
0
ACM
ACM
ACM
ACM
ACM
ACM
ACM
12
0
0
13
0
0
14
0
0
15
0
0
16
0
0
17
0
0
18
0
0
19
0
0
20
0
0
21
0
0
22
0
0
23
0
0
0
0
600
600
600
600
600
600
600
600
600
600
600
600
600
600
600
600
0
0
600
0
0
600
0
0
600
0
0
600
0
0
600
0
0
600
0
0
600
0
0
600
0
0
600
0
0
600
0
0
600
0
0
600
0
0
600
0
0
600
0
0
ACM
11
Pgina 4 de 14
83
83
83
83
83
83
83
83
83
83
83
83
83
83
83
83
83
83
83
83
83
83
83
83
83
83
83
83
83
83
0
83
0
0
0
83
0
0
0
83
0
0
0
83
0
0
0
83
0
0
0
83
0
0
0
83
0
0
0
83
0
0
0
83
0
0
0
83
0
0
0
83
0
0
0
83
0
0
0
83
0
0
0
83
0
0
0
83
0
0
2,227
3,202
3,202
3,202
4,177
4,177
4,177
5,152
5,152
5,152
5,152
5,152
5,152
5,152
5,152
8,576
11,778
14,980
18,182
22,359
26,535
30,712
35,864
41,016
46,168
51,320
56,472
61,624
66,776
71,927
12,351
12,351
12,351
12,351
12,351
12,351
12,351
12,351
12,351
12,351
12,351
12,351
12,351
12,351
12,351
2,227
3,202
3,202
3,202
4,177
4,177
4,177
5,152
5,152
5,152
5,152
5,152
5,152
5,152
5,152
(3,775)
(573)
2,629
5,831
10,008
14,185
18,361
23,513
28,665
33,817
38,969
44,121
49,273
54,425
59,577
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
7,351
5,000
0
7,351
5,000
0
7,351
5,000
0
7,351
5,000
0
7,351
5,000
0
7,351
5,000
0
7,351
5,000
0
7,351
5,000
0
7,351
5,000
0
7,351
5,000
0
7,351
5,000
0
7,351
5,000
0
7,351
5,000
0
7,351
5,000
0
7,351
5,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
(12,351)
12,351
0
(12,351)
12,351
0
(12,351)
12,351
0
(12,351)
12,351
0
(12,351)
12,351
0
(12,351)
12,351
0
(12,351)
12,351
0
(12,351)
12,351
0
(12,351)
12,351
0
(12,351)
12,351
0
(12,351)
12,351
0
(12,351)
12,351
0
(12,351)
12,351
0
(12,351)
12,351
0
(12,351)
12,351
0
6,825
4,681
2,144
6,825
7,800
4,681
3,119
7,800
7,800
4,681
3,119
7,800
7,800
4,681
3,119
7,800
8,775
4,681
4,094
8,775
8,775
4,681
4,094
8,775
8,775
4,681
4,094
8,775
9,750
4,681
5,069
9,750
9,750
4,681
5,069
9,750
9,750
4,681
5,069
9,750
9,750
4,681
5,069
9,750
9,750
4,681
5,069
9,750
9,750
4,681
5,069
9,750
9,750
4,681
5,069
9,750
9,750
4,681
5,069
9,750
0.00%
6,825
0
14.29%
7,800
0
0.00%
7,800
0
0.00%
7,800
0
12.50%
8,775
0
0.00%
8,775
0
0.00%
8,775
0
11.11%
9,750
0
0.00%
9,750
0
0.00%
9,750
0
0.00%
9,750
0
0.00%
9,750
0
0.00%
9,750
0
0.00%
9,750
0
0.00%
9,750
0
4,681
4,681
4,681
4,681
4,681
4,681
4,681
4,681
4,681
4,681
4,681
4,681
4,681
4,681
4,681
0.00%
4,447
234
0.00%
4,447
234
0.00%
4,447
234
0.00%
4,447
234
0.00%
4,447
234
0.00%
4,447
234
0.00%
4,447
234
0.00%
4,447
234
0.00%
4,447
234
0.00%
4,447
234
0.00%
4,447
234
0.00%
4,447
234
0.00%
4,447
234
0.00%
4,447
234
0.00%
4,447
234
6,591
7,566
7,566
7,566
8,541
8,541
8,541
9,516
9,516
9,516
9,516
9,516
9,516
9,516
9,516
96.57%
97.00%
97.00%
97.00%
97.33%
97.33%
97.33%
97.60%
97.60%
97.60%
97.60%
97.60%
97.60%
97.60%
97.60%
2,378
2,144
9,698
0.00%
3,353
3,119
13,051
45.49%
3,353
3,119
16,403
0.00%
3,353
3,119
19,756
0.00%
4,328
4,094
24,083
31.26%
