ANÁLISE DE RELATÓRIOS FINANCEIROS

8/15/2019 ANÁLISE DE RELATÓRIOS FINANCEIROS

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UNIVERSIDADE FEDERAL DO RIO DE JANEIROGESTÃO PÚBLICA PARA O DESENVOLVIMENTO ECONOMICO E SOCIAL

ANÁLISE DE RELATÓRIOS FINANCEIROS

A ANÁLISE DE RELATÓRIOS FINACEIROSPARA A GESTÃO PÚBLICA

BEATRIZ PAIVAMÍRIAM MAIA

PROF. THIAGO AZEVEDO

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2 A ANÁLISE DE RELATÓRIOS FINANCEIROS

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2 EXERCITANDO A ANÁLISE DOS RELATÓRIOSFINANCEIROS

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.# ÍNDICES DE LIXUIDEZ

A 4&çar )&, ;50- & 0& ,-3/-0&?9 3/& ) 0& '&r ara (&r-?a0 )&, -50- a0 r 3/&&>)r&''a9 4 )r )r- 5 4& 0-?9 a ,-3/-0&? 0& /4a &4)r&'a. P r 5'&%/-5(&9 a,-3/-0&? ) 0& '&r 0&6-5-0a )&,a : 1&, -0a0& & 6a -,-0a0& 4 a 3/a, /4 a(-1 ) 0& '&r 51&r(-0 &4 a->a. L % 9 /4 a(-1 4 a,(a ,-3/-0&? rr&') 50& :3/&,& 3/& ) 0& '&r

1&50-0 ra)-0a4&5(& '&4 )&r0a '-%5-6- a(-1a 0& 1a, r. S/a 6/5ç7 5'-'(& &4 -56 r4ar '& a &4)r&'a 5'&%/& 5rar '&/' 4)r 4-'' ' +r-%aç2&' 4 ' a(-1 '&>-'(&5(&'.

D&'(a a '&9 a-50a9 '&%/50 a a) '(-,a 6 r5& -0a )&, )r 6&'' r T -a% A?&1&0&4 !"#$9 3/& &'(& ;50- & 0&' 5'-0&ra &1&5( ' 6/(/r ' 4 9 ) r &>&4), 9 %&raç7 0&a->a9 a)(aç7 0& 5 1 ' &4)r='(-4 ' / a,(&raç7 0& (a>a' 0& 8/r ' & 4+- 9r&1&,a50 '/a (- a 5'&r1a0 ra & ,-4-(a0a !"#$9 ). #K 9 &9 ) r &'(a ra?7 90-6&r&5 -a '& 0 5 &-( 0& ' ,1(ra-r

A )ar(-r 0& Fr-&' !"#! 9 5 (a '& 3/& &>-'(&4 6 r4a' 0-6&r&5(&' 0& '& 4&0-r a,-3/-0&? 0& /4 &4)r&&50-4&5( 3/& a(&50&4 a 6-5a,-0a0&' &')& ;6- a'. S + &'(& 1-='9-0&5(-6- a '& 3/& ' )r-5 -)a-' -50- a0 r&' 0&'(& %r/) '7 rr&5(&9 '& a9 -4&0-a(a &%&ra,9 ' 3/a-' '7 a)r&'&5(a0 ' r&'/4-0a4&5(& 5 3/a0r 0a )@%-5a a '&%/-r.

ÍNDICES DE LIQUIDEZÍndi ! Li"#id!$ C%&&!n'! Li"#id!$ I(!di)') Li"#id!$ S! )


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D-a5(& 0 &5@r- 0& 3/&0a 0a a)a -0a0& 0& ,-3/-0&? a)r&'&5(a0 )&, ' ;50- &'0& ,-3/-0&?9 -56&r& '& 3/& &'( 3/& 0& 4&r a0 r-a' 1-5 a '&%/ra50 ' -50- a0 r&' 0&,-3/-0&? %&ra, & rr&5(& a 5;1&-' 4a-' a,( ' : 4&0-0a 3/& a a)a -0a0& 0& ,-3/-0&? 0a&4)r&'a 4&r -a, BIA MIA LTDA a)r&'&5(a 5*4&r ' 0-'(a5(&' &4 r&,aç7 a ';50- &' 3/& 57 ) ''/&49 4 ' ;50- &' 0& ,-3/-0&? -4&0-a(a & '& a.

