An-Álise Comparativa de BalanÔÇío VD

Anlise do Balano Patrimnial
(Empresa A)
Ano / Anlise Vertical
ATIVO
Ano Ref.
2003
Circulante
AV
2,531,947.00
Caixa e Bancos
Aplicao Financeira
Ano Ref.
2004
AV
41,200,000.00
198,788.00
7.85%
15,208.00
0.60%
20,615,000.00
Ano Ref.
2005
AV
42,529,000.00
50.04%
Ano Ref.
2006
47,159,000.00
1,693,000.00
3.98%
2,494,000.00
18,511,000.00
43.53%
22,187,000.00
Clientes
813,117.00
32.11%
17,995,000.00
43.68%
Estoques
944,061.00
37.29%
233,000.00
0.57%
240,000.00
0.56%
277,000.00
Imposto a Recuperar
305,319.00
12.06%
1,856,000.00
4.50%
3,505,000.00
8.24%
2,095,000.00
Adiantamento a Fornecedor
107,192.00
4.23%
172,000.00
0.42%
18,116,000.00
42.60%
Outros Crditos
148,262.00
5.86%
329,000.00
0.80%
427,000.00
1.00%
218,000.00
37,000.00
0.09%
174,000.00
Despesas Exerc. Seg
No Circulante
Realizvel a Longo Prazo
19,714,000.00
11,161,601.00
68,507,000.00
66,236,000.00
87,775,000.00
3,098,972.00
9,641,000.00
12,991,000.00
12,773,000.00
7,475,000.00
9,993,000.00
9,092,000.00
2,166,000.00
2,998,000.00
3,681,000.00
Contas a recebr
Depsitos Judiciais
1,644,112.00
Empresas Ligadas
1,454,860.00
Outros Crditos
Permanente
Investimentos
Imobilizado
8,062,629.00
58.88%
81,534.00
0.60%
7,981,095.00
58.28%
Deferido
Total Ativo
13,693,548.00
----
58,866,000.00
429.88%
53,245,000.00
388.83%
75,002,000.00
33,158,000.00
242.14%
31,259,000.00
228.28%
29,175,000.00
25,708,000.00
187.74%
21,986,000.00
160.56%
45,827,000.00
168,573,000.00
1131.04%
162,010,000.00
-3.89%
209,936,000.00

PASSIVO
Ano Ref.
2003
Circulante
Fornecedores
AV
6,493,783.00
Ano Ref.
2004
AV
Ano Ref.
2005
AV
5,699,970.00
41.63%
4,207,512.00
30.73%
Ano Ref.
2006
5,467,050.00
490,970.00
7.56%
1,180,322.00
8.62%
1,000,325.00
7.31%
671,520.00
3,209,358.00
49.42%
1,109,787.00
8.10%
113,499.00
0.83%
1,845,316.00
Obrigaes Sciais
791,058.00
12.18%
771,799.00
5.64%
922,324.00
6.74%
956,875.00
Obrigaes Tributrias
661,345.00
10.18%
187,180.00
1.37%
209,423.00
1.53%
212,356.00
1,260,972.00
19.42%
1,262,885.00
9.22%
1,326,299.00
9.69%
1,407,839.00
Adiantamento de Clientes
771,043.00
5.63%
124,590.00
0.91%
135,882.00
Contingncia
195,590.00
1.43%
218,627.00
1.60%
1.23%
221,364.00
1.62%
292,425.00
2.14%
237,262.00
Emprstimos e Financiamento
Prvises de Frias
Outras Contas a Pagar
80,080.00
No Circulante
4,223,561.00
30.84%
2,727,062.00
19.91%
2,241,222.00
16.37%
4,403,932.00
Exigvel a Longo Prazo
4,223,561.00
30.84%
2,727,062.00
19.91%
2,241,222.00
16.37%
4,403,932.00
Fornecedores
572,681.00
4.18%
1,087,814.00
7.94%
491,600.00
3.59%
Eprstimos e Financiamento
769,099.00
5.62%
51,941.00
0.38%
Obrigaes Tributrias
499,694.00
3.65%
499,694.00
3.65%
499,694.00
3.65%
Conta Corrente dos Scios
900,362.00
6.58%
245,227.00
1.79%
369,907.00
2.70%
421,920.00
880,021.00
6.43%
1,119,107.00
Proviso p/ Contingncia
Depsitos Judiciais
1,481,725.00
14,683.00
2,348,528.00
499,694.00
842,386.00
Reteno contratuais
Realizvel Exerccio L. Prazo
Patrimnio Lquido
2,976,204.00
21.73%
4,399,331.00
32.13%
6,241,520.00
45.58%
25,097,534.00
Capital Social
3,600,000.00
26.29%
3,600,000.00
26.29%
4,400,000.00
32.13%
5,000,000.00
799,331.00
5.84%
1,841,520.00
13.45%
3,654,534.00
Reservas e Lucros
Lucros/ Prejuizo Acum.
(623,796.00)
-4.56%
Adiantamento Aaumento Capital

Total Passivo
16,443,000.00
13,693,548.00
---
12,826,363.00
-6.33%
12,690,254.00
-1.06%
34,968,516.00
(Empresa A)
AV
5.29%
47.05%
41.80%
0.59%
4.44%
0.46%
0.37%
547.72%
213.06%
334.66%
29.58%
AV
39.92%
4.90%
13.48%
6.99%
1.55%
10.28%
0.99%
1.73%
32.16%
32.16%
0.11%
17.15%
3.65%
3.08%
8.17%
183.28%
36.51%
26.69%
120.08%
175.55%

Descrio
Receita Operacional Bruta
Ano Ref.
2003
36,461,832.00
AV
110.04%
(Empresa A)
Ano Ref.
2004
38,190,916.00
AV
115.26%
Ano Ref.
2005
43,148,184.00
Dedues
(3,327,697.00)
-10.04%
(2,223,285.00)
-6.71%
(2,593,911.00)
Receita Operacional Lquida
33,134,135.00
100.00%
35,967,631.00
108.55%
40,554,273.00
(24,328,310.00)
-73.42%
(25,992,063.00)
-78.44%
(33,389,018.00)
8,805,825.00
26.58%
9,975,568.00
30.11%
7,165,255.00
Despesas Operacioais
(8,533,639.00)
-25.75%
(8,269,760.00)
-24.96%
(5,536,544.00)
Administrativas
(6,745,067.00)
-20.36%
7,055,917.00
21.30%
(4,742,994.00)
Custos dos Servios Prestados

Lucro Operacional Bruto
Trbutrias
(123,597.00)
-0.37%
(130,216.00)
-0.39%
(329,940.00)
(1,728,746.00)
-5.22%
(1,145,728.00)
-3.46%
(663,325.00)
Receitas Fianceiras
101,296.00
0.31%
62,101.00
0.19%
199,715.00
Outras Rec/Desp Operacionais
(37,525.00)
-0.11%
Resultado Operacional Lquido
272,186.00
0.82%
Resultado No Operacional
472,766.00
Resultado Antes do Imposto
744,952.00
Proviso Imposto de Renda

Proviso Contribuio Social
Resultado Lquido Exerccios
Financeiras
Lucro Por Ao
0.00%
1,705,808.00
5.15%
1,628,711.00
1.43%
57,986.00
0.18%
502,801.00
2.25%
1,763,794.00
5.32%
2,131,512.00
(135,606.00)
-0.41%
(218,549.00)
-0.66%
(381,603.00)
(63,330.00)
-0.19%
(122,118.00)
-0.37%
(159,545.00)
546,016.00
1.65%
1,423,127.00
4.30%
1,590,364.00
15.16
0.00005%
39.53
0.00012%
36.14
(Empresa A)
AV
130.22%
Ano Ref.
2006
46,830,552.00
AV
141.34%
-7.83%
(2,938,109.00)
-8.87%
122.39%
43,892,443.00
132.47%
-100.77%
(35,152,655.00)
-106.09%
21.62%
8,739,788.00
26.38%
-16.71%
(5,649,724.00)
-17.05%
-14.31%
(4,878,567.00)
-14.72%
-1.00%
(261,565.00)
-0.79%
-2.00%
(841,910.00)
-2.54%
0.60%
332,318.00
1.00%
0.00%
4.92%
0.00%
3,090,064.00
9.33%
1.52%
209,564.00
0.63%
6.43%
3,299,628.00
9.96%
-1.15%
(709,380.00)
-2.14%
-0.48%
(301,143.00)
-0.91%
4.80%
2,289,105.00
6.91%
0.00011%
45.78
0.00014%
(Empresa b)
ATIVO
Ano Ref.
2003
Circulante
AV
2,531,947.00
Caixa e Bancos
Aplicao Financeira
Ano Ref.
2004
AV
41,200,000.00
198,788.00
7.85%
15,208.00
0.60%
20,615,000.00
Ano Ref.
2005
42,529,000.00
50.04%
1,693,000.00
18,511,000.00
Clientes
813,117.00
32.11%
17,995,000.00
43.68%
Estoques
944,061.00
37.29%
233,000.00
0.57%
Imposto a Recuperar
305,319.00
12.06%
1,856,000.00
4.50%
3,505,000.00
107,192.00
4.23%
172,000.00
0.42%
18,116,000.00
Outros Crditos
148,262.00
5.86%
329,000.00
0.80%
427,000.00
Despesas Exerc. Seg
No Circulante
240,000.00
37,000.00
11,161,601.00
68,507,000.00
66,236,000.00
3,098,972.00
9,641,000.00
12,991,000.00
7,475,000.00
9,993,000.00
2,166,000.00
2,998,000.00
Contas a recebr
Depsitos Judiciais
1,644,112.00
Empresas Ligadas
1,454,860.00
Outros Crditos
Permanente
Investimentos
Imobilizado
8,062,629.00
58.88%
81,534.00
0.60%
7,981,095.00
58.28%
Deferido
Total Ativo
13,693,548.00
----
58,866,000.00
429.88%
53,245,000.00
33,158,000.00
242.14%
31,259,000.00
25,708,000.00
187.74%
21,986,000.00
168,573,000.00
1131.04%
162,010,000.00

PASSIVO
Ano Ref.
2003
Circulante
Fornecedores
AV
6,493,783.00
Ano Ref.
2004
AV
Ano Ref.
2005
5,699,970.00
41.63%
4,207,512.00
1,000,325.00
490,970.00
7.56%
1,180,322.00
8.62%
3,209,358.00
49.42%
1,109,787.00
8.10%
113,499.00
791,058.00
12.18%
771,799.00
5.64%
922,324.00
661,345.00
10.18%
187,180.00
1.37%
209,423.00
1,260,972.00
19.42%
1,262,885.00
9.22%
1,326,299.00
771,043.00
5.63%
124,590.00
Contingncia
195,590.00
1.43%
218,627.00
1.23%
221,364.00
1.62%
292,425.00
Obrigaes Sciais
Obrigaes Tributrias
Prvises de Frias
80,080.00
No Circulante
4,223,561.00
30.84%
2,727,062.00
19.91%
2,241,222.00
4,223,561.00
30.84%
2,727,062.00
19.91%
2,241,222.00
Fornecedores
572,681.00
4.18%
1,087,814.00
7.94%
491,600.00
769,099.00
5.62%
51,941.00
0.38%
Obrigaes Tributrias
499,694.00
3.65%
499,694.00
3.65%
499,694.00
900,362.00
6.58%
245,227.00
1.79%
369,907.00
Depsitos Judiciais
880,021.00
1,481,725.00
842,386.00
Reteno contratuais
Patrimnio Lquido
2,976,204.00
21.73%
4,399,331.00
32.13%
6,241,520.00
Capital Social
3,600,000.00
26.29%
3,600,000.00
26.29%
4,400,000.00
799,331.00
5.84%
1,841,520.00
12,826,363.00
-6.33%
12,690,254.00
Reservas e Lucros
(623,796.00)
-4.56%

Total Passivo
13,693,548.00
---
(Empresa b)
ertical
AV
Ano Ref.
2006
AV
47,159,000.00
3.98%
2,494,000.00
5.29%
43.53%
22,187,000.00
47.05%
19,714,000.00
41.80%
0.56%
277,000.00
0.59%
8.24%
2,095,000.00
4.44%
1.00%
218,000.00
0.46%
0.09%
174,000.00
0.37%
42.60%
87,775,000.00
12,773,000.00
9,092,000.00
3,681,000.00
388.83%
75,002,000.00
547.72%
228.28%
29,175,000.00
213.06%
160.56%
45,827,000.00
334.66%
-3.89%
209,936,000.00
29.58%
ertical
AV
Ano Ref.
2006
AV
30.73%
5,467,050.00
39.92%
7.31%
671,520.00
4.90%
0.83%
1,845,316.00
13.48%
6.74%
956,875.00
6.99%
1.53%
212,356.00
1.55%
9.69%
1,407,839.00
10.28%
0.91%
135,882.00
0.99%
2.14%
237,262.00
1.73%
16.37%
4,403,932.00
32.16%
16.37%
4,403,932.00
32.16%
1.60%
3.59%
14,683.00
0.11%
2,348,528.00
17.15%
3.65%
499,694.00
3.65%
2.70%
421,920.00
3.08%
6.43%
1,119,107.00
8.17%
45.58%
25,097,534.00
183.28%
32.13%
5,000,000.00
36.51%
13.45%
3,654,534.00
26.69%
16,443,000.00
120.08%
34,968,516.00
175.55%
-1.06%

Descrio
Ano Ref.
2003
36,461,832.00
AV
110.04%
(Empresa b)
Ano Ref.
2004
38,190,916.00
AV
115.26%
Ano Ref.
2005
43,148,184.00
Dedues
(3,327,697.00)
-10.04%
(2,223,285.00)
-6.71%
(2,593,911.00)
33,134,135.00
100.00%
35,967,631.00
108.55%
40,554,273.00
(24,328,310.00)
-73.42%
(25,992,063.00)
-78.44%
(33,389,018.00)
8,805,825.00
26.58%
9,975,568.00
30.11%
7,165,255.00
(8,533,639.00)
-25.75%
(8,269,760.00)
-24.96%
(5,536,544.00)
Administrativas
(6,745,067.00)
-20.36%
7,055,917.00
21.30%
(4,742,994.00)

Trbutrias
(123,597.00)
-0.37%
(130,216.00)
-0.39%
(329,940.00)
(1,728,746.00)
-5.22%
(1,145,728.00)
-3.46%
(663,325.00)
Receitas Fianceiras
101,296.00
0.31%
62,101.00
0.19%
199,715.00
(37,525.00)
-0.11%
272,186.00
0.82%
472,766.00
744,952.00

Financeiras
Lucro Por Ao
0.00%
1,705,808.00
5.15%
1,628,711.00
1.43%
57,986.00
0.18%
502,801.00
2.25%
1,763,794.00
5.32%
2,131,512.00
(135,606.00)
-0.41%
(218,549.00)
-0.66%
(381,603.00)
(63,330.00)
-0.19%
(122,118.00)
-0.37%
(159,545.00)
546,016.00
1.65%
1,423,127.00
4.30%
1,590,364.00
15.16
0.00005%
39.53
0.00012%
36.14
(Empresa b)
AV
130.22%
Ano Ref.
2006
46,830,552.00
AV
141.34%
-7.83%
(2,938,109.00)
-8.87%
122.39%
43,892,443.00
132.47%
-100.77%
(35,152,655.00)
-106.09%
21.62%
8,739,788.00
26.38%
-16.71%
(5,649,724.00)
-17.05%
-14.31%
(4,878,567.00)
-14.72%
-1.00%
(261,565.00)
-0.79%
-2.00%
(841,910.00)
-2.54%
0.60%
332,318.00
1.00%
0.00%
4.92%
0.00%
3,090,064.00
9.33%
1.52%
209,564.00
0.63%
6.43%
3,299,628.00
9.96%
-1.15%
(709,380.00)
-2.14%
-0.48%
(301,143.00)
-0.91%
4.80%
2,289,105.00
6.91%
0.00011%
45.78
0.00014%
(Empresa c)
ATIVO
Ano Ref.
2003
Circulante
AV
2,531,947.00
Caixa e Bancos
Aplicao Financeira
Ano Ref.
2004
AV
41,200,000.00
198,788.00
7.85%
15,208.00
0.60%
20,615,000.00
Ano Ref.
2005
42,529,000.00
50.04%
1,693,000.00
18,511,000.00
Clientes
813,117.00
32.11%
17,995,000.00
43.68%
Estoques
944,061.00
37.29%
233,000.00
0.57%
Imposto a Recuperar
305,319.00
12.06%
1,856,000.00
4.50%
3,505,000.00
107,192.00
4.23%
172,000.00
0.42%
18,116,000.00
Outros Crditos
148,262.00
5.86%
329,000.00
0.80%
427,000.00
Despesas Exerc. Seg
No Circulante
240,000.00
37,000.00
11,161,601.00
68,507,000.00
66,236,000.00
3,098,972.00
9,641,000.00
12,991,000.00
7,475,000.00
9,993,000.00
2,166,000.00
2,998,000.00
Contas a recebr
Depsitos Judiciais
1,644,112.00
Empresas Ligadas
1,454,860.00
Outros Crditos
Permanente
Investimentos
Imobilizado
8,062,629.00
58.88%
81,534.00
0.60%
7,981,095.00
58.28%
Deferido
Total Ativo
13,693,548.00
----
58,866,000.00
429.88%
53,245,000.00
33,158,000.00
242.14%
31,259,000.00
25,708,000.00
187.74%
21,986,000.00
168,573,000.00
1131.04%
162,010,000.00

PASSIVO
Ano Ref.
2003
Circulante
Fornecedores
AV
6,493,783.00
Ano Ref.
2004
AV
Ano Ref.
2005
5,699,970.00
41.63%
4,207,512.00
1,000,325.00
490,970.00
7.56%
1,180,322.00
8.62%
3,209,358.00
49.42%
1,109,787.00
8.10%
113,499.00
791,058.00
12.18%
771,799.00
5.64%
922,324.00
661,345.00
10.18%
187,180.00
1.37%
209,423.00
1,260,972.00
19.42%
1,262,885.00
9.22%
1,326,299.00
771,043.00
5.63%
124,590.00
Contingncia
195,590.00
1.43%
218,627.00
1.23%
221,364.00
1.62%
292,425.00
Obrigaes Sciais
Obrigaes Tributrias
Prvises de Frias
80,080.00
No Circulante
4,223,561.00
30.84%
2,727,062.00
19.91%
2,241,222.00
4,223,561.00
30.84%
2,727,062.00
19.91%
2,241,222.00
Fornecedores
572,681.00
4.18%
1,087,814.00
7.94%
491,600.00
769,099.00
5.62%
51,941.00
0.38%
Obrigaes Tributrias
499,694.00
3.65%
499,694.00
3.65%
499,694.00
900,362.00
6.58%
245,227.00
1.79%
369,907.00
Depsitos Judiciais
880,021.00
1,481,725.00
842,386.00
Reteno contratuais
Patrimnio Lquido
2,976,204.00
21.73%
4,399,331.00
32.13%
6,241,520.00
Capital Social
3,600,000.00
26.29%
3,600,000.00
26.29%
4,400,000.00
799,331.00
5.84%
1,841,520.00
12,826,363.00
-6.33%
12,690,254.00
Reservas e Lucros
(623,796.00)
-4.56%

Total Passivo
13,693,548.00
---
(Empresa c)
ertical
AV
Ano Ref.
2006
AV
47,159,000.00
3.98%
2,494,000.00
5.29%
43.53%
22,187,000.00
47.05%
19,714,000.00
41.80%
0.56%
277,000.00
0.59%
8.24%
2,095,000.00
4.44%
1.00%
218,000.00
0.46%
0.09%
174,000.00
0.37%
42.60%
87,775,000.00
12,773,000.00
9,092,000.00
3,681,000.00
388.83%
75,002,000.00
547.72%
228.28%
29,175,000.00
213.06%
160.56%
45,827,000.00
334.66%
-3.89%
209,936,000.00
29.58%
ertical
AV
Ano Ref.
2006
AV
30.73%
5,467,050.00
39.92%
7.31%
671,520.00
4.90%
0.83%
1,845,316.00
13.48%
6.74%
956,875.00
6.99%
1.53%
212,356.00
1.55%
9.69%
1,407,839.00
10.28%
0.91%
135,882.00
0.99%
2.14%
237,262.00
1.73%
16.37%
4,403,932.00
32.16%
16.37%
4,403,932.00
32.16%
1.60%
3.59%
14,683.00
0.11%
2,348,528.00
17.15%
3.65%
499,694.00
3.65%
2.70%
421,920.00
3.08%
6.43%
1,119,107.00
8.17%
45.58%
25,097,534.00
183.28%
32.13%
5,000,000.00
36.51%
13.45%
3,654,534.00
26.69%
16,443,000.00
120.08%
34,968,516.00
175.55%
-1.06%

Descrio
Ano Ref.
2003
36,461,832.00
AV
110.04%
(Empresa c)
Ano Ref.
2004
38,190,916.00
AV
115.26%
Ano Ref.
2005
43,148,184.00
Dedues
(3,327,697.00)
-10.04%
(2,223,285.00)
-6.71%
(2,593,911.00)
33,134,135.00
100.00%
35,967,631.00
108.55%
40,554,273.00
(24,328,310.00)
-73.42%
(25,992,063.00)
-78.44%
(33,389,018.00)
8,805,825.00
26.58%
9,975,568.00
30.11%
7,165,255.00
(8,533,639.00)
-25.75%
(8,269,760.00)
-24.96%
(5,536,544.00)
Administrativas
(6,745,067.00)
-20.36%
7,055,917.00
21.30%
(4,742,994.00)