4,328
4,094
28,411
0.00%
4,328
4,094
32,738
0.00%
5,303
5,069
38,041
23.82%
5,303
5,069
43,343
0.00%
5,303
5,069
48,646
0.00%
5,303
5,069
53,949
0.00%
5,303
5,069
59,251
0.00%
5,303
5,069
64,554
0.00%
5,303
5,069
69,856
0.00%
5,303
5,069
75,159
0.00%
715
1,040
1,040
1,040
1,365
1,365
1,365
1,690
1,690
1,690
1,690
1,690
1,690
1,690
1,690
4,605
4,585
4,585
4,585
4,569
4,569
4,569
4,557
4,557
4,557
4,557
4,557
4,557
4,557
4,557
31.41%
39.98%
39.98%
39.98%
46.65%
46.65%
46.65%
51.99%
51.99%
51.99%
51.99%
51.99%
51.99%
51.99%
51.99%
-0.50%
0.00%
0.50%
1.00%
1.50%
2.00%
2.50%
3.00%
3.50%
4.00%
4.50%
5.00%
5.50%
6.00%
6.50%
ACM
ACM
F/V
F/V
%
%
%
%
%
%
%
144,187
#
126,551
#
97,796
97,796
111,194
#
86,081
#
75,819
#
66,812
#
58,889
#
51,907
#
45,743
#
40,290
#
35,456
#
31,164
#
27,346
#
23,943
#
magasine@gmail.com
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23
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32
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83
84
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86
87
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90
91
92
93
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95
96
97
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99
100
101
102
E/S
E/S
E
E
E/S
E
E
E/S
E
E
E
E/S
E
E
E/S
S
E/S
E
E
E
E
E
E
E/S
E/S
E/S
E
E
E
E
E
E
E
E/S
E
E
E
E
E
E
E
E
E
E
E/S
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E/S
E
E
E
E
E/S
E
E
E
E
E
E
E
E
E
E
E/S
E
E
E
E
E
E
E
E
E
E
E
E
E
E/S
E
E
E
E
E/S
E
E
E
E
E
E
E
Flag_Critrio
Linha
Flag_E_S
265385496.xls
24
25
26
27
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29
30
31
Pgina 5 de 14
32
33
34
35
36
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
P
P
0
9,750
0
9,750
0
9,750
0
9,750
0
9,750
0
9,750
0
9,750
0
9,750
0
9,750
0
9,750
0
9,750
0
9,750
0
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
9,750
ACM
%
#
F/V
F/V
P
P
P
P
%
P
V
F/V
P
P
P
P
P
P
P
V
P
P
F/V
F
F
F
F
F
F
V
F
F
P
P
P
P
P
F/V
F
F
F
F
F/V
F
F
F
F
F
F
F
F
F
F
F/V
V
V
F
F
F
F
V
F
V
F
F
F
V
F/V
V
V
V
V
F/V
V
V
V
V
V
V
V
0
1.00%
0
0
20.00%
0
0
1.00%
0
0
20.00%
0
0
1.00%
0
0
20.00%
0
0
1.00%
0
0
20.00%
0
0
1.00%
0
0
20.00%
0
0
1.00%
0
0
20.00%
0
0
1.00%
0
0
20.00%
0
0
1.00%
0
0
20.00%
0
0
1.00%
0
0
20.00%
0
0
1.00%
0
0
20.00%
0
0
1.00%
0
0
20.00%
0
0
1.00%
0
0
20.00%
0
0
1.00%
0
0
20.00%
0
4,681
4,598
0
4,681
4,598
0
4,681
4,598
0
4,681
4,598
0
4,681
4,598
0
4,681
4,598
0
4,681
4,598
0
4,681
4,598
0
4,681
4,598
0
4,681
4,598
0
4,681
4,598
0
4,681
4,598
0
4,681
4,598
0
0
75
1
130
100.00%
130
0
0
75
1
130
100.00%
130
0
0
75
1
130
100.00%
130
0
0
75
1
130
100.00%
130
0
0
75
1
130
100.00%
130
0
0
75
1
130
100.00%
130
0
0
75
1
130
100.00%
130
0
0
75
1
130
100.00%
130
0
0
75
1
130
100.00%
130
0
0
75
1
130
100.00%
130
0
0
75
1
130
100.00%
130
0
0
75
1
130
100.00%
130
0
0
75
1
130
100.00%
130