.! ÍNDICES DE RENTABILIDADE

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S +r& a 0-6&r&5ça 5a 4&5'/raç7 0 0&'&4)&5 & 5 4- & 6-5a5 &-r 9

A?&1&0 !"#$ &' ,ar& & 3/& '& ara (&r-?a (a, 0-1-'7 '& &'(a+&,& & ) r3/& ' +8&( '0-6&r&5(&' 0& a5@,-'&.

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F 5(& A0a)(a0 )&,a' a/( ra' 0& Fr-&' !"#!

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M '(ra 3/a5( a &4)r&'a +(=4 0&,/ r ,;3/-0 &4 r&,aç7 a a(-1 . O;50- & -0&a, = '/)&r- r : /5-0a0&.A(ra1=' 0&'(& ;50- & ) 0&4 ' )r&1&r 3/a, (&4) 5& &''@r- )ara 3/& '&r& /)&r&4 ' -51&'(-4&5( ' 6&-( ' 5a&4)r&'a a)-(a, )r )r- _ a)-(a, 0&(&r &-r ' .

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An)+i,)X/a5( a &4)r&'a ) ''/- 0& A(-1C-r /,a5(& )ara a0a \ # 0& 0;1-0a 0&/r( )ra? .

X/a5( a &4)r&'a ) ''/- 0& A(-1C-r /,a5(& )ara a0a \ # 0& 0;1-0a )ara &>&r ; - 0& # a5 '.

In'!&-&!')./% X/a5( 4a- r9 4&, r. X/a5( 4a- r9 4&, r.

30201 A )n +i,! d! &!n')6i+id)d! d) !(-&!,) %(!& i)+ BIA ILA LTDA

N 3/& '& r&6&r& a 5(-5/-0a0& 0 &>&r ; - 9 '&%/-r '& @ ) r&4 a% ra r&a,-?a50a a5@,-'& 0a r&5(a+-,-0a0& ' +r& )a(r-4 5- ,;3/-0 & ' +r& a(-1 0a &4)r&'a4&r -a, BIA MILA LTDA.

BIA ILA LTDA 2445 2414 2411


15/22

#

RETABILIDADE L!CRO LÍ !IDO #K .K$#9K$ ! . W#9$$ # #. K 9 #

ATIVO ATIVO !."! . W9W" 7,1% !. .K $9K 8,2% . " . !9"4,0

%

RETABILIDADE L!CRO LÍ !IDO #K .K$#9K$ ! . W#9$$ # #. K 9 #

PATRIM`NIO LÍXUIDO PL W . 9 ! 15,0% #.!$ .!#W9"! 18,6% #.K . 9K9,0

%

F 5(& X/a0r &,a+ ra0 )&,a' a/( ra'.

P&, ' 0a0 ' a)r&'&5(a0 '9 5 (a '&9 a )ar(-r 0 ;50- & 0& r&5(a+-,-0a0& ' +r& a(-1 9 ' 6r& ' -,aç7 &5(r& ' a5 ' a)r&'&5(a0 '9 ) -' &4 !"## )&r &5(/a, 0-4-5/-0ra'(- a4&5(&. L % 9 a -5(&r)r&(aç7 ) '';1&, 0&'(&' 0a0 ' r&1&,a 3/&9 &5(r& ' a5 '!""W & !"#"9 a' a),- aç2&' 0 ' a(-1 ' 6 ra4 &6- -&5(&' r&6,&(-50 ) '-(-1a4&5(& 5,/ r 9 1-'( 3/& ;50- & a/4&5( / #9#^. C 5(/0 9 4&'4 57 ) 0& '&r 0-( ' +r& a5 0& !"##9 3/a50 /1& /4a 3/&0a '-%5-6- a(-1a 0 ;50- &9 4 )&r0a 0& K9!^ ) 5( ' )&r &5(/a-' &4 r&,aç7 a !"#" & 9#^ 5a 4)araç7 4 !""W. D&'(a 6 r4a95 a5 0& !"##9 (&4) 5& &''@r- )ara 3/& 6 ''& ) '';1&, r& /)&rar ' -51&'(-4&5( '6&-( ' 5a &4)r&'a 6 - '/)&r- r a ' a5 ' a5(&r- r&'.