Trbutrias
(123,597.00)
-0.37%
(130,216.00)
-0.39%
(329,940.00)
(1,728,746.00)
-5.22%
(1,145,728.00)
-3.46%
(663,325.00)
Receitas Fianceiras
101,296.00
0.31%
62,101.00
0.19%
199,715.00
(37,525.00)
-0.11%
272,186.00
0.82%
472,766.00
744,952.00

Financeiras
Lucro Por Ao
0.00%
1,705,808.00
5.15%
1,628,711.00
1.43%
57,986.00
0.18%
502,801.00
2.25%
1,763,794.00
5.32%
2,131,512.00
(135,606.00)
-0.41%
(218,549.00)
-0.66%
(381,603.00)
(63,330.00)
-0.19%
(122,118.00)
-0.37%
(159,545.00)
546,016.00
1.65%
1,423,127.00
4.30%
1,590,364.00
15.16
0.00005%
39.53
0.00012%
36.14
(Empresa c)
AV
130.22%
Ano Ref.
2006
46,830,552.00
AV
141.34%
-7.83%
(2,938,109.00)
-8.87%
122.39%
43,892,443.00
132.47%
-100.77%
(35,152,655.00)
-106.09%
21.62%
8,739,788.00
26.38%
-16.71%
(5,649,724.00)
-17.05%
-14.31%
(4,878,567.00)
-14.72%
-1.00%
(261,565.00)
-0.79%
-2.00%
(841,910.00)
-2.54%
0.60%
332,318.00
1.00%
0.00%
4.92%
0.00%
3,090,064.00
9.33%
1.52%
209,564.00
0.63%
6.43%
3,299,628.00
9.96%
-1.15%
(709,380.00)
-2.14%
-0.48%
(301,143.00)
-0.91%
4.80%
2,289,105.00
6.91%
0.00011%
45.78
0.00014%
Anlise de Liquidez
(Empresa A)
Liquidez Geral
LG = AC + ARLP
PC + PELP
LC = AC
PC
liquidez Corrente
Perodo
Disp. p/ Quitar as
Dvidas
Disp. Quitar
Dvidas Curto
Prazo
Ano
LG
LC
Comparati
Quitar Dvidas
Curto S/ Vender
Estoque
Disp. Recursos
Imediatos
LS
LI
2003
52.54%
39.0%
24.5%
3.1%
2004
603.31%
722.8%
718.7%
361.7%
2005
860.94%
1010.8%
1005.1%
40.2%
2006
607.15%
862.6%
857.5%
45.6%
Mdia
530.99%
658.80%
651.45%
112.65%
76.17%
203.81%
206.09%
-67.03%
1000.00%
900.00%
800.00%
700.00%
600.00%
500.00%
400.00%
300.00%
200.00%
100.00%
0.00%
2003
LG Emp
liquidez Seca
LS =
Liquidez Imediata
LI =
AC - Estoques
PC
Disponibilidades
PC
Onde:
AC = Ativo Circulante
(Empresa b)
Ano
LG
LC
LS
LI
2003
52.54%
39.0%
24.5%
3.1%
2004
603.31%
722.8%
718.7%
361.7%
2005
860.94%
1010.8%
1005.1%
40.2%
2006
607.15%
862.6%
857.5%
45.6%
Mdia
530.99%
658.80%
651.45%
112.65%
76.17%
203.81%
206.09%
-67.03%
PC = Passivo Circulante
Comparativo
1200.0%
1000.0%
800.0%
600.0%
400.0%
(Empresa c)
LG = Liquidez Geral
LS = Liquidez Seca
Ano
LG
LC
LS
LI
LI = Liquidez Imediata
2003
52.54%
39.0%
24.5%
3.1%
ARLP = Ativo Realizvel Longo Prazo
2004
603.31%
722.8%
718.7%
361.7%
PELP = Passivo Exigvel Longo Prazo
2005
860.94%
1010.8%
1005.1%
40.2%
2006
607.15%
862.6%
857.5%
45.6%
Mdia
530.99%
658.80%
651.45%
112.65%
76.17%
203.81%
206.09%
-67.03%
200.0%
0.0%
2003
LG Em
Comparativo
1200.0%
1000.0%
800.0%
600.0%
400.0%
200.0%
0.0%
2003
2
LG Emp
Comparativ
Comparativ
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400.0%
350.0%
300.0%
250.0%
200.0%
150.0%
100.0%
50.0%
0.0%
2003
2
LG Em
Comparativo LG - ltimo Ano x Mdia

(do Peodo Anterior)
Comparativo - Liquidez Geral (LG)

