0 Estudo de viabilidade financeira Cristiano Torres Bertachini

Posto Mobil Service Rotan - 1º ano - situação financiamento 12 anos ROTAN AUTOMOTIVE
Cenário conservador
base 1º mê 150% 188% 250% 313% 375% 438% 500% 563% 625% 688% 750%
mês á mês 150% 125% 133% 125% 120% 117% 114% 113% 111% 110% 109%
24,000 36,000 45,000 60,000 75,000 90,000 105,000 120,000 135,000 150,000 165,000 180,000
Descrição/mês 1 2 3 4 5 6 7 8 9 10 11 12
1 Faturamento Bruto 24,000 36,000 45,000 60,000 75,000 90,000 105,000 120,000 135,000 150,000 165,000 180,000
1.1 Serviços 18,000 27,000 33,750 45,000 56,250 67,500 78,750 90,000 101,250 112,500 123,750 135,000
1.2 Peças 6,000 9,000 11,250 15,000 18,750 22,500 26,250 30,000 33,750 37,500 41,250 45,000
2 Deduções s/ faturamento 360 540 675 900 1,125 1,350 1,575 1,800 2,025 2,250 2,475 2,700
2.1 PIS
2.2 COFINS
2.3 ICMS 360 540 675 900 1,125 1,350 1,575 1,800 2,025 2,250 2,475 2,700
2.4 ISS (substituido por supersimples)
3 Custo de Material 4,000 6,000 7,500 10,000 12,500 15,000 17,500 20,000 22,500 25,000 27,500 30,000
4 Mão de Obra 13,916 14,576 15,071 15,896 16,721 17,546 18,371 19,196 20,021 20,846 21,671 28,793
4.1 Salário 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 12,000
4.2 INSS "ajuste de encargos" 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400 3,600
4.3 FGTS 640 640 640 640 640 640 640 640 640 640 640 960
4.4 13º 667 667 667 667 667 667 667 667 667 667 667 1,000
4.5 Férias 889 889 889 889 889 889 889 889 889 889 889 1,333
4.6 Comissão Produção 120 180 225 300 375 450 525 600 675 750 825 900
4.7 Comissão Vendas 1,200 1,800 2,250 3,000 3,750 4,500 5,250 6,000 6,750 7,500 8,250 9,000
5 Lucro Bruto 5,724 14,884 21,754 33,204 44,654 56,104 67,554 79,004 90,454 101,904 113,354 118,507
6 Despesas Administrativas 2,198 2,548 2,810 3,246 3,683 4,119 4,556 4,992 5,429 5,865 6,302 6,738
6.1 Aluguel 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
6.2 Energia elétrica 698 1,048 1,310 1,746 2,183 2,619 3,056 3,492 3,929 4,365 4,802 5,238
6.4 Rateio adm inclui combustível 500 500 500 500 500 500 500 500 500 500 500 500
7 Lucro Líquido operacional 3,526 12,337 18,945 29,958 40,972 51,985 62,999 74,012 85,026 96,039 107,053 111,769
8 Impostos 1,394 2,091 2,613 3,485 4,356 5,227 6,098 6,969 7,840 8,711 9,582 10,454
8.1 IR
8.2 CSLL
8.3 Simples Nacional s/ serviços 1,177 1,766 2,207 2,943 3,679 4,415 5,150 5,886 6,622 7,358 8,093 8,829
8.4 Simples Nacional s/ peças 217 325 406 542 677 812 948 1,083 1,218 1,354 1,489 1,625
9 Lucro Líquido depois de impostos 2,132 10,246 16,332 26,474 36,616 46,759 56,901 67,043 77,186 87,328 97,471 101,315
10 Índices
10.1 Margem de lucro 15% 34% 42% 50% 55% 58% 60% 62% 63% 64% 65% 62%
10.2 ROI
11 Investimentos 5,000 - - - - - - - - - - -
11.2 Financiamento Equipamentos Mobil Rotan - - - - - - - - - - - -
11.3 Obras civis 3,000
11.4 Custo de treinamento 2,000
12 Lucro líquido depois do investimento (2,868) 10,246 16,332 26,474 36,616 46,759 56,901 67,043 77,186 87,328 97,471 101,315
12.1 Margem lucro líquida -12% 28% 36% 44% 49% 52% 54% 56% 57% 58% 59% 56%
12.2 Fluxo de caixa 2,868 7,378 23,710 50,184 86,800 133,559 190,460 257,503 334,689 422,017 519,488 620,803

