ms 1

Receita

Custos variveis
Impostos
Pis/cofins
CSSLL
IRPJ - Presumido
IRPJ - Adicional 10%
ISSQN

15,000 100%

2,450
2,450
548
432
720
750

cv2
Margem de contribuio
Custos fixos
Pr-labore
INSS pr-labore
Salrios
Encargos
Aluguel/condomnio
Contador
Telefone
Seguros
Material expediente
Material de limpeza
Energia
IPTU
Manuteno
Servios de terceiros
Depreciao
Internet
Despesas bancrias
Outros
Resultado operacional

16%
16%
4%
3%
5%
0%
5%

ms 2

15,000 100%

2,450
2,450
548
432
720
750

0%
12,551

84%
0%
14,409
96%
3,000
20%
600
4%
5,000
33%
4,000
27%
700
5%
200
1%
400
3%
25
0%
50
0%
50
0%
100
1%
21
0%
0%
50
0%
0%
83
1%
80
1%
50
0%
0%
(1,859) -12%

16%
16%
4%
3%
5%
0%
5%

ms 3

100,000 100%

16,330
16,330
3,650
2,880
4,800
5,000

0%
12,551

84%
0%
14,409
96%
3,000
20%
600
4%
5,000
33%
4,000
27%
700
5%
200
1%
400
3%
25
0%
50
0%
50
0%
100
1%
21
0%
0%
50
0%
0%
83
1%
80
1%
50
0%
0%
(1,859) -12%

16%
16%
4%
3%
5%
0%
5%

ms 4

90,000 100%

14,697
14,697
3,285
2,592
4,320
4,500

0%
83,670
26,460
9,000
1,800
2,800
2,240
1,800
200
400
600
200
50
1,200
200
1,500
600
300
120
50
3,400
57,210

84%
0%
26%
9%
2%
3%
2%
2%
0%
0%
1%
0%
0%
1%
0%
0%
2%
1%
0%
0%
0%
3%
57%

16%
16%
4%
3%
5%
0%
5%
0%

75,303
26,460
9,000
1,800
2,800
2,240
1,800
200
400
600
200
50
1,200
200
1,500
600
300
120
50
3,400
48,843

84%
0%
29%
10%
2%
3%
2%
2%
0%
0%
1%
0%
0%
1%
0%
0%
2%
1%
0%
0%
0%
4%
54%

Valores em R$

pis; cofins
ir
csll
issqn

3.65%
4.80%
2.88%
5.00%

ATENO:
Esta planilha est formatada para
Esta planilha econsidera enquad
Caso seja necessrio incluir cust

ms 5

ms 6

ms 7

ms 8

80,000 100%

80,000 100%

80,000 100%

90,000 100%

13,064
13,064
2,920
2,304
3,840

13,064
13,064
2,920
2,304
3,840

13,064
13,064
2,920
2,304
3,840

14,697
14,697
3,285
2,592
4,320

4,000

16%
16%
4%
3%
5%
0%
5%

4,000

0%
66,936
26,460
9,000
1,800
2,800
2,240
1,800
200
400
600
200
50
1,200
200
1,500
600
300
120
50
3,400
40,476

84%
0%
33%
11%
2%
4%
3%
2%
0%
1%
1%
0%
0%
2%
0%
0%
2%
1%
0%
0%
0%
4%
51%

16%
16%
4%
3%
5%
0%
5%

4,000

0%
66,936
26,460
9,000
1,800
2,800
2,240
1,800
200
400
600
200
50
1,200
200
1,500
600
300
120
50
3,400
40,476

84%
0%
33%
11%
2%
4%
3%
2%
0%
1%
1%
0%
0%
2%
0%
0%
2%
1%
0%
0%
0%
4%
51%

16%
16%
4%
3%
5%
0%
5%

4,500

0%
66,936
26,460
9,000
1,800
2,800
2,240
1,800
200
400
600
200
50
1,200
200
1,500
600
300
120
50
3,400
40,476

84%
0%
33%
11%
2%
4%
3%
2%
0%
1%
1%
0%
0%
2%
0%
0%
2%
1%
0%
0%
0%
4%
51%

16%
16%
4%
3%
5%
0%
5%

ms 9

100,000 100%

16,330
16,330
3,650
2,880
4,800
5,000

0%
75,303
26,460
9,000
1,800
2,800
2,240
1,800
200
400
600
200
50
1,200
200
1,500
600
300
120
50
3,400
48,843

84%
0%
29%
10%
2%
3%
2%
2%
0%
0%
1%
0%
0%
1%
0%
0%
2%
1%
0%
0%
0%
4%
54%

16%
16%
4%
3%
5%
0%
5%
0%

83,670
26,460
9,000
1,800
2,800
2,240
1,800
200
400
600
200
50
1,200
200
1,500
600
300
120
50
3,400
57,210

84%
0%
26%
9%
2%
3%
2%
2%
0%
0%
1%
0%
0%
1%
0%
0%
2%
1%
0%
0%
0%
3%
57%

planilha est formatada para prestao de servios - no contempla materia-prima nem mercadoria. Observe se o seu caso. C
planilha econsidera enquadramento tributrio no lucro presumido - observe se o seu caso. Caso no, modifique as alquotas d
o seja necessrio incluir custos, observe se o somatrio dos custos est considerando os custos includos em sua frmula.

ms 10

120,000 100%

19,596
19,596
4,380
3,456
5,760
6,000

16%
16%
4%
3%
5%
0%
5%

ms 11

160,000 100%

26,128
26,128
5,840
4,608
7,680
8,000

0%
100,404
26,460
9,000
1,800
2,800
2,240
1,800
200
400
600
200
50
1,200
200
1,500
600
300
120
50
3,400
73,944

84%
0%
22%
8%
2%
2%
2%
2%
0%
0%
1%
0%
0%
1%
0%
0%
1%
1%
0%
0%
0%
3%
62%

16%
16%
4%
3%
5%
0%
5%

ms 12

80,000 100%

13,064
13,064
2,920
2,304
3,840
4,000

0%
133,872
26,460
9,000
1,800
2,800
2,240
1,800
200
400
600
200
50
1,200
200
1,500
600
300
120
50
3,400
107,412

84%
0%
17%
6%
1%
2%
1%
1%
0%
0%
0%
0%
0%
1%
0%
0%
1%
0%
0%
0%
0%
2%
67%

16%
16%
4%
3%
5%
0%
5%

total
1,010,000 100%

164,933
164,933
36,865
29,088
48,480
50,500

16%
16%
4%
3%
5%
0%
5%

0%

0%
66,936
26,460
9,000
1,800
2,800
2,240
1,800
200
400
600
200
50
1,200
200
1,500
600
300
120
50
3,400
40,476

84%
0%
33%
11%
2%
4%
3%
2%
0%
1%
1%
0%
0%
2%
0%
0%
2%
1%
0%
0%
0%
4%
51%

845,067
293,418
96,000
19,200
38,000
30,400
19,400
2,400
4,800
6,050
2,100
600
12,200
2,042
15,100
6,000
3,166
1,360
600
34,000
551,649

oria. Observe se o seu caso. Caso no, utilize a planilha industria e comercio.
aso no, modifique as alquotas de impostos.
os includos em sua frmula.

84%
0%
29%
10%
2%
4%
3%
2%
0%
0%
1%
0%
0%
1%
0%
0%
1%
1%
0%
0%
0%
3%
55%

DRE Ano 1
Receita

Custos variveis
Impo=stos
Pis/cofins
CSSLL
IRPJ - Presumido
IRPJ - Adicional 10%
ISSQN
cv2
Margem de contribuio
Custos fixos
Pr-labore
INSS pr-labore
Salrios
Encargos
Aluguel/condomnio
Contador
Telefone
Seguros
Material expediente
Material de limpeza
Energia
IPTU
Manuteno
Servios de terceiros
Depreciao
Internet
Despesas bancrias
Outros
Resultado

DRE Ano 2

DRE Ano 3

TOTAL
1,010,000

%
100.00%

TOTAL
1,050,000

%
100.00%

TOTAL
1,160,000

%
100.00%

164,933
164,933
36,865
29,088
48,480
50,500

16.33%
16.33%
3.65%
2.88%
4.80%
0.00%
5.00%

171,465
171,465
38,325
30,240
50,400
52,500

16.33%
16.33%
3.65%
2.88%
4.80%
0.00%
5.00%

189,428
189,428
42,340
33,408
55,680
58,000

16.33%
16.33%
3.65%
2.88%
4.80%
0.00%
5.00%

845,067
293,418
96,000
19,200
38,000
30,400
19,400
2,400
4,800
6,050
2,100
600
12,200
2,042
15,100
6,000
3,166
1,360
600
34,000
551,649

