TJMG 20/07/2018 -Fl. 3 -Caderno 2 - Publicações de Terceiros e Editais de Comarcas -Tribunal de Justiça do Estado de Minas Gerais
Minas Gerais - Caderno 2
sexta-feira, 20 de Julho de 2018 – 3
Publicações de Terceiros e Editais de Comarcas
USINA DELTA S.A.
8. FLUXO DE CAIXA LIVRE
Em milhares de reais
EBTIDA AJUSTADO
&$3(;GHPDQXWHQomR
(=) EBTIDA APÓS CAPEX
DE MANUTENÇÃO
)LQDQFHLUROtTXLGR FDL[D
(=) FLUXO DE CAIXA LIVRE
ANTES DO CAPEX
DE EXPANSÃO E MODERNIZAÇÃO
&$3(;GHH[SDQVmRHPRGHUQL]DomR
(=) FLUXO DE CAIXA LIVRE
0RDJHPGHFDQD WRQ
)OX[RGHFDL[DOLYUHDQWHVGRFDSH[GHH[SDQVmR
HPRGHUQL]DomRSRUWRQFDQD5
)OX[RGHFDL[DOLYUHSRUWRQFDQD5
2017/2018 2016/2017 Variação
804.982
708.512
13,6%
364.200
245.235
48,5%
226.993
215.557
39.366
(2.140)
>100%
>100%
!
!
9. GESTÃO DE PESSOAS
$WXDOPHQWHD'HOWD6XFURHQHUJLDWUDEDOKDFRPDSUR[LPDGDPHQWHFRODERUDGRUHV$&RPSDQKLDGHVGHVXDRULJHPFDUUHJDXPDFXOWXUDGHWUDQVSDUrQFLDFRPIRFRQRVUHVXOWDGRVHFRQ{PLFRVQDLJXDOGDGHVRFLDOQDpWLFDHQDSURWHomRDRPHLRDPELHQWH6HXVYDORUHVVmRSDXWDGRV
QD UHVSRQVDELOLGDGH VRFLDO H DPELHQWDO HP GLUHomR j VXVWHQWDELOLGDGH$ HPSUHVD VHPSUH IRL
UHFRQKHFLGDSHODTXDOLGDGHGHVXDHTXLSHSRUDSUHVHQWDUDOWRGHVHPSHQKRHVXSHUDomRGHUHVXOWDGRV$SROtWLFDGHJHVWmRGHSHVVRDVWHPFRPRIRFRRGHVHQYROYLPHQWRGHVHXVFRODERUDGRUHVH
GRDPELHQWHVRFLDO$&RPSDQKLDLQYHVWHHPSURJUDPDVGHIRUPDomRHTXDOL¿FDomRSUR¿VVLRQDO
EHPFRPRRUJDQL]DDo}HVHSROtWLFDVGHLQFHQWLYRSDUDDWUDLUHUHWHUWDOHQWRV RIHUHFHRSRUWXQLGDGHVGHFUHVFLPHQWRSDUDVHXVFRODERUDGRUHVSROtWLFDGHUHPXQHUDomRFRPSDWtYHOFRPRPHUFDGR
HXPSODQRGHEHQHItFLRVYROWDGRVSDUDHGXFDomRVD~GHHEHPHVWDUVRFLDOLQFOXLQGRDIDPtOLD
GRVFRODERUDGRUHV$OJXPDVIHUUDPHQWDVXWLOL]DGDVGXUDQWHHVWHH[HUFtFLR
• Jovem aprendiz: 2SURJUDPDYLVDSURSRUFLRQDUDRVMRYHQVDSUHQGL]HVRGHVHQYROYLPHQWRSUR¿VVLRQDOLQWHOHFWXDOHVRFLDOHVFODUHFHQGRHHVWLPXODQGRRVGXUDQWHRSURFHVVRGHDTXLVLomRGH
FRQKHFLPHQWRSUiWLFRSDUDTXHRFDQGLGDWRHVWHMDDSWRDRVHXSULPHLURHPSUHJR
• Programa Energia Jovem: (PSDUFHULDFRPR6(1$,D'HOWD6XFURHQHUJLDSDUWLFLSDGR3URJUDPD GH$SUHQGL]DJHP HP 0DQXWHQomR 0HFkQLFD$XWRPRWLYD H 0DQXWHQomR 0HFkQLFD ,QGXVWULDOFRPDOXQRVGHLGDGHVHQWUHHDQRV&RPHVVHSURMHWREXVFDPRVGHVHQYROYHUH
HVWLPXODUDIRUPDomRGHPmRGHREUDMRYHPHTXDOL¿FDGD3URSLFLDQGRDRVSDUWLFLSDQWHVXPD
Ativo
Ativo circulante
&DL[DHHTXLYDOHQWHVGHFDL[D
&RQWDVDUHFHEHUGHFOLHQWHV
(VWRTXHV
$WLYRVELROyJLFRV
7ULEXWRVDUHFXSHUDU
2XWURVDWLYRV
Total do ativo circulante
Ativo não circulante
5HDOL]iYHODORQJRSUD]R
$SOLFDo}HV¿QDQFHLUDV
'HSyVLWRVMXGLFLDLV
(VWRTXHV
7ULEXWRVDUHFXSHUDU
3URSULHGDGHVSDUDLQYHVWLPHQWRV
,QYHVWLPHQWRV