qtde serviço estimado por mês 8 12 15 20 25 30 35 40 45 50 55 60

Prempremissas
preço médio de serviço 3000
custo médio de peças 500
comissão produção 0.50%
comissão vendas 5.00%
IR 15.0%
CSLL 9.0%
Simples 8.1% 10.80%
ICMS 18.0%
pagto maquinário Rotan 60.0 meses

Faturamento 24,000 36,000 45,000 60,000 75,000 90,000 105,000 120,000 135,000 150,000 165,000 180,000
Alíquota supersimples c/ISS 6.54% 6.54% 6.54% 6.54% 6.54% 6.54% 6.54% 6.54% 6.54% 6.54% 6.54% 6.54%
Alíquota supersimples s/icms 3.61% 3.61% 3.61% 3.61% 3.61% 3.61% 3.61% 3.61% 3.61% 3.61% 3.61% 3.61%
Total Média
1,185,000 98,750
888,750 74,063
296,250 24,688
17,775 1,481
- -
- -
17,775 1,481 2%
- -
197,500 16,458
222,619 18,552
100,000 8,333
30,000 4,615
8,000 667
8,333 694
11,111 926
5,925 494
59,250 4,938
747,106 62,259
52,484 4,374
12,000 1,000
34,484 2,874
6,000 500
694,622 57,885
68,819 5,735
- -
- -
58,124 4,844 58,124
10,695 891 10,695
625,803

59% 1
- -
5,000 417
- -
3,000 3,000
2,000 2,000
620,803 51,734
52% 52%

395 33
 Estudo de viabilidade financeira Cristiano Torres Bertachini
Posto Mobil Service Rotan - situação financiamento 12 anos ROTAN AUTOMOTIVE
Ano base 1º 191% 201% 211% 219% 228% 235%
Ano á ano 191% 105% 105% 104% 104% 103%
98,750.00 189,000.00 198,450.00 208,372.50 216,707.40 225,375.70 232,136.97
Descrição/ano 1 2 3 4 5 6 7
1 Faturamento Bruto 1,185,000 2,268,000 2,381,400 2,500,470 2,600,489 2,704,508 2,785,644
1.1 Serviços 888,750 1,701,000 1,786,050 1,875,353 1,950,367 2,028,381 2,089,233
1.2 Peças 296,250 567,000 595,350 625,118 650,122 676,127 696,411
2 Deduções s/ faturamento 17,775 34,020 35,721 37,507 39,007 40,568 41,785
2.1 PIS - - - - - - -
2.2 COFINS - - - - - - -
2.3 ICMS 17,775 34,020 35,721 37,507 39,007 40,568 41,785
2.4 ISS - - - - - - -
3 Custo de Material 197,500 378,000 396,900 416,745 433,415 450,751 464,274
4 Mão de Obra 222,619 367,330 390,549 415,268 440,211 331,509 354,174
4.1 Salários 100,000 154,080 164,866 176,406 188,755 201,967 216,105
4.2 INSS "ajuste de encargos" 30,000 46,224 49,460 52,922 56,626 60,590 64,832
4.3 FGTS 8,000 12,326 13,189 14,112 15,100 16,157 17,288
4.4 13º 8,333 12,840 13,739 14,701 15,730 16,831 18,009
4.5 Férias 11,111 17,120 18,318 19,601 20,973 22,441 24,012
4.6 Comissão Produção 5,925 11,340 11,907 12,502 13,002 13,523 13,928
4.7 Comissão Vendas 59,250 113,400 119,070 125,024 130,024 - -
5 Lucro Bruto 747,106 1,488,650 1,558,230 1,630,950 1,687,856 1,881,680 1,925,411
6 Despesas Administrativas 52,484 55,588 58,243 61,028 63,949 67,011 70,222
6.1 Aluguel 12,000 13,200 13,860 14,553 15,281 16,045 16,847
6.2 Energia elétrica 34,484 36,208 38,018 39,919 41,915 44,011 46,211
6.4 Rateio adm inclui combustível 6,000 6,180 6,365 6,556 6,753 6,956 7,164
7 Lucro Líquido operacional 694,622 1,433,062 1,499,987 1,569,922 1,623,907 1,814,669 1,855,189
8 Impostos 68,819 156,549 164,376 199,600 222,342 231,235 238,173
8.1 IR - - - - - - -
8.2 Simples Nacional s/ serviços 58,124 130,977 137,526 168,219 186,845 194,319 200,148
8.3 Simples Nacional s/ peças 10,695 25,572 26,850 31,381 35,497 36,917 38,024
9 Lucro Líquido depois de impostos 625,803 1,276,513 1,335,611 1,370,322 1,401,566 1,583,434 1,617,016
9.1 Índices
9.2 Margem de lucro 59% 63% 63% 63% 62% 67% 67%
9.3 ROI -
10 Investimentos 5,000 - - 236,640 236,640 236,640 236,640
10.2 Financiamento Equipamentos Mobil Rotan CARÊNCIA CARÊNCIA CARÊNCIA 236,640 236,640 236,640 236,640
10.3 Obras civis 3,000
10.4 Custo de treinamento 2,000
11 Lucro líquido depois do investimento 620,803 1,276,513 1,335,611 1,133,682 1,164,926 1,346,794 1,380,376
11.1 Margem lucro líquida 52% 56% 56% 45% 45% 50% 50%
Fluxo de caixa 620,803 1,897,316 3,232,927 4,366,609 5,531,535 6,878,329 8,258,705

Premissas ano 1 ano 2 ano 3 ano 4 ano 5 ano 6 ano 7

preço médio de serviço 3000 3000 3000 3000 3000 3000 3000
custo médio de peças 500 500 500 500 500 500 500

qtde serviço do ano todo 395 756 794 833 867 902 929
qdte média serviço mês (salvo ano 1) 60 63 66 69 72 75 77

Comissão produção 0.50%

comissão vendas 5.00%
IR 15.0%
CSLL 9.0%
Simples 10.8%
ICMS 18.00%
pagto maquinário Rotan 60.0 meses

Faturamento 1,185,000 2,268,000 2,381,400 2,500,470 2,600,489 2,704,508 2,785,644

Alíquota supersimples c/ISS 6.54% 7.70% 7.70% 8.97% 9.58% 9.58% 9.58%
Alíquota supersimples s/icms 3.61% 4.51% 4.51% 5.02% 5.46% 5.46% 5.46%
 242% 247% 252% 257% 262%
103% 102% 102% 102% 102%
239,101.08 243,883.10 248,760.76 253,735.97 258,810.69
8 9 10 11 12
2,869,213 2,926,597 2,985,129 3,044,832 3,105,728 31,357,010 peso
2,151,910 2,194,948 2,238,847 2,283,624 2,329,296 23,517,757 75%
717,303 731,649 746,282 761,208 776,432 7,839,252 25%
43,038 43,899 44,777 45,672 46,586
- - - - -
- - - - -
43,038 43,899 44,777 45,672 46,586
- - - - -
478,202 487,766 497,522 507,472 517,621
378,409 404,180 431,741 461,217 492,741
231,233 247,419 264,738 283,270 303,099
69,370 74,226 79,421 84,981 90,930
18,499 19,794 21,179 22,662 24,248
19,269 20,618 22,062 23,606 25,258
25,693 27,491 29,415 31,474 33,678
14,346 14,633 14,926 15,224 15,529
- - - - -
1,969,564 1,990,752 2,011,090 2,030,471 2,048,780
73,590 77,122 80,826 84,711 88,785
17,689 18,574 19,502 20,478 21,501
48,522 50,948 53,495 56,170 58,978
7,379 7,601 7,829 8,063 8,305
1,895,973 1,913,630 1,930,263 1,945,760 1,959,995
245,318 250,224 255,229 260,333 265,540
- - - - -
206,153 210,276 214,482 218,771 223,147
39,165 39,948 40,747 41,562 42,393
1,650,656 1,663,406 1,675,035 1,685,426 1,694,455