N 3/& (a5%& a ;50- & 0& r&5(a+-,-0a0& ' +r& )a(r-4 5- ,;3/-0 9 +'&r1a '&' -,aç7 0& 4) r(a4&5( '&4&, a5(& a ;50- & a5(&r- r9 / '&8a9 &,& a 4)a5 a a(&50)r&''a )&r &5(/a, de ,/ r / )r&8/;? ,;3/-0 a/6&r-0 r&,a - 5a0 a 4 5(a5(&( (a, a),- a0 )&, ' ' - ' & a - 5-'(a'9 -'( =9 3/a5( a &4)r&'a +(&1& 0& ,/ r )araa0a R\ #""9"" 0& a)-(a, )r )r- -51&'(-0 . P r 5'&%/-5(&9 -0&5(-6- a '& 3/&9 &5(r& 'a5 ' !""W & !"#"9 a &4)r&'a 4&r -a, BIA MILA LTDA9 5'&%/-/ a, a5çar /4,/ r a )ar(-r 0& R\ # 9"" / 4a-' )ara a0a R\ #""9"" 0& a)-(a, )r )r- -51&'(-0 9&53/a5( 9 &4 !"##9 a 4&'4a &4)r&'a 57 5'&%/-/ a(-5%-r )a(a4ar 0& R\ #"9"" )araa0a R\ #""9"" 0& a)-(a, )r )r- -51&'(-0 .

P r(a5( 9 5 ,/- '& 3/& a &4)r&'a 4&r -a, BIA MILA LTDA a)r&'&5(a '&&4 '-(/aç7 0&,- a0a 0& )&r0a 0& a, a5 & 0a 4ar%&4 0& ,/ r ' +r& a)-(a, )r )r--51&'(-0 & a/4&5( 5 (&4) 0& r& /)&raç7 0 ' -51&'(-4&5( ' 5& &''@r- ' r&a,-?a0 '96a?&50 4 3/& a &4)r&'a )r& -'& r&1&r '/a ) ,;(- a 4&r -a, & -51&'(-%/& ' %ar%a, '&>-'(&5(&' 3/& a -4)&0-/ &4 !"## 0& +(&r ' 4&'4 ' r&'/,(a0 ' 'a(-'6a( r- ' 0 ' a5 'a5(&r- r&'.


16/22

#$

: CONSIDERAÇ;ES FINAIS

A 5(a+-,-0a0& a),- a0a a '&( r )*+,- a/>-,-a %&'( r )*+,- 5a ( 4a0a 0&0& -'2&'9 '/+'-0-a50 0& -56 r4aç2&' 5& &''@r-a' )ara a &,a+ raç7 0& &'(ra(=%-a' &a0 ç7 0& 4&0-0a' 4 1-'(a' a 4&, r %&r&5 -a4&5( 0a -'a )*+,- a &4 6/5ç7 0 +&4 4/4 0a ' -&0a0&.

O )r&'&5(& (ra+a, +/' a r&''a,(ar a -4) r( 5 -a 3/& (&4 a 5(a+-,-0a0& 5 'r%7 ' )*+,- '9 3/& &,a 57 = /4a 4&ra &4-'' ra 0& &4)&5 & )r&'(a0 ra 0& 5(a'.P&, 5(r@r- 9 &,a &>(ra) ,a &'(a ) ''-+-,-0a0& 0& a(/aç7 & '& r&1&,a 4 @r&a 0&5 & -4&5( -4)r&' -50;1&, )ara /4a a(/aç7 5' -&5(& 0 %&'( r )*+,- ' +r&

&5@r- & 5 4- & 6-5a5 &-r 0a ' -&0a0&.S + &'(a )&r')& (-1a9 a a5@,-'& 0& r&,a( r- ' 6-5a5 &-r ' r-a ) ''-+-,-0a0&'9 a

)ar(-r 0a -5(&r)r&(aç7 0& '&/' -50- a0 r&'9 )ara 3/& %&'( r )*+,- ) ''a &5(&50&r 4) r(a4&5( 0a' &4)r&'a' 4 1-'(a' a &,a+ rar ) ,;(- a' )*+,- a' 3/& )r )- -&4

0&'&51 ,1-4&5( & 5 4- & /4 4&, r r&,a - 5a4&5( &5(r& ' '&( r&' )*+,- 9 )r-1a0 & (&r &-r '&( r.

D&'(a 6 r4a9 a 6 r4aç7 0 %&'( r )*+,- )r& -'a &'(ar a,-5 a0a 4 &'(& 1-='

0& a(/aç7 9 3/& (ra5'6 r4a : a5@,-'& 0& r&,a( r- ' 5 5 & -4&5( -50-')&5'@1&, 5a'/a 6 r4aç7 .

P r &'(a ra?7 9 (ra+a, a)r&'&5(a0 /4)r-/ '/a 6/5ç7 0& 6a?&r a' a/( ra'( 4ar&4 5' -7 ' +r& a -4) r( 5 -a 0&'(& a)r&50-?a0 a''-4 4 a -5(&r5a,-?aç70 ' 5 & -4&5( ' a03/-r-0 ' &4 'a,a 0& a/,a.

P r(a5( 9 5 ,/- '& 3/&9 )r&'&5(& (ra+a, a(-5%-/ '&/' +8&(-1 ' )&0a% %- 'a 5' -&5(-?ar a' a/( ra' ' +r& a 4&, r-a 0a 3/a,-0a0& 0& '/a 6 r4aç7 )r 6-''- 5a, ) r ) ''/-r 5 & -4&5( 0& a5@,-'& 0& r&,a( r- ' 6-5a5 &-r ' & ) r 'a+&r 4 /(-,-?@, 0& 4 0 &6- a? & &6&(-1 a )ar(-r 0 &>&r ; - )r ) '( 9 0 &'(/0 0 (&4a & 0a' a/,a'4-5-'(ra0a'.


17/22

#

ANEXO IBALANÇO PATRI ONIAL DA E PRESA CO ERCIAL BIA ILA LTDA

F 5(& A0a)(a0 )&,a' a/( ra' 0& Fr-&' !"#!

LA LTDA 2445 2414 2411 ATI0 >@=44

BANCO S A 30?@:=2: 11042@=: 1?0 >@=2:

ADESCO S A 1403>5=44 2305 @=42 2?0@>?=44

ICAÇ;ES FINANCEIRAS 320:@4=44 @50:4:=44 @20?44=44 520>3:=@4 :?0@44=44

ITOS

0@52=32

1025>03?2=>3

1025>03?2=>3

RO< DE >=2: :0?2@=24 30> >=44

L A RECUPERAR

20@44=3 3021:=2 10:23=@4

A RECUPERAR >012@=44 5 10:> =52 301@>=44

1031:02@5=>1 ?04>2=44 1032@

OQUES

RCADORIAS 2 03 1=45 2 03 1=45

1024:0321=: 1024:0321=: 1024:0321=: 10:@ 0?

PESAS ANTECIPADAS

ROS A APROPRIRAR 30:?@=@ ?0:2@=24 0523=:@

HUROS A APROPRIAR 20125=44 @0@5:=@ 3013:=@ 50@@5=> :042:=24

IRCULANTELIZA=44 51>=44RTICIPAÇ;ES SOCIETÁRIAS

240444=44 240444=44 240444=44 24051>=44 240444=44


18/22

#

BILIZADO

QUINAS EQUIP E FERRA ENTAS :4031@=:> >4031@=:> >20?@ =:>

=:5

RRENOS :1053:=32 :@0215=>4 1:@0215=>4

CULOS :40444=44 13@0:?@=:> 40444=44 21 0>@4= @ 1240444=44

EP ACU ULADAEP ACU AQ EQUIP E

A ENTAS 5012:=@5

50:12=24

1042:=@4

EP ACU Ó=@>

30 >2=:@

:0>@2=:?

EP ACU :@=44

2405?>=1?

5032@=24

220?45= @

1:043?=:4

150 13=

ANHÍ>0:@?=:> 3034 0>

PASSI3202::=>>

1015>032:=@ 102:@0?@ =>:

LARIOS A PAHAR 1?0:2@=2> 220:@ =2: 23042:=@5

O23=44

R STI OS UNIBANCO S A ?@0444=44 :?0435=2: >@012:=44

103220215=42 12@0444=44 10:2

IHAÇ;ES FISCAIS

@ =:2 5042:=@

TS A RECOLJER 10 1@=2: 2042:=24 2012@=:4

A RECOLJER ?4@=44 102:@=44 104?@=44

QN A RECOLJER >@=24 5> =:4 1042:=24

A RECOLJER 120?@@=:4 2 01:@=:> :20?@ =>4

A RECOLJER


19/22

#W

3012:=44 0>@ =:4 14043@=:5

FINS A RECOLJER ?031?=44 1 012:=@> 2205 >=4?

