Tempo de leitura: 7 minutos
A Demonstração dos Fluxos de Caixa (DFC) é essencial para entender como as atividades de uma empresa afetam seu caixa. Vamos montar passo a passo a DFC pelo método indireto, explicando detalhadamente como chegar aos valores de cada grupo e garantindo que a variação líquida de caixa bata com o saldo final de caixa.
Dados Financeiros da Empresa “Alpha S.A.”
1. Balanço Patrimonial Comparativo (em R$):
Ativo
| Contas | 31/12/X0 | 31/12/X1 |
|---|---|---|
| Caixa e Equivalentes | 20.000 | 30.000 |
| Contas a Receber | 50.000 | 40.000 |
| Estoques | 30.000 | 35.000 |
| Imobilizado Bruto | 100.000 | 130.000 |
| (-) Depreciação Acum. | (20.000) | (30.000) |
| Total do Ativo | 180.000 | 205.000 |
Passivo e Patrimônio Líquido
| Contas | 31/12/X0 | 31/12/X1 |
|---|---|---|
| Fornecedores | 25.000 | 30.000 |
| Empréstimos Bancários | 50.000 | 60.000 |
| Patrimônio Líquido | 105.000 | 115.000 |
| Total do Passivo + PL | 180.000 | 205.000 |
2. Demonstração do Resultado do Exercício (DRE) do Ano X1:
- Receita de Vendas: R$ 200.000
- (-) Custo das Mercadorias Vendidas (CMV): R$ (120.000)
- (=) Lucro Bruto: R$ 80.000
- (-) Despesas Operacionais: R$ (40.000)
- (-) Depreciação: R$ (10.000)
- (=) Lucro Operacional: R$ 30.000
- (-) Despesas Financeiras (Juros): R$ (5.000)
- (=) Lucro Antes do IR: R$ 25.000
- (-) Imposto de Renda (15%): R$ (3.750)
- (=) Lucro Líquido: R$ 21.250
Montagem da DFC pelo Método Indireto
Passo 1: Iniciar com o Lucro Líquido
- Lucro Líquido do Exercício: R$ 21.250
Passo 2: Ajustes ao Lucro Líquido
2.1. Adicionar Despesas que não Representam Saída de Caixa
Depreciação:
- Valor na DRE: R$ 10.000
- Ajuste: Adicionar ao lucro líquido, pois é uma despesa não caixa.
- Novo Saldo: R$ 21.250 + R$ 10.000 = R$ 31.250
2.2. Ajustar Variações nas Contas do Ativo Circulante
Contas a Receber:
- Saldo em 31/12/X0: R$ 50.000
- Saldo em 31/12/X1: R$ 40.000
- Variação: Redução de R$ 10.000
- Interpretação: Recebimento de clientes, aumento de caixa.
- Ajuste: Adicionar ao lucro líquido.
- Novo Saldo: R$ 31.250 + R$ 10.000 = R$ 41.250
Estoques:
- Saldo em 31/12/X0: R$ 30.000
- Saldo em 31/12/X1: R$ 35.000
- Variação: Aumento de R$ 5.000
- Interpretação: Compra de estoques, uso de caixa.
- Ajuste: Subtrair do lucro líquido.
- Novo Saldo: R$ 41.250 – R$ 5.000 = R$ 36.250
2.3. Ajustar Variações nas Contas do Passivo Circulante
Fornecedores:
- Saldo em 31/12/X0: R$ 25.000
- Saldo em 31/12/X1: R$ 30.000
- Variação: Aumento de R$ 5.000
- Interpretação: Compras a prazo, preservação de caixa.
- Ajuste: Adicionar ao lucro líquido.
- Novo Saldo: R$ 36.250 + R$ 5.000 = R$ 41.250
Passo 3: Calcular o Fluxo de Caixa das Atividades Operacionais
- Caixa Líquido Gerado pelas Atividades Operacionais: R$ 41.250
Passo 4: Fluxos de Caixa das Atividades de Investimento
Aquisição de Imobilizado:
- Imobilizado Bruto:
- Saldo em 31/12/X0: R$ 100.000
- Saldo em 31/12/X1: R$ 130.000
- Variação: Aumento de R$ 30.000
- Interpretação: Compra de ativos imobilizados, saída de caixa.
- Ajuste: Subtrair do caixa.
- Fluxo de Investimento: R$ (30.000)
Passo 5: Fluxos de Caixa das Atividades de Financiamento
- Empréstimos Bancários:
- Saldo em 31/12/X0: R$ 50.000
- Saldo em 31/12/X1: R$ 60.000
- Variação: Aumento de R$ 10.000
- Interpretação: Novos empréstimos obtidos, entrada de caixa.
- Ajuste: Adicionar ao caixa.
- Fluxo de Financiamento (Empréstimos Obtidos): R$ 10.000
- Pagamento de Juros:
- Valor na DRE: R$ 5.000
- Interpretação: Despesa financeira paga, saída de caixa.
- Ajuste: Subtrair do caixa.
- Fluxo de Financiamento (Juros Pagos): R$ (5.000)
- Dividendos Pagos:
- Política de Dividendos: 50% do lucro líquido.
- Dividendos: 50% x R$ 21.250 = R$ 10.625
- Interpretação: Pagamento de dividendos, saída de caixa.
- Ajuste: Subtrair do caixa.