,PRELOL]DGR
,QWDQJtYHO
Total do ativo não circulante
Total do ativo
RSRUWXQLGDGHGHLQJUHVVRQDYLGDSUR¿VVLRQDOHSRGHQGRYLUDLQWHJUDUGH¿QLWLYDPHQWHRTXDGUR
GHFRODERUDGRUHVGDHPSUHVD
• Programa Novas Energias: ,QLFLDGR HP R SURJUDPD EXVFD HVWXGDQWHV H SUR¿VVLRQDLV
UHFpPIRUPDGRVHPFXUVRVDOLQKDGRVjVRSRUWXQLGDGHVDEHUWDVQDViUHDVGHQHJyFLRGDHPSUHVD
&RPRSURMHWREXVFDPRVGHVHQYROYHUMRYHQVFRPDWLWXGHGHOLGHUDQoDSDUDDVVXPLUHPSRVLo}HV
GHGHVWDTXHTXHFRQWULEXDPSDUDDUHQRYDomRHSHUHQLGDGHGRQRVVRQHJyFLR
• Avaliação de Desempenho: )HUUDPHQWDTXHIDFLOLWDRUJDQL]DHSHUPLWHDQiOLVHUHJXODUGHGHVHPSHQKRGHFDGDFRODERUDGRUFRQVWLWXLQGRSDUkPHWURVGHDWXDomRUHDOHLQGLFDQGRSRWHQFLDLV
VXFHVVRUHV7HPFRPRSULQFLSDLVEHQHItFLRV YDORUL]DUSUR¿VVLRQDLVGHVHQYROYHUSRWHQFLDOLGDGHVFRQVWUXLUIRUWHVHTXLSHVGHWUDEDOKRHQWUHRXWURV
• Treinamento/Capacitação: 'XUDQWHRDQRVmRH[HFXWDGRVGLYHUVRVWUHLQDPHQWRVFRPIRFRQDV
QRVVDVQHFHVVLGDGHVD¿PGHFRQVWUXLUHTXLSHVSUHSDUDGDVHDWXDOL]DGDV$FDSDFLWDomRHGHVHQYROYLPHQWRSUR¿VVLRQDOSHUPLWHPRDOFDQFHGHUHVXOWDGRVH¿FD]HV
• Benefícios: $SROtWLFDGHEHQHItFLRVGD'HOWD6XFURHQHUJLDpDSOLFiYHODWRGRVRVVHXVFRODERUDGRUHVDEUDQJHQGRGHVGHRSODQRGHVD~GHFRQYrQLRFRPIDUPiFLDVSODQRRGRQWROyJLFRYDOH
DOLPHQWDomRFRQYrQLRVFRPLQVWLWXLo}HVGHHQVLQRVXSHULRUHVFRODVGHLGLRPDVHSUR¿VVLRQDOL]DQWHVGHQWUHRXWURV
• Remuneração variável: %DVHDGDHPLQGLFDGRUHVGHSHUIRUPDQFHGDVHTXLSHV(VVHVLQGLFDGRUHVVmRGH¿QLGRVHSDJRVFRQIRUPHRDWLQJLPHQWRGDVPHWDVSUpHVWDEHOHFLGDV
• Datas Comemorativas 1RV ~OWLPRV DQRV D 'HOWD 6XFURHQHUJLD GHVHQYROYHX FDPSDQKDV LQWHUQDVYLVDQGRYDORUL]DUVHXVFRODERUDGRUHV)RUDPGHVHQYROYLGDVDo}HVHPFRPHPRUDomRDR
'LDGD0XOKHU'LDGDV0mHV'LDGRV3DLVH1DWDO$OpPGRWUDGLFLRQDO7RUQHLRGH)XWHERO
UHDOL]DGRHPWRGDVDVXQLGDGHVQRSHUtRGRGDHQWUHVVDIUD
• Segurança: $'HOWD6XFURHQHUJLDSUH]DSHODVD~GHHVHJXUDQoDGHVHXVFRODERUDGRUHVGLUHWRVH
LQGLUHWRV$TXLRWHPDUHFHEHWUDWDPHQWRDPSORDWHQGHQGRDRFRQFHLWRGH(+6$SUHVHUYDomR
GDLQWHJULGDGHItVLFDpSULPRUGLDOHVHGiDWUDYpVGHXPDJHVWmRSUHYHQWLYDXWLOL]DQGRLQVWUXPHQWRVFRPRURQGDVHLQVSHomR''6 'LiORJR'LiULRGH6HJXUDQoD H'064 'LiORJR0HQVDOGH
6HJXUDQoDH4XDOLGDGH DOpPGHFRQWDUPRVFRPXPD&,3$
• Saúde ocupacional: $OpPGHFXPSULUFRPDOHJLVODomRD6D~GH2FXSDFLRQDOSULPDSHODTXDOLGDGH GH YLGD GR WUDEDOKDGRU GHVHQYROYHQGR FDPSDQKDV LQWHUQDV GH SUHYHQomR H VD~GH 6mR
UHDOL]DGDVDo}HVFRPRVFRODERUDGRUHVHQYROYHQGRJLQiVWLFDODERUDOHUJRQRPLDFDPSDQKDVGH
BALANÇO PATRIMONIAL - Em 31 de Março (PPLOKDUHVGHUHDLV
Passivo e patrimônio líquido
Passivo circulante
(PSUpVWLPRVH¿QDQFLDPHQWRV
)RUQHFHGRUHV
,QVWUXPHQWRV¿QDQFHLURVGHULYDWLYRV
6DOiULRVHHQFDUJRVