The document shows the monthly cash flow statement for a transportation company over two years. In year 1, the company had an initial investment of $315,000 for vehicles but ended the year with a net loss of $950. In year 2, without any new investments, the company continued to operate at a monthly loss with the net loss increasing each month. By the end of year 2, the cumulative net loss was $14,004.

1. 1 2 3 4 5 6 7 8 9 10 11 12
KM 8,980 8,980 8,980 8,980 8,980 8,980 8,980 8,980 8,980 8,980 8,980 8,980
ANO A
Janeiro Fevereiro Março Abril Maio Junho Julho Agosto Setembro Outubro Novembro Dezembro %
SALDO INICIAL 0 0 5,062 10,125 11,507 9,887 8,286 6,905 5,546 4,206 2,886 1,587 308
Faturamento 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 264,000 100%
Financiamentos Bancário 315,000 0 315,000
Aporte Capital Sócio 0 0 0 0 0 0 0
ENTRADAS 0 337,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 579,000 219%
Custo Variáveis 0 10,988 10,988 10,988 10,988 10,988 10,988 10,988 10,988 10,988 10,988 10,988 10,988 131,851 50%
Combustível 8,891 8,891 8,891 8,891 8,891 8,891 8,891 8,891 8,891 8,891 8,891 8,891 106,688 40%
Pneus 629 629 629 629 629 629 629 629 629 629 629 629 7,543 3%
Manutenção 718 718 718 718 718 718 718 718 718 718 718 718 8,620 3%
Chapas 400 400 400 400 400 400 400 400 400 400 400 400 4,800 2%
Pedágio 350 350 350 350 350 350 350 350 350 350 350 350 350 0%
Despesas Fixas 4,700 4,700 8,380 11,383 11,363 11,143 11,122 11,102 11,082 11,062 11,041 11,021 118,099 45%
Prestação 0 0 3,680 6,683 6,663 6,643 6,622 6,602 6,582 6,562 6,541 6,521 63,099 24%
Folha de Pagamento 2,860 2,860 2,860 2,860 2,860 2,860 2,860 2,860 2,860 2,860 2,860 2,860 34,320 13%
Seguros 800 800 800 800 800 800 800 800 800 800 800 800 9,600 4%
Custos Administrativos 750 750 750 750 750 750 750 750 750 750 750 750 9,000 3%
Rastreamento 290 290 290 290 290 90 90 90 90 90 90 90 2,080 1%
Outras Despesas/Custos 150 150 150 150 150 150 150 150 150 150 150 150 1,800 1%
Licenciamento 0 0%
IPVA 150 150 150 150 150 150 150 150 150 150 150 150 1,800 1%
0 0%
Investimentos 315,000 0 0 0 0 0 0 0 0 0 0 0 315,000 119%
Veiculos 315,000 0 0 0 0 0 0 0 0 0 0 0 315,000 119%
0 0 0 0 0 0 0 0 0 0 0 0 0 0%
Despesas com Impostos 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 13,200 5%
Impostos - Simples 0 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 13,200 5%
Pis + Cofins 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0%
ICMS 0 0 0 0 0 0 0 0 0 0 0 0 0 0%
SAÍDAS 0 16,937.62 16,937.62 20,617.62 23,620.62 23,600.62 23,380.62 23,359.62 23,339.62 23,319.62 23,299.62 23,278.62 23,258.62 264,950.49
SALDO MÊS 0 5,062.38 5,062.38 1,382.38 (1,620.62) (1,600.62) (1,380.62) (1,359.62) (1,339.62) (1,319.62) (1,299.62) (1,278.62) (1,258.62) (950.49)
ACUMULADO 0 5,062.38 10,124.75 11,507.13 9,886.50 8,285.88 6,905.26 5,545.63 4,206.01 2,886.39 1,586.76 308.14 (950.49) (950.49)
Resultado Mês 5,062.38 5,062.38 1,382.38 (1,620.62) (1,600.62) (1,380.62) (1,359.62) (1,339.62) (1,319.62) (1,299.62) (1,278.62) (1,258.62)
Resultado Mês / Percentual 0.23 0.23 0.06 -0.07 -0.07 -0.06 -0.06 -0.06 -0.06 -0.06 -0.06 -0.06
Imposto Renda + CSSL
Resultado Líquido 5,062.38 5,062.38 1,382.38 (1,620.62) (1,600.62) (1,380.62) (1,359.62) (1,339.62) (1,319.62) (1,299.62) (1,278.62) (1,258.62) (950.49)

2. 1 2 3 4 5 6 7 8 9 10 11 12
KM 8,980 8,980 8,980 8,980 8,980 8,980 8,980 8,980 8,980 8,980 8,980 8,980
ANO B
Janeiro Fevereiro Março Abril Maio Junho Julho Agosto Setembro Outubro Novembro Dezembro %
SALDO INICIAL (950) (950) (2,239) (3,507) (4,754) (5,982) (7,189) (8,375) (9,542) (10,687) (11,813) (12,919) (14,004)
Faturamento 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 264,000 100%
Financiamentos Bancário 0 0 0
Aporte Capital Sócio 0 0 0 0 0 0 0
ENTRADAS 0 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 264,000 100%
Custo Variáveis 0 10,988 10,988 10,988 10,988 10,988 10,988 10,988 10,988 10,988 10,988 10,988 10,988 131,851 50%
Combustível 8,891 8,891 8,891 8,891 8,891 8,891 8,891 8,891 8,891 8,891 8,891 8,891 106,688 40%
Pneus 629 629 629 629 629 629 629 629 629 629 629 629 7,543 3%
Manutenção 718 718 718 718 718 718 718 718 718 718 718 718 8,620 3%
Chapas 400 400 400 400 400 400 400 400 400 400 400 400 4,800 2%
Pedágio 350 350 350 350 350 350 350 350 350 350 350 350 350 0%
Despesas Fixas 11,001 10,980 10,960 10,940 10,919 10,899 10,879 10,858 10,838 10,818 10,798 10,777 130,667 49%
Prestação 6,501 6,480 6,460 6,440 6,419 6,399 6,379 6,358 6,338 6,318 6,298 6,277 76,667 29%
Folha de Pagamento 2,860 2,860 2,860 2,860 2,860 2,860 2,860 2,860 2,860 2,860 2,860 2,860 34,320 13%
Seguros 800 800 800 800 800 800 800 800 800 800 800 800 9,600 4%
Custos Administrativos 750 750 750 750 750 750 750 750 750 750 750 750 9,000 3%
Rastreamento 90 90 90 90 90 90 90 90 90 90 90 90 1,080 0%
Outras Despesas/Custos 200 200 200 200 200 200 200 200 200 200 200 200 2,400 1%
Licenciamento 150 150 150 150 150 150 150 150 150 150 150 150 1,800
IPVA 50 50 50 50 50 50 50 50 50 50 50 50 600
0 0%
Investimentos 0 0 0 0 0 0 0 0 0 0 0 0 0 0%
Veiculos 0 0 0 0 0 0 0 0 0 0 0 0 0 0%
0 0 0 0 0 0 0 0 0 0 0 0 0 0%
Despesas com Impostos 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 13,200 5%
Impostos - Simples 0 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 13,200 5%
Pis + Cofins 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0%
ICMS 0 0 0 0 0 0 0 0 0 0 0 0 0 0%
SAÍDAS 0 23,289 23,268 23,248 23,228 23,207 23,187 23,167 23,146 23,126 23,106 23,086 23,065 278,118
SALDO MÊS 0 (1,289) (1,268) (1,248) (1,228) (1,207) (1,187) (1,167) (1,146) (1,126) (1,106) (1,086) (1,065) (14,118)
ACUMULADO (950) (2,239) (3,507) (4,754) (5,982) (7,189) (8,375) (9,542) (10,687) (11,813) (12,919) (14,004) (15,069) (15,069)
Resultado Mês -1,288.62 -1,267.62 -1,247.62 -1,227.62 -1,206.62 -1,186.62 -1,166.62 -1,145.62 -1,125.62 -1,105.62 -1,085.62 -1,064.62 (14,118.49)