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2,260
2,260
2,260
2,260
2,260
2,260
2,260
2,260
2,260
2,260
2,260
2,260
2,260
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
560
0
1,000
700
3
1
2
350
1,000
560
0
1,000
700
3
1
2
350
1,000
560
0
1,000
700
3
1
2
350
1,000
560
0
1,000
700
3
1
2
350
1,000
560
0
1,000
700
3
1
2
350
1,000
560
0
1,000
700
3
1
2
350
1,000
560
0
1,000
700
3
1
2
350
1,000
560
0
1,000
700
3
1
2
350
1,000
560
0
1,000
700
3
1
2
350
1,000
560
0
1,000
700
3
1
2
350
1,000
560
0
1,000
700
3
1
2
350
1,000
560
0
1,000
700
3
1
2
350
1,000
560
0
1,000
700
3
1
2
350
1,000
164
164
164
164
164
164
164
164
164
164
164
164
164
58
58
19
28
58
58
19
28
58
58
19
28
58
58
19
28
58
58
19
28
58
58
19
28
58
58
19
28
58
58
19
28
58
58
19
28
58
58
19
28
58
58
19
28
58
58
19
28
58
58
19
28
1,140
1,140
1,140
1,140
1,140
1,140
1,140
1,140
1,140
1,140
1,140
1,140
1,140
1,000
0
0
0
0
10
0
50
50
30
1,000
0
0
0
0
10
0
50
50
30
1,000
0
0
0
0
10
0
50
50
30
1,000
0
0
0
0
10
0
50
50
30
1,000
0
0
0
0
10
0
50
50
30
1,000
0
0
0
0
10
0
50
50
30
1,000
0
0
0
0
10
0
50
50
30
1,000
0
0
0
0
10
0
50
50
30
1,000
0
0
0
0
10
0
50
50
30
1,000
0
0
0
0
10
0
50
50
30
1,000
0
0
0
0
10
0
50
50
30
1,000
0
0
0
0
10
0
50
50
30
1,000
0
0
0
0
10
0
50
50
30
200
200
200
200
200
200
200
200
200
200
200
200
200
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
100
0
0
0
0
0
0
0
0
100
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
234
234
234
234
234
234
234
234
234
234
234
234
234
0
234
0
0
0
0
0
0
234
0
0
0
0
0
0
234
0
0
0
0
0
0
234
0
0
0
0
0
0
234
0
0
0
0
0
0
234
0
0
0
0
0
0
234
0
0
0
0
0
0
234
0
0
0
0
0
0
234
0
0
0
0
0
0
234
0
0
0
0
0
0
234
0
0
0
0
0
0
234
0
0
0
0
0
0
234
0
0
0
0
0
magasine@gmail.com
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E
E
E/S
E
E
E
E/S
E
E/S
E/S
E
E
E
E
E/S
S
E/S
S
E/S
E
E
E
E
E/S
E
E
E
E
E/S
E
E
E
E/S
E
E/S
S
E/S
E/S
S
S
S
E/S
E
E
E/S
E
E
E/S
S
S
S
E/S
E
E
E/S
E/S
E/S
E/S
E/S
E/S
E/S
E/S
S
S
S
E/S
S
S
S
E/S
S
S
E/S
S
E/S
S
S
S
S
S
S
E/S
S
S
S
E/S
S
S
S
S
S
S
S
S
S
S
S
E/S
Flag_Critrio
Linha
Flag_E_S
265385496.xls
24
25
0
0
V
V
F/V
F
F
F
F/V
F
F/V
F/V
F
F
F
F
F/V
ACM
0
0
ACM
ACM
ACM
ACM
ACM
ACM
ACM
27
0
0
28
0
0
29
0
0
30
0
0
31
0
0
32
0
0
33
0
0
34
0
0
35
0
0
36
0
0
0
0
600
600
600
600
600
600
600
600
600
600
600
600
600
600
0
0
600
0
0
600
0
0
600
0
0
600
0
0
600
0
0
600
0
0
600
0
0
600
0
0
600
0
0
600
0
0
600
0
0
600
0
0
ACM
26
Pgina 6 de 14
83
83
83
83
83
83
83
83
83
83
83
83
83
83
83
83
83
83
83
83
83
83
83
83
83
83
0
83
0
0
0
83
0
0
0
83
0
0
0
83
0
0
0
83
0
0
0
83
0
0
0
83
0
0
0
83
0
0
0
83
0
0
0
83
0
0
0
83
0
0
0
83
0
0
0
83
0
0
5,152
5,152
5,152
5,152
5,152
5,152
5,152
5,152
5,152
5,152
5,152
5,152
5,152
77,079
82,231
87,383
92,535
97,687
102,839
107,991
113,143
118,294
123,446
128,598
133,750
138,902
12,351
12,351
12,351
12,351
12,351
12,351
12,351
12,351
12,351
12,351
12,351
12,351
12,351
5,152
5,152
5,152
5,152
5,152
5,152
5,152
5,152
5,152
5,152
5,152
5,152
5,152
64,728
69,880
75,032
80,184
85,336
90,488
95,640
100,792
105,944
111,095
116,247
121,399
126,551
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
7,351
5,000
0
7,351
5,000
0
7,351
5,000
0
7,351
5,000
0
7,351
5,000
0
7,351
5,000
0
7,351
5,000
0
7,351
5,000
0
7,351
5,000
0
7,351
5,000
0
7,351
5,000
0
7,351
5,000
0
7,351
5,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
(12,351)
12,351
0
(12,351)
12,351
0
(12,351)
12,351
0
(12,351)
12,351
0
(12,351)
12,351
0
(12,351)
12,351
0
(12,351)
12,351
0
(12,351)
12,351
0
(12,351)
12,351
0
(12,351)
12,351
0
(12,351)
12,351
0
(12,351)
12,351
0
(12,351)
12,351
0
9,750
4,681
5,069
9,750
9,750
4,681
5,069
9,750
9,750
4,681
5,069
9,750
9,750
4,681
5,069
9,750
9,750
4,681
5,069
9,750
9,750
4,681
5,069
9,750
9,750
4,681
5,069
9,750
9,750
4,681
5,069
9,750
9,750
4,681
5,069
9,750
9,750
4,681
5,069
9,750
9,750
4,681
5,069
9,750
9,750
4,681
5,069
9,750
9,750
4,681
5,069
9,750
0.00%
9,750
0
0.00%
9,750
0
0.00%
9,750
0
0.00%
9,750
0
0.00%
9,750
0
0.00%
9,750
0
0.00%
9,750
0
0.00%
9,750
0
0.00%
9,750
0
0.00%
9,750
0
0.00%
9,750
0
0.00%
9,750
0
0.00%
9,750
0
4,681
4,681
4,681
4,681
4,681
4,681
4,681
4,681
4,681
4,681
4,681
4,681
4,681
0.00%
4,447
234
0.00%
4,447
234
0.00%
4,447
234
0.00%
4,447
234
0.00%
4,447
234
0.00%
4,447
234
0.00%
4,447
234
0.00%
4,447
234
0.00%
4,447
234
0.00%
4,447
234
0.00%
4,447
234
0.00%
4,447
234
0.00%
4,447
234
9,516
9,516
9,516
9,516
9,516
9,516
9,516
9,516
9,516
9,516
9,516
9,516
9,516
97.60%
97.60%
97.60%
97.60%
97.60%
97.60%
97.60%
97.60%
97.60%
97.60%
97.60%
97.60%
97.60%
5,303
5,069
80,461
0.00%
5,303
5,069
85,764
0.00%
5,303
5,069
91,066
0.00%
5,303
5,069
96,369
0.00%
5,303
5,069
101,672
0.00%
5,303
5,069
106,974
0.00%
5,303
5,069
112,277
0.00%
5,303
5,069
117,579
0.00%
5,303
5,069
122,882
0.00%
5,303
5,069
128,184
0.00%
5,303
5,069
133,487
0.00%
5,303
5,069
138,789
0.00%
5,303
5,069
144,092
0.00%
1,690
1,690
1,690
1,690
1,690
1,690
1,690
1,690
1,690
1,690
1,690
1,690
1,690
4,557
4,557
4,557
4,557
4,557
4,557
4,557
4,557
4,557
4,557
4,557
4,557
4,557
51.99%
51.99%
51.99%
51.99%
51.99%
51.99%
51.99%
51.99%
51.99%
51.99%
51.99%
51.99%
51.99%
7.00%
7.50%
8.00%
8.50%
9.00%
9.50%
10.00%
10.50%
11.00%
11.50%
12.00%
12.50%
13.00%
9,837
8,243
6,804
5,502
4,324
3,255
2,285
1,403
ACM
ACM
F/V
F/V
%
%
%
%
%
%
%
20,904
#
18,187
#
15,753
#
13,568
#
11,605
#
magasine@gmail.com
*** Verso de Demonstrao - Uso limitado ***
265385496.xls
Pgina 7 de 14
Pay-Back (FCR)
(=) FLUXO DE CAIXA RELEVANT E [FCR=SCO-INV]
Marc o Pay-Bac k
15,000
10,000
5,000
0
0
10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36
(5,000)
(10,000)
(15,000)
magasine@sigmanet.com.br
*** Verso de Demonstrao - No Licenciada ***
265385496.xls
Pgina 8 de 14
Pay-Back (FCR Acumulado)

Fluxo de Caixa Relevante - Acumulado (FCR_ACUM)
Marco Pay-Back
140,000
120,000
100,000
80,000
60,000
40,000
20,000
0
0
9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36
(20,000)
(40,000)
http://geocities.yahoo.com.br/magasine
VERSO DE DEMONSTRAO
Ponto de Equlibrio (Operacional)
Pgina 9 de 14
(+) Entradas Operacionais [EO]

Ponto de Equilibrio Operacional (PEO)
Custos Variveis (CV)
12,000
Custos Fixos (CF)

(=) SALDO DE CAIXA OPERACIONAL [SCO=EO-SO]
10,000
8,000
6,000
4,000
2,000
0
0
10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36
(2,000)
http://geocities.yahoo.com.br/magasine
Taxa Oportunidade / Atratividade

13.00%
12.50%
12.00%
11.50%
11.00%
10.50%
10.00%
9.50%
9.00%
8.50%
8.00%
7.50%
7.00%
6.50%
6.00%
5.50%
5.00%
4.50%
4.00%
3.50%
3.00%
2.50%
2.00%
1.50%
1.00%
0.50%
0.00%
-0.50%
-1.00%
-1.50%
-2.00%
-2.50%
-3.00%
-3.50%
-4.00%
-4.50%
-5.00%
Valor Presente Lquido
VPL x Taxa de Oportunidade/Atratividade

600,000
VPL_FCR (Seq. Incremental grfica)
500,000
400,000
300,000
200,000
100,000
Capital Investido x Valor Presente Liqudo
Aportes de S c ios - Ac umulado (APS _AC UM)

Aportes de Terc eiro s - Ac umulado (APT_AC UM)
Investime ntos Totais - Ac umulado 12,350.94
VPL_F C R (Desc c / Tx Op Proje to => 1.00% ) 97,795.58
120,000
97,796
100,000
80,000
60,000
40,000
20,000
7,351
12,351
5,000
265385496.xls
04/01/2015 - 16:53:52
Taxas de Retorno (36 meses)
Taxa de Rentabilidade do C apital (LO_AC UM / VPL_INV ) (~ % a.m)

Taxa de Luc ratividade Operac ional (mdia(LO/EO) (% a.m.)
45.00%
39.93%
40.00%
35.00%
32.81%
30.00%
25.00%
20.00%
15.00%
13.91%
10.00%
5.00%
0.00%
265385496.xls
04/01/2015 - 16:53:52
*** Verso de Demonstrao - Uso limitado ***
265385496.xls
PLANILHA ATIVA - Fluxo Financeiro Projetado para Plano de Negcios

FICHA TCNICA
Tecla atalho
Diretrio da instalao
Manual de Referncia
Autor
Home Page
E-mail
Frum
Data de criao
ltima atualizao
Descrio
Pgina 13 de 14
Idia Cash
1
"CTRL + a "
'file:///var/www/apps/conversion/tmp/scratch_3/265385496.xls'#$Crditos
Manual_ffppn_v1_r20040423_l.pdf (disponvel no site)
Manoel Garcia da Silveira Neto
magasine@gmail.com
http://br.groups.yahoo.com/group/ideiacash
Jun-99
Apr-04
A Planilha Ativa possibilita projees de "Fluxo Financeiro" at 36 meses.
uma ferramenta de "Anlise de Investimentos" com elaborao de Plano de Contas
detalhado at os nveis de maior relevncia.
Considera agrupamentos de contas definidos para "Centros" de Investimento, de Receita e de Custos.
Contempla uma anlise econmica a partir do Fluxo de Caixa Relevante
calculando o VPL (Valor Presente Liquido), a TIR (Taxa Interna de Retorno) e o Payback
(Tempo de Retorno ou Velocidade de Retorno).
Alguns indicadores de gesto esto incluidos com base na lucratividade mdia do perodo.
Anlise de Sensibilidade - Seleo de Variveis

Servio
Custo Servio
Preo Servio
Nr. Unid Produtivas
Cap Prod por Unid
Cap Prod Todas Unid
Cap Prod Total
Comrcio
Custo Mercadoria
Preo Mercadoria
Qte Entrada
Qte Sada
Recursos Humanos
Qte Pr-Labore
Qtde Salrios
Vlr Pr-Labore
Vlr Salrios
Sadas significantes
Aluguel
IPTU
0
75
1
130
130
130
Taxa de Oportunidade/Atratividade - Escolhida p/ o Projeto
Qtde Period
0
0
0
0
1
2
1000
350
1000
600
c:\windows\desktop\ideia cash\ic-0001 ffppn v-2002-09-10.xls
34
2
1
Descries
Saldo de Caixa Operacional - Acumulado
Disponibilidades das Aplicaes - Acumulado
Aportes de Scios - Acumulado (APS_ACUM)
Aportes de Terceiros - Acumulado (APT_ACUM)
1%
Valor
138,902
#REF!
#REF!
7,351
5,000
-

VPL_INV - (Desc c/ Tx Op Projeto)
Payback (em perodos)
Taxa de Rentabilidade do Capital (LO_ACUM / VPL_INV ) (~ %
ROCE (% a.m.) (Retorno sobre o capital total)
ROSI (% a.m.) (Retorno sobre o capital dos scios)
12,351
12,198
97,796
13.91%
0
32.81%
#DIV/0!
51.35%

Planilha Ativa Fluxo Negocio

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Planilha Ativa Fluxo Negocio

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Formatos disponibles

*** Fluxo Financeiro ***

(=) ENTRADAS [E]

(*) Vendas de Produtos Geradas

Vendas Recebidas Vista

Vendas a Receber - 30 Dias

Disponibilidades das Aplicaes - Acumulado

# (=) SADAS [S]

*** Fluxo Financeiro ***

(F) PIS - Programa de Integrao Social

Imvel (Terreno, Prdio etc.)

Ponto Comercial / Luvas de Locao

SCO Negativo + margem seg. de 10% (Dimensionado Dinmic

Aportes Totais - Acumulado (AP_ACUM) 0.00

Scios (CGF_S) = NLC

Amortizaes Totais - Acumulado (AM_ACUM) 0.00

(13,022) (14,488) (14,211) (12,959) (11,708) (10,456)

Evoluo - Custos Totais (%)

(=) ESTRUTURA DE CAPITAL

Fluxo de Caixa Relevante - Acumulado (FCR_ACUM)

CP - Custos de Produo (Fixos ou Variveis)

Margem de Contribuio Percentual (MCP = MC / EO) (%)

Resultados (Lucro / Prejuzo)

Lucro Bruto (LB)

Ponto de Equlibrio / Nvelamento

Ponto de Equilibrio Operacional (PEO)

Taxa de Lucratividade Operacional (mdia(LO/EO) (% a.m.)

*** Fluxo Financeiro ***

*** Fluxo Financeiro ***

*** Fluxo Financeiro ***

*** Fluxo Financeiro ***

*** Verso de Demonstrao - Uso limitado ***

*** Verso de Demonstrao - No Licenciada ***

Pay-Back (FCR Acumulado)

Ponto de Equlibrio (Operacional)

(+) Entradas Operacionais [EO]

Custos Fixos (CF)

Taxa Oportunidade / Atratividade

Valor Presente Lquido

VPL x Taxa de Oportunidade/Atratividade

VPL_FCR (Seq. Incremental grfica)

Capital Investido x Valor Presente Liqudo

Aportes de S c ios - Ac umulado (APS _AC UM)

Taxas de Retorno (36 meses)

Taxa de Rentabilidade do C apital (LO_AC UM / VPL_INV ) (~ % a.m)

*** Verso de Demonstrao - Uso limitado ***

PLANILHA ATIVA - Fluxo Financeiro Projetado para Plano de Negcios

Anlise de Sensibilidade - Seleo de Variveis

Taxa de Oportunidade/Atratividade - Escolhida p/ o Projeto

c:\windows\desktop\ideia cash\ic-0001 ffppn v-2002-09-10.xls

Investimentos Totais - Acumulado 12,350.94

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