66% 65% 65% 64% 63%

236,640 236,640 236,640 236,640 236,640

236,640 236,640 236,640 236,640 236,640

1,414,016 1,426,766 1,438,395 1,448,786 1,457,815

 49% 49% 48% 48% 47%
9,672,721 11,099,486 12,537,881 13,986,667 15,444,483

ano 8 ano 9 ano 10 ano 11 ano 12

3000 3000 3000 3000 3000
500 500 500 500 500

956 976 995 1,015 1,035

80 81 83 85 86

2,869,213 2,926,597 2,985,129 3,044,832 3,105,728

9.58% 9.58% 9.58% 9.58% 9.58%
5.46% 5.46% 5.46% 5.46% 5.46%
Equipamentos Posto Mobil Rotan 1500000
Sinal (10%) 150000
Financiamento BANCO DO BRASIL - FCO (90%) 1350000
taxa Juros + TJLP 0.50% am
carência 36 3 anos
nº parcelas 144 12 anos

Demonstrativo de valores
Principal nº Parcela Parcela
1350000.00 1 0.00
2 0.00
3 0.00
4 0.00
5 0.00
6 0.00
7 0.00
8 0.00
9 0.00
10 0.00
11 0.00
12 0.00
13 0.00
14 0.00
15 0.00
16 0.00
17 0.00
18 0.00
19 0.00
20 0.00
21 0.00
22 0.00
23 0.00
24 0.00
25 0.00
26 0.00
27 0.00
28 0.00
29 0.00
30 0.00
31 0.00
32 0.00
33 0.00
34 0.00
35 0.00
36 0.00
37 19,720.00
38 19,720.00
39 19,720.00
40 19,720.00
41 19,720.00
42 19,720.00
43 19,720.00
44 19,720.00
45 19,720.00
46 19,720.00
47 19,720.00
48 19,720.00
49 19,720.00
50 19,720.00
51 19,720.00
52 19,720.00
53 19,720.00
54 19,720.00
55 19,720.00
56 19,720.00
57 19,720.00
58 19,720.00
59 19,720.00
60 19,720.00
61 19,720.00
62 19,720.00
63 19,720.00
64 19,720.00
65 19,720.00
66 19,720.00
67 19,720.00
68 19,720.00
69 19,720.00
70 19,720.00
71 19,720.00
72 19,720.00
73 19,720.00
74 19,720.00
75 19,720.00
76 19,720.00
77 19,720.00
78 19,720.00
79 19,720.00
80 19,720.00
81 19,720.00
82 19,720.00
83 19,720.00
84 19,720.00
85 19,720.00
86 19,720.00
87 19,720.00
88 19,720.00
89 19,720.00
90 19,720.00
91 19,720.00
92 19,720.00
93 19,720.00
94 19,720.00
95 19,720.00
96 19,720.00
97 19,720.00
98 19,720.00
99 19,720.00
100 19,720.00
101 19,720.00
102 19,720.00
103 19,720.00
104 19,720.00
105 19,720.00
106 19,720.00
107 19,720.00
108 19,720.00
109 19,720.00
110 19,720.00
111 19,720.00
112 19,720.00
113 19,720.00
114 19,720.00
115 19,720.00
116 19,720.00
114 19,720.00
118 19,720.00
119 19,720.00
120 19,720.00
121 19,720.00
122 19,720.00
123 19,720.00
124 19,720.00
125 19,720.00
126 19,720.00
127 19,720.00
128 19,720.00
129 19,720.00
130 19,720.00
131 19,720.00
132 19,720.00
133 19,720.00
134 19,720.00
135 19,720.00
136 19,720.00
137 19,720.00
138 19,720.00
139 19,720.00
140 19,720.00
141 19,720.00
142 19,720.00
143 19,720.00
144 19,720.00