Plan1INSTITUTO TAUBAT DE ENSINO SUPERIOREXERCCIO DE ANLISE DAS DEMONSTRAES CONTBEISALUNO (A) ___________________________________________________________BALANO PATRIMONIALC O N T A SANO/2.011A. V. %A.H. %ANO/2.012A. V. %A. H. %VariaoA T I V OATIVO CIRCULANTEDisponibilidades86,1755.00100.00515,72530.06598.46498.46Titulos e Valores Mobilirios459,52526.68100.00220.000.00(100.00)Contas a Receber de Clientes158,4009.20100.00146,0468.5192.20(7.80)Estoques227,50313.21100.00296,53017.29130.3430.34Impostos e Contr. A Recuperar24,2141.41100.0018,1961.0675.15(24.85)Outros Ativos4,0620.24100.005,9180.34145.6945.69Despesas Antecipadas9310.05100.008180.0587.86(12.12)TOTAL DO ATIVO CIRCULANTE960,81055.79100.00983,25557.31102.342.34NO CIRCULANTECrditos com Empresas Ligadas3,5040.20100.005,5610.32158.7058.70Debntures a Receber18,7091.09100.0020,5291.20109.739.73Impostos e Contr. A Recuperar41,7212.42100.0040,2992.3596.59(3.41)Outros Realizveis5,4800.32100.005,0750.3092.61(7.39)Depsitos para Recursos15,7530.91100.0011,1390.6570.71(29.29)TOTAL DO REALIZVEL A L. PRAZO85,1674.95100.0082,6034.8296.99(3.01)IMOBILIZADOInvestimentos19,5441.13100.0013,6140.7969.66(30.34)Imobilizado Lquido649,84637.73100.00631,12936.7997.12(2.88)Diferido Lquido6,8200.40100.004,8790.2871.54(28.46)TOTAL DO PERMANENTE676,21039.26100.00649,62237.8796.07(3.93)T O T A L D O A T I V O1,722,187100.00100.001,715,480100.0099.61(0.39)P A S S I V OPASSIVO CIRCULANTEFornecedores162,1689.42100.00186,33610.86114.9014.90Emprstimos e Financiamentos208,67012.12100.0040,7552.3819.53(80.47)Salrios e Encargos a Pagar42,4232.46100.0051,1672.98120.6120.61Impostos e Contr. a Recolher25,1581.46100.0028,0051.63111.3211.32Impostos de Renda e Contr.Social6,7620.39100.007,8640.46116.3016.30Obrigaes com Empresas Coligadas41,9522.44100.0015,3680.9036.63(63.37)Outras Contas a Pagar67,6893.93100.00111,8766.52165.2865.28TOTAL DO PASSIVO CIRCULANTE554,82232.22100.00441,37125.7379.55(20.45)NO CIRCULANTEEmprstimos e Financiamentos166,2949.66100.00104,6686.1062.94(37.06)Impostos e Contribuies a Recolher63,6943.70100.0059,1163.4592.81(7.19)Titulos a Pagar29,2841.70100.0024,6841.4484.29(15.71)Debentures a Pagar285,00016.55100.00249,37514.5487.50(12.50)Outras Contas a Pagar77,6774.51100.0072,9984.2693.98(6.02)TOTAL DO EXIGVEL A LONGO PRAZO621,94936.11100.00510,84129.7882.14(17.86)PATRIMNIO LQUIDOCapital Social288,10416.73100.00288,10416.7916.79(83.21)Reserva de Reavaliao12,0600.70100.0000.000.00(100.00)Reserva de Lucros245,25214.24100.00475,16427.70193.7593.75TOTAL DO PATRIMNIO LQUIDO545,41631.67100.00763,26844.49139.9439.94T O T A L D O P A S S I V O1,722,187100.00100.001,715,480100.0099.61(0.39)DEMONSTRAO DO RESULTADO DO EXERCCIOC O N T A