Resultado Mês / Percentual -6% -6% -6% -6% -5% -5% -5% -5% -5% -5% -5% -5%
Imposto Renda + CSSL
Resultado Líquido (1,288.62) (1,267.62) (1,247.62) (1,227.62) (1,206.62) (1,186.62) (1,166.62) (1,145.62) (1,125.62) (1,105.62) (1,085.62) (1,064.62) (14,118.49)

3. 1 2 3 4
KM 8,980 8,980 8,980 8,980
Janeiro Fevereiro Março Abril
SALDO INICIAL (15,069) (15,069) 0 (17,138) (18,143)
Faturamento 22,000 22,000 22,000 22,000
Venda Imobilizado 0 0 0 0
Aporte Capital Sócio 0 0 0 0
ENTRADAS 0 22,000 22,000 22,000 22,000
Custo Variáveis 0 10,988 10,988 10,988 10,988
Combustível 8,891 8,891 8,891 8,891
Pneus 629 629 629 629
Manutenção 718 718 718 718
Chapas 400 400 400 400
Pedágio 350 350 350 350
Despesas Fixas 10,757 10,737 10,717 10,696
Prestação 6,257 6,237 6,217 6,196
Folha de Pagamento 2,860 2,860 2,860 2,860
Seguros 800 800 800 800
Custos Administrativos 750 750 750 750
Rastreamento 90 90 90 90
Outras Despesas/Custos 200 200 200 200
Licenciamento 150 150 150 150
IPVA 50 50 50 50
Investimentos 0 0 0 0
Veiculos 0 0 0 0
0 0 0 0
Despesas com Impostos 1,100 1,100 1,100 1,100
Impostos - Simples 0 1,100 1,100 1,100 1,100
Pis + Cofins 0 0 0 0 0
ICMS 0 0 0 0
SAÍDAS 0 23,045 23,025 23,005 22,984
SALDO MÊS 0 (1,045) (1,025) (1,005) (984)
ACUMULADO (15,068.97) (16,113.59) (17,138.22) (18,142.84) (19,126.47)
Resultado Mês -1,044.62 -1,024.62 -1,004.62 -983.62
Resultado Mês / Percentual 1% 5% 7% -3%
Imposto Renda + CSSL
Resultado Líquido (1,044.62) (1,024.62) (1,004.62) (983.62)

4. 5 6 7 8 9 10 11 12
8,980 8,980 8,980 8,980 8,980 8,980 8,980 8,980
Maio Junho Julho Agosto Setembro Outubro Novembro Dezembro
(19,126) (20,090) (21,034) (21,957) (22,860) (23,743) (24,605) (25,448)
22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000
0 0 0 0 0 0 0 0
0 0
22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000
10,988 10,988 10,988 10,988 10,988 10,988 10,988 10,988
8,891 8,891 8,891 8,891 8,891 8,891 8,891 8,891
629 629 629 629 629 629 629 629
718 718 718 718 718 718 718 718
400 400 400 400 400 400 400 400
350 350 350 350 350 350 350 350
10,676 10,656 10,636 10,615 10,595 10,575 10,555 10,534
6,176 6,156 6,136 6,115 6,095 6,075 6,055 6,034
2,860 2,860 2,860 2,860 2,860 2,860 2,860 2,860
800 800 800 800 800 800 800 800
750 750 750 750 750 750 750 750
90 90 90 90 90 90 90 90
200 200 200 200 200 200 200 200
150 150 150 150 150 150 150 150
50 50 50 50 50 50 50 50
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100
1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
22,964 22,944 22,924 22,903 22,883 22,863 22,843 22,822
(964) (944) (924) (903) (883) (863) (843) (822)
(20,090.09) (21,033.71) (21,957.34) (22,859.96) (23,742.58) (24,605.21) (25,447.83) (26,269.46)
-963.62 -943.62 -923.62 -902.62 -882.62 -862.62 -842.62 -821.62
-3% -6% 7% 7% 1% -1% -4% -4%
(963.62) (943.62) (923.62) (902.62) (882.62) (862.62) (842.62) (821.62)

5. ANO C
%
264,000 100%
0
0
264,000 100%
119,711 56%