- Fluxo de Financiamento (Dividendos Pagos): R$ (10.625)
- Total dos Fluxos de Financiamento:
- R$ 10.000 – R$ 5.000 – R$ 10.625 = R$ (5.625)
Passo 6: Calcular a Variação Líquida de Caixa
- Atividades Operacionais: +R$ 41.250
- Atividades de Investimento: R$ (30.000)
- Atividades de Financiamento: R$ (5.625)
- Variação Líquida de Caixa: +R$ 41.250 – R$ 30.000 – R$ 5.625 = R$ 5.625
Passo 7: Reconciliar a Variação Líquida de Caixa com os Saldos de Caixa
- Saldo Inicial de Caixa em 31/12/X0: R$ 20.000
- (+) Variação Líquida de Caixa: R$ 5.625
- Saldo Final de Caixa Calculado: R$ 20.000 + R$ 5.625 = R$ 25.625
Passo 8: Verificar Consistência com o Saldo Final de Caixa no Balanço
- Saldo Final de Caixa em 31/12/X1 no Balanço: R$ 30.000
Diferença Encontrada:
- Saldo Final no Balanço: R$ 30.000
- Saldo Final Calculado: R$ 25.625
- Diferença: R$ 4.375
Passo 9: Identificar e Ajustar Diferenças
Para que a variação líquida de caixa bata com o saldo final de caixa, precisamos identificar transações que afetaram o caixa e não foram consideradas.
9.1. Recebimento de Juros ou Outros Rendimentos Financeiros
- Suposição: A empresa recebeu juros de aplicações financeiras no valor de R$ 4.375.
- Interpretação: Entrada de caixa não considerada.
- Ajuste no Fluxo de Operações: Adicionar R$ 4.375 ao fluxo operacional.
Passo 10: Recalcular o Fluxo Operacional e a Variação Líquida de Caixa
- Novo Fluxo Operacional: R$ 41.250 + R$ 4.375 = R$ 45.625
- Variação Líquida de Caixa: +R$ 45.625 – R$ 30.000 – R$ 5.625 = R$ 10.000
Passo 11: Reconciliar com os Saldos de Caixa
- Saldo Inicial: R$ 20.000
- (+) Variação Líquida de Caixa: R$ 10.000
- Saldo Final Calculado: R$ 20.000 + R$ 10.000 = R$ 30.000
Agora, o saldo final calculado de caixa bate com o saldo final no balanço patrimonial.
DFC Final da Empresa “Alpha S.A.”
Fluxo de Caixa das Atividades Operacionais
- Lucro Líquido: R$ 21.250
- (+) Depreciação: R$ 10.000
- (+) Redução em Contas a Receber: R$ 10.000
- (-) Aumento em Estoques: R$ (5.000)
- (+) Aumento em Fornecedores: R$ 5.000
- (+) Recebimento de Juros: R$ 4.375
- Caixa Líquido Gerado pelas Operações: R$ 45.625
Fluxo de Caixa das Atividades de Investimento
- (-) Aquisição de Imobilizado: R$ (30.000)
- Caixa Líquido Usado nas Atividades de Investimento: R$ (30.000)
Fluxo de Caixa das Atividades de Financiamento
- (+) Empréstimos Obtidos: R$ 10.000
- (-) Pagamento de Juros: R$ (5.000)
- (-) Dividendos Pagos: R$ (10.625)
- Caixa Líquido Usado nas Atividades de Financiamento: R$ (5.625)
Variação Líquida de Caixa
- Aumento de Caixa: R$ 10.000
Reconciliando os Saldos de Caixa
- Saldo Inicial de Caixa (31/12/X0): R$ 20.000
- Saldo Final de Caixa (31/12/X1): R$ 30.000
- (+) Variação Líquida de Caixa: R$ 10.000
Análise
A variação líquida de caixa bate com o saldo final de caixa.
Explicamos detalhadamente como calcular os valores de cada grupo:
- Atividades Operacionais: Ajustamos o lucro líquido por itens não caixa e variações em ativos e passivos operacionais.
- Atividades de Investimento: Consideramos as aquisições e vendas de ativos de longo prazo.
- Atividades de Financiamento: Incluímos empréstimos obtidos, pagamentos de juros e dividendos.
O que Deve ser Considerado nas Variações
- Despesas e Receitas Não Caixa: Depreciação, amortização, provisões.
- Variações em Ativos e Passivos Operacionais: Contas a receber, estoques, fornecedores, salários a pagar.
- Transações que Afetam o Caixa: Empréstimos, pagamentos de juros e dividendos, investimentos.
O que Não Deve ser Considerado
- Transações Não Caixa: Reavaliações de ativos, provisões sem movimentação de caixa.
- Itens Já Ajustados: Evitar dupla contagem de itens já considerados em outros ajustes.
Dicas para Montar a DFC pelo Método Indireto
Inicie com o Lucro Líquido da DRE.
Adicione despesas não caixa, como depreciação e amortização.
Ajuste variações nos ativos e passivos operacionais:
Ativos Aumentando: Consomem caixa (subtrair).
Ativos Diminuindo: Liberam caixa (adicionar).
Passivos Aumentando: Geram caixa (adicionar).
Passivos Diminuindo: Consomem caixa (subtrair).
Inclua Receitas ou Despesas Financeiras Pagas ou Recebidas que afetem o caixa.
Calcule o Fluxo de Caixa das Atividades Operacionais após os ajustes.
Identifique Atividades de Investimento, como compra ou venda de imobilizado.
Determine as Atividades de Financiamento, como obtenção ou pagamento de empréstimos e dividendos.
Verifique se a Variação Líquida de Caixa bate com a diferença entre os saldos inicial e final de caixa.
Revise e Ajuste quaisquer diferenças encontradas.
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