1000.00%
900.00%
800.00%
700.00%
600.00%
500.00%
400.00%
300.00%
200.00%
100.00%
0.00%
2003
80.00%
70.00%
60.00%
50.00%
40.00%
30.00%
20.00%
2004
LG Empr. A
2005
LG Empr. B
2006
10.00%
0.00%
(Empresa A)
Comparativo - Liquidez Corrente (LC)
(Empresa b)
(Empresa c)
Comparativo LC - ltimo Ano x Mdia

(do Peodo Anterior)
1200.0%
250.00%
1000.0%
200.00%
800.0%
600.0%
150.00%
400.0%
100.00%
200.0%
50.00%
0.0%
2003
2004
LG Empr. A
2005
LG Empr. B
2006
0.00%
(Empresa A)
Comparativo - Liquidez Corrente (LS)
(Empresa b)
(Empresa c)
Comparativo LS - ltimo Ano x Mdia

(do Peodo Anterior)
1200.0%
250.00%
1000.0%
800.0%
200.00%
600.0%
150.00%
400.0%
100.00%
200.0%
0.0%
2003
50.00%
2004
LG Empr. A
2005
LG Empr. B
2006
0.00%
(Empresa A)
Comparativo - Liquidez Corrente (LI)
(Empresa b)
Comparativo LI - ltimo Ano x Mdia
(Empresa c)
Comparativo - Liquidez Corrente (LI)
Comparativo LI - ltimo Ano x Mdia

(do Peodo Anterior)
400.0%
0.00%
350.0%
300.0%
-10.00%
250.0%
-20.00%
200.0%
-30.00%
150.0%
-40.00%
100.0%
-50.00%
50.0%
-60.00%
0.0%
2003
2004
LG Empr. A
2005
LG Empr. B
2006
-70.00%
-80.00%
(Empresa A)
(Empresa b)
(Empresa c)
Anlise da Estrutura de Capitais

(Empresa A)
Capital de
Terceiros
Dividas de
Longo
Dividas de
Curto Prazo
Dividas c/
Juros
Compromet.
do Patri. L
PCT
360%
192%
103%
39%
173.58%
-134.25%
EG
78.3%
65.7%
50.8%
28.2%
55.75%
-27.52%
CE
60.6%
67.6%
65.2%
55.4%
62.22%
-6.83%
POSA
54.3%
29.9%
18.6%
17.9%
30.16%
-12.28%
IPL
58.9%
34.9%
32.9%
35.7%
40.60%
-4.87%
PCT
360%
192%
103%
39%
173.58%
-134.25%
EG
78.3%
65.7%
50.8%
28.2%
55.75%
-27.52%
POSA
54.3%
29.9%
18.6%
17.9%
30.16%
-12.28%
IPL
58.9%
34.9%
32.9%
35.7%
40.60%
-4.87%
PCT
360%
192%
103%
39%
173.58%
-134.25%
EG
78.3%
65.7%
50.8%
28.2%
55.75%
-27.52%
CE
60.6%
67.6%
65.2%
55.4%
62.22%
-6.83%
POSA
54.3%
29.9%
18.6%
17.9%
30.16%
-12.28%
IPL
58.9%
34.9%
32.9%
35.7%
40.60%
-4.87%
Mnimo
-134.2%
-27.5%
-6.8%
-12.3%
-4.9%
Perodo
Participao de Capitais de Terceiros
Endivdamento Geral
PCT = PC + ELP + REF

PL
EG = PC + PELP
Ativo
Composio do Endividamento
Passivo Oneroso Sobre o Ativo
CE =
PC
PC + PELP
POSA =
Imobilizao do Patrimnio Lquido
IPL =
PCF + PELP
Ativo
AP
PL
Onde:
PC = Passivo Circulante
ELP = Exigvel Longo Prazo
PELP = Passivo Exigvel Longo Prazo
Ano
2003
2004
2005
2006
Mdia
(Empresa b)
Ano
2003
2004
2005
2006
Mdia
(Empresa c)
REF = Resultados Exerccios Futuros

PL = Patrimnio Lquido
AP = Ativo Permanente
POSA = Passivo Oneroso Sobre o Ativo
PCF = Passivo Circulante Financeiro
IPL = Imobilizao do Patrimnio Lquido
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CE
60.6%
67.6%
65.2%
55.4%
62.22%
-6.83%
Ano
2003
2004
2005
2006
Mdia
Comparativo - Liquidez Geral (PCT)
Comparativo PCT - ltimo Ano x Mdia Perodo
400%
0.00%
350%
-20.00%
300%
-40.00%
250%
-60.00%
200%
150%
-80.00%
100%
-100.00%
50%
-120.00%
0%
2003
2004
LG Empr. A
2005
LG Empr. B
2006
-140.00%
-160.00%
(Empresa A)
Comparativo - Liquidez Geral (EG)
(Empresa b)
(Empresa c)
Comparativo EG - ltimo Ano x Mdia Perodo
90.0%
0.00%
80.0%
70.0%
-5.00%
60.0%
-10.00%
50.0%
40.0%
-15.00%
30.0%
20.0%
-20.00%
10.0%
0.0%
-25.00%
2003
2004
LG Empr. A
2005
LG Empr. B
2006
-30.00%
(Empresa A)
Comparativo - Liquidez Geral (CE)
(Empresa c)
Comparativo CE - ltimo Ano x Mdia Perodo
80.0%
0.00%
70.0%
-1.00%
60.0%
50.0%
-2.00%
40.0%
-3.00%
30.0%
-4.00%
20.0%
-5.00%
10.0%
-6.00%
0.0%
2003
(Empresa b)
2004
LG Empr. A
2005
LG Empr. B
2006
-7.00%
-8.00%
(Empresa A)
Comparativo - Liquidez Geral (POSA)
(Empresa b)
(Empresa c)
Comparativo POSA - ltimo Ano x Mdia Perodo

60.0%
0.00%
50.0%
-2.00%
40.0%
-4.00%
30.0%
-6.00%
20.0%
-8.00%
10.0%
-10.00%
-12.00%
0.0%
2003
2004
LG Empr. A
2005
LG Empr. B
2006
-14.00%
(Empresa A)
(Empresa b)
(Empresa c)
70.0%
0.00%
60.0%
-1.00%
50.0%
40.0%
-2.00%
30.0%
-3.00%
20.0%
-4.00%
10.0%
-5.00%
0.0%
2003
2004
LG Empr. A
2005
LG Empr. B
2006
-6.00%
(Empresa A)
(Empresa b)
(Empresa c)

An-Álise Comparativa de BalanÔÇío VD

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An-Álise Comparativa de BalanÔÇío VD

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Anlise do Balano Patrimnial

Despesas Exerc. Seg

Ano / Anlise Vertical

Outras Contas a Pagar

Exigvel a Longo Prazo

Conta Corrente dos Scios

Lucros/ Prejuizo Acum.

Adiantamento Aaumento Capital

Anlise do Balano Patrimnial

Receita Operacional Lquida

Custos dos Servios Prestados

Outras Rec/Desp Operacionais

Resultado Operacional Lquido

Resultado Antes do Imposto

Proviso Imposto de Renda

Anlise do Balano Patrimnial

Despesas Exerc. Seg

Ano / Anlise Vertical

Outras Contas a Pagar

Exigvel a Longo Prazo

Conta Corrente dos Scios

Adiantamento Aaumento Capital

Anlise do Balano Patrimnial

Receita Operacional Lquida

Custos dos Servios Prestados

Outras Rec/Desp Operacionais

Resultado Operacional Lquido

Resultado Antes do Imposto

Proviso Imposto de Renda

Anlise do Balano Patrimnial

Despesas Exerc. Seg

Ano / Anlise Vertical

Outras Contas a Pagar

Exigvel a Longo Prazo

Conta Corrente dos Scios

Adiantamento Aaumento Capital

Anlise do Balano Patrimnial

Receita Operacional Lquida

Custos dos Servios Prestados

Outras Rec/Desp Operacionais

Resultado Operacional Lquido

Resultado Antes do Imposto

Proviso Imposto de Renda

ARLP = Ativo Realizvel Longo Prazo

PELP = Passivo Exigvel Longo Prazo

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Comparativo LG - ltimo Ano x Mdia

Comparativo - Liquidez Geral (LG)

Comparativo - Liquidez Corrente (LC)

Comparativo LC - ltimo Ano x Mdia

Comparativo - Liquidez Corrente (LS)

Comparativo LS - ltimo Ano x Mdia

Comparativo - Liquidez Corrente (LI)

Comparativo LI - ltimo Ano x Mdia

Comparativo - Liquidez Corrente (LI)

Comparativo LI - ltimo Ano x Mdia

Anlise da Estrutura de Capitais

PCT = PC + ELP + REF

Passivo Oneroso Sobre o Ativo

Imobilizao do Patrimnio Lquido

REF = Resultados Exerccios Futuros

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Comparativo - Liquidez Geral (PCT)