SANO/2.011A. V. %A.H. %ANO/2.012A. V. %A. H. %Variao1 - RECEITA OPERACIONAL BRUTA2,090,794126.07100.002,469,938125.98118.13DEDUES E ABATIMENTOSImpostos S/Vendas(418,802)(25.25)100.00(501,543)(25.58)119.76Devolues e Crditos Concedidos(13,614)(0.82)100.00(7,835)(0.40)57.552 - RECEITA OPERACIONAL LQUIDA1,658,378100.00100.001,960,560100.00118.2218.22Custo dos Produtos Vendidos(1,112,151)(67.06)100.00(1.341.429)(68.42)120.6220.623 - LUCRO BRUTO546,22732.94100.00619,13131.58113.3513.35DESPESAS/RECEITAS OPERACIONAISComerciais(51,803)(3.12)100.00(58,965)(3.01)113.8313.83Gerais e Administrativas(68,289)(4.12)100.00(81,431)(4.15)119.2419.24Depreciaes e Amortizaes(71,732)(4.33)100.00(73,698)(3.76)102.742.74Remunerao dos Administradores(6,334)(0.38)100.00(3,464)(0.18)54.69(45.31)Outras Despesas Operacionais(25,818)(1.56)100.00(28,296)(1.44)109.609.60Receitas Diversas66,3274.00100.0068,4503.49103.203.20Despesas Financeiras(36,633)(2.21)100.00(13,771)(0.70)37.59(62.41)Receitas Financeiras2,6030.1610.0015,8360.81608.37598.37Equivalncia Patrimonial1,6180.10100.002,2500.11139.0639.064 - LUCRO OPERACIONAL356,16621.48100.00446,04222.75125.2325.23Resultado N/Operacional Lquido(386)(0.02)100.008,9300.462313.472213.475 - LUCRO ANTES DO I.RENDA E CSLL355,78021.45100.00454,97223.21127.8827.88Proviso p/Imp. de Renda e Contr.Social(99,551)(6.00)100.00(138,197)(7.05)138.8238.826 - LUCRO LQUIDO DO EXERCCIO256,22915.45100.00316,77516.16123.6323.63PEDE-SE:a - Efetuar a Anlise Vertical e Horizontal;b - Anlise por Quocientes: Participao de Capitais de Terceiros:F: Exigvel TotalPatrimnio LquidoComposio de Endivamento:F: Passivo CirculanteExigvel TotalLiquidez GeralF: Ativo Circlante + Realizvel a Longo prazoPassivo Circulante + Exigvel a Longo prazoLiquidez CorrentesF. Ativo CirculantePassivo CirculanteMargem LquidaF . Lucro LquidoReceita LquidaRentabilidade do Patrimnio LquidoF: Lucro LquidoPatrimnio Lquidoc - Elaborar o Relatrio da Anlise Econmica e Financeira.F: Exigvel TotalAno/2.011554.822 + 621.949 = 1.176.771 = 2,16Patrimnio Lquido545.416 545.416Ano/2.012441.371 + 510.841 = 952.212 = 1,25763.268 763.268F: Passivo CirculanteAno/2.011554.822 = 0,47Exigvel Total1,176,771Ano/2.012441.371 = 0,46952,212F: Ativo Circlante + Realizvel a Longo prazoPassivo Circulante + Exigvel a Longo prazoAno/2.011960.810 + 85.167 = 1.045.977 = 0,891.176.771 1.176.771Ano/2.012983.255 + 82.603 = 1.065.858 = 1,12952.212 952.212F. Ativo CirculanteAno/2.011960.810 = 1,73Passivo Circulante554,822Ano/2.012983.255 = 2,23441,371F . Lucro LquidoAno/2.011256.229 = 0,15Receita Lquida1,658,378Ano/2.012316.775 = 0,161,960,560F: Lucro LquidoAno/2.011256.229 = 0,47Patrimnio Lquido545,416Ano/2.012316.775 = 0,41763,268

Plan2

Plan3