0.00%
83.67%
0.00%
29.05%
9.50%
1.90%
3.76%
3.01%
1.92%
0.24%
0.48%
0.60%
0.21%
0.06%
1.21%
0.20%
0.00%
1.50%
0.59%
0.31%
0.13%
0.06%
3.37%
54.62%

0.00%
878,535
120,777
33,000
6,600
32,839
26,272
1,650
2,200
4,400
275
1,100
330
231
1,000
880
10,000
757,758

83.67%
0.00%
11.50%
3.14%
0.63%
3.13%
2.50%
0.16%
0.21%
0.42%
0.03%
0.00%
0.10%
0.03%
0.02%
0.00%
0.00%
0.00%
0.10%
0.08%
0.00%
0.95%
72.17%

0.00%
970,572
130,777
33,000
6,600
32,839
26,272
1,650
2,200
4,400
275
1,100
330
231
1,000
880
20,000
839,795

83.67%
0.00%
11.27%
2.84%
0.57%
2.83%
2.26%
0.14%
0.19%
0.38%
0.02%
0.00%
0.09%
0.03%
0.02%
0.00%
0.00%
0.00%
0.09%
0.08%
0.00%
1.72%
72.40%

Valores em R$

ATENO:
Esta planilha est formatada para prestao de servios - no contempla materia-prima nem mercadoria. Observe
Esta planilha econsidera enquadramento tributrio no lucro presumido - observe se o seu caso. Caso no, modi
Caso seja necessrio incluir custos, observe se o somatrio dos custos est considerando os custos includos em

DRE Ano 4

DRE Ano 5

TOTAL
1,200,000

%
100.00%

TOTAL
1,300,000

%
100.00%

195,960
195,960
43,800
34,560
57,600
60,000

16.33%
16.33%
3.65%
2.88%
4.80%
0.00%
5.00%

212,290
212,290
47,450
37,440
62,400
65,000

16.33%
16.33%
3.65%
2.88%
4.80%
0.00%
5.00%

0.00%
1,004,040
150,777
33,000
6,600
32,839
26,272
1,650
2,200
4,400
275
1,100
330
231
1,000
880
40,000
853,263

83.67%
0.00%
12.56%
2.75%
0.55%
2.74%
2.19%
0.14%
0.18%
0.37%
0.02%
0.00%
0.09%
0.03%
0.02%
0.00%
0.00%
0.00%
0.08%
0.07%
0.00%
3.33%
71.11%

0.00%
1,087,710
170,677
33,000
6,600
32,839
26,272
1,650
2,200
4,400
275
1,100
330
231
1,000
880
59,900
917,033

83.67%
0.00%
13.13%
2.54%
0.51%
2.53%
2.02%
0.13%
0.17%
0.34%
0.02%
0.00%
0.08%
0.03%
0.02%
0.00%
0.00%
0.00%
0.08%
0.07%
0.00%
4.61%
70.54%

a-prima nem mercadoria. Observe se o seu caso. Caso no, utilize a planilha industria e comercio.
e se o seu caso. Caso no, modifique as alquotas de impostos.
nsiderando os custos includos em sua frmula.

invest
lucro
deprec
cx gerado
tx atrat

0
200,000

200,000
20%
200,000
200,000

Perodo de retorno

2,451,945

TIR

#NUM!

551,649

757,758

839,795

853,263

917,033

551,649

757,758

839,795

853,263

917,033

1.2000

1.4400

1.7280

2.0736

2.4883

459,708
659,708

526,221
1,185,928

485,993
1,671,921

411,489
2,083,410

368,535
2,451,945

VPL

ATENO:
Esta planilha est formatada para prestao de servios - no contempla materia-prima nem mercadoria. Observe se o
Esta planilha econsidera enquadramento tributrio no lucro presumido - observe se o seu caso. Caso no, modifique as
Caso seja necessrio incluir custos, observe se o somatrio dos custos est considerando os custos includos em sua f

2,451,945

mercadoria. Observe se o seu caso. Caso no, utilize a planilha industria e comercio.
caso. Caso no, modifique as alquotas de impostos.
os custos includos em sua frmula.