90,584 42%
7,543 4%
25,861 5%
4,800 2%
350 0%
122,379 38%
73,749 15%
27,950 13%
9,600 4%
9,000 4%
2,080 1%
2,400 0%
0
0
0 0%
90,000 42%
90,000 42%
0 0%
10,750 5%
10,750 5%
0 0%
0 0%
211,623
(11,200)
(26,269)
(11,200.49)
(11,200.49)

6. 1 2 3 4 5 6 7 8 9 10 11 12
KM 8,980 8,980 8,980 8,980 8,980 8,980 8,980 8,980 8,980 8,980 8,980 8,980 ANO C
Janeiro Fevereiro Março Abril Maio Junho Julho Agosto Setembro Outubro Novembro Dezembro %
SALDO INICIAL (26,269) 0 190 1,296 3,011 2,591 2,171 1,341 2,951 4,562 4,647 4,427 3,902
Faturamento 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 264,000 100%
Venda Imobilizado 0 0 0 0 0 0 0 0 0 0 0 0 0
Aporte Capital Sócio 0 0 0 0 0 0 0
ENTRADAS 0 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 264,000 100%
Custo Variáveis 0 10,988 10,988 10,988 10,988 10,988 10,988 10,988 10,988 10,988 10,988 10,988 10,988 119,711 56%
Combustível 8,891 8,891 8,891 8,891 8,891 8,891 8,891 8,891 8,891 8,891 8,891 8,891 90,584 42%
Pneus 629 629 629 629 629 629 629 629 629 629 629 629 7,543 4%
Manutenção 718 718 718 718 718 718 718 718 718 718 718 718 25,861 5%
Chapas 400 400 400 400 400 400 400 400 400 400 400 400 4,800 2%
Pedágio 350 350 350 350 350 350 350 350 350 350 350 350 350 0%
Despesas Fixas 10,757 10,737 10,717 10,696 10,676 10,656 10,636 10,615 10,595 10,575 10,555 10,534 81,162 38%
Prestação 6,257 6,237 6,217 6,196 6,176 6,156 6,136 6,115 6,095 6,075 6,055 6,034 73,749 15%
Folha de Pagamento 2,860 2,860 2,860 2,860 2,860 2,860 2,860 2,860 2,860 2,860 2,860 2,860 27,950 13%
Seguros 800 800 800 800 800 800 800 800 800 800 800 800 9,600 4%
Custos Administrativos 750 750 750 750 750 750 750 750 750 750 750 750 9,000 4%
Rastreamento 90 90 90 90 90 90 90 90 90 90 90 90 2,080 1%
Outras Despesas/Custos 200 200 200 200 200 200 200 200 200 200 200 200 0 0%
Licenciamento 150 150 150 150 150 150 150 150 150 150 150 150 0
IPVA 50 50 50 50 50 50 50 50 50 50 50 50 0
0 0%
Investimentos 0 0 0 0 0 0 0 0 0 0 0 0 90,000 42%
Veiculos 0 0 0 0 0 0 0 0 0 0 0 0 90,000 42%
0 0 0 0 0 0 0 0 0 0 0 0 0 0%
Despesas com Impostos 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 10,750 5%
Impostos - Simples 0 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 10,750 5%
Pis + Cofins 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0%
ICMS 0 0 0 0 0 0 0 0 0 0 0 0 0 0%
SAÍDAS 0 23,044.62 23,024.62 23,004.62 22,983.62 22,963.62 22,943.62 22,923.62 22,902.62 22,882.62 22,862.62 22,842.62 22,821.62 211,623
SALDO MÊS 0 (1,045) (1,025) (1,005) (984) (964) (944) (924) (903) (883) (863) (843) (822) (11,200)
ACUMULADO (26,269.46) (27,314.08) (28,338.70) (29,343.33) (30,326.95) (31,290.57) (32,234.20) (33,157.82) (34,060.45) (34,943.07) (35,805.69) (36,648.32) (37,469.94) (37,470)
Resultado Mês (1,044.62) (1,024.62) (1,004.62) (983.62) (963.62) (943.62) (923.62) (902.62) (882.62) (862.62) (842.62) (821.62)
Resultado Mês / Percentual 1% 5% 7% -3% -3% -6% 7% 7% 1% -1% -4% -4%
Imposto Renda + CSSL