O=:4 3 0>@2=?@

O?014?=:4 13>04??= : 114032?=@> 221041 =:3 520?@ =>5

IRCUALNTEHÍ0444=44 >0444=44 ?>0444=44 ?>0444=44 2140444=44

ONIO LÍQUIDO TAL

PITAL SOCIAL

440444=44 440444=44104440444=44

APITAL SOCIOAL A INTEHRALIZAR 2440444=44 ?440444=44 440444=44

1044404

ER0:@?=:> 3034 0>

ANEXO IIDE ONSTRAÇÃO DO RESULTADO DO EXERCÍCIO DA E PRESA

CO ERCIAL BIA ILA LTDA

F 5(& A0a)(a0 )&,a' a/( ra' 0& Fr-&' !"#!


20/22

!"

D0R0E 2445 2414 2411

RECEITA BRUTA DE BENS ESERVI OS

K.W K. !$9 .K! .$ 9K

$. !.$ 9K!

DEDU ÃO DA RECEITA

BRUTA

$ .!K$9 W ."!K9#$ K! .$ 9K"RECEITA LÍQUIDA DE BENS ESER0?3:=34

@0::50444=42

CUSTO MERCADORIASVENDIDADS

.KW"."!K9$

. #!.K 9K K."!K. !$9

LUCRO BRUTO

1011504@@=::

1031@01>@=3

10:2:0?>3=:@

DESPESASADMINISTRATIVAS

# ".K$ 9K # K. !$9 #W . K9!

DESPESAS C PESSOAL $ !. K!9 $ "."!K9 " K . 9!$

DESPESAS FISCAIS ETRIBUTARIAS

K . !K9 W K .W!#9K" . !$9

DESPESAS FINANCEIRAS WK. !$9 #"$."!K9 # !."!K9"$

DESPESAS C VENDAS K!.$ 9KW $"."!K9!$ !.$ 9 W

OUTRAS DESPESASOPERACIONAIS

#!.$ 9"" # . $!9K !.$ W9K

_ RECEITAS FINANCEIRAS . !K9 $ !. !$9 K!.$ 9 "

_ OUTRAS RECEITASOPERACIONAIS

#.#!"9#$ W. 9"" $.#! 9K

LUCRO OPERACIONAL 2:50?52=:: 3 0>>@=?3 2?301@5=2@

PROVISÃO CONTRIBUI ÃOSOCIAL

".#!K9 K!.$ 9K" . !9$

LUCRO ANTES DO I POSTODE RENDA

2150@?>= ? 3:?011 =23 22:0:4?=?4

PROVISÃO PARA IMPOSTODE RENDA

$.#"$9K" ##". !$9 W!.$ 9 W

LUCRO LÍQUIDO DOEXERCÍCIO

1:30:?1=:? 23@0>51=?? 1310>:>= 1


21/22

!#

@ REFERKNCIAS

AMARAL, H. F et al. Governança Corporativa e Divulgação de Relatórios FinanceirosAnuais. Contab. ista ! Rev., v. "#, n. ", p. $"%&', (an.) *ar. '++&. Dispon vele*-ttp-))revistas./ace.u/*g.br)inde0.p p)contabilidadevistaerevista)article)vie1)234)23+. Acessado e*- 5.*arço.'+"$

A6A789C:;, A. C. An


22/22

!!

Acessado e*- 5.*arço.'+"$

. Q at are :FR7N Dispon vel e*- ttp-))111.i/rs.org)About%us) ages)Q at%are%:FR7.asp0. Acessado e*- 5.*arço.'+"$

:678:8 8; ERA7:L@:R; D@ G; @R6A6 A C;R ;RA8: A. Governança Corporativa.

Dispon vel e*- ttp-))111.ibgc.org.br)inter.p pNidO"&"$". Acessado e*-5.*arço.'+"$

ST6:;R, A. C. L.U M;R@:RA, H. L. ; Dile*a- LiVuideJ W Rentabilidade- XualrioriJarN. '++4. Dispon vel e*- ttp-))docplaPer.co*.br)"22$"&"&%;%dile*a%liVuideJ%0%rentabilidade%Vual%prioriJar. t*l. Acessado e*- 5.*arço.'+"$

MAR8:67, . @. M.U :@RA68:, ;. . @stado e Gestão blica- vis=es do Erasilconte*por>neo. 'Y edição, Rio de Saneiro- @ditora FG , '++4. L:RA, 7. R. E.de. ;s "+ pecados capitais do Gestor blico. '++#. Dispon vel e*111.ad*inistradores.co*.br. Acessado e*- 5.*arço.'+"$

R@G;, R. 8. An

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