Resultado Líquido (1,044.62) (1,024.62) (1,004.62) (983.62) (963.62) (943.62) (923.62) (902.62) (882.62) (862.62) (842.62) (821.62) (11,200.49)

7. 1 2 3 4 5 6 7 8 9 10 11 12
KM 8,980 8,980 8,980 8,980 8,980 8,980 8,980 8,980 8,980 8,980 8,980 8,980 ANO C
Janeiro Fevereiro Março Abril Maio Junho Julho Agosto Setembro Outubro Novembro Dezembro %
SALDO INICIAL (37,470) 0 190 1,296 3,011 2,591 2,171 1,341 2,951 4,562 4,647 4,427 3,902
Faturamento 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 264,000 100%
Venda Imobilizado 0 0 0 0 0 0 0 0 0 0 0 186,000 186,000
Aporte Capital Sócio 0 0 0 0 0 0 0
ENTRADAS 0 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 208,000 450,000 100%
Custo Variáveis 0 10,988 10,988 10,988 10,988 10,988 10,988 10,988 10,988 10,988 10,988 10,988 10,988 119,711 56%
Combustível 8,891 8,891 8,891 8,891 8,891 8,891 8,891 8,891 8,891 8,891 8,891 8,891 90,584 42%
Pneus 629 629 629 629 629 629 629 629 629 629 629 629 7,543 4%
Manutenção 718 718 718 718 718 718 718 718 718 718 718 718 25,861 5%
Chapas 400 400 400 400 400 400 400 400 400 400 400 400 4,800 2%
Pedágio 350 350 350 350 350 350 350 350 350 350 350 350 350 0%
Despesas Fixas 10,667 10,647 10,627 10,606 10,586 10,566 10,546 10,525 10,505 10,485 10,465 10,444 81,162 38%
Prestação 6,257 6,237 6,217 6,196 6,176 6,156 6,136 6,115 6,095 6,075 6,055 6,034 73,749 15%
Folha de Pagamento 2,860 2,860 2,860 2,860 2,860 2,860 2,860 2,860 2,860 2,860 2,860 2,860 27,950 13%
Seguros 800 800 800 800 800 800 800 800 800 800 800 800 9,600 4%
Custos Administrativos 750 750 750 750 750 750 750 750 750 750 750 750 9,000 4%
Rastreamento 90 90 90 90 90 90 90 90 90 90 90 90 2,080 1%
Outras Despesas/Custos 200 200 200 200 200 200 200 200 200 200 200 200 0 0%
Licenciamento 150 150 150 150 150 150 150 150 150 150 150 150 0
IPVA 50 50 50 50 50 50 50 50 50 50 50 50 0
0 0%
Investimentos 0 0 0 0 0 0 0 0 0 0 0 0 90,000 42%
Veiculos 0 0 0 0 0 0 0 0 0 0 0 0 90,000 42%
0 0 0 0 0 0 0 0 0 0 0 0 0 0%
Despesas com Impostos 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 10,750 5%
Impostos - Simples 0 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 10,750 5%
Pis + Cofins 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0%
ICMS 0 0 0 0 0 0 0 0 0 0 0 0 0 0%
SAÍDAS 0 22,954.62 22,934.62 22,914.62 22,893.62 22,873.62 22,853.62 22,833.62 22,812.62 22,792.62 22,772.62 22,752.62 22,731.62 211,623
SALDO MÊS 0 (955) (935) (915) (894) (874) (854) (834) (813) (793) (773) (753) 185,268 175,880
ACUMULADO (37,469.94) (38,424.56) (39,359.19) (40,273.81) (41,167.44) (42,041.06) (42,894.68) (43,728.31) (44,540.93) (45,333.55) (46,106.18) (46,858.80) 138,409.57 3,377
Resultado Mês (955) (935) (915) (894) (874) (854) (834) (813) (793) (773) (753) 185,268
Resultado Mês / Percentual 1% 5% 7% -3% -3% -6% 7% 7% 1% -1% -4% -4%
Imposto Renda + CSSL
Resultado Líquido (955) (935) (915) (894) (874) (854) (834) (813) (793) (773) (753) 185,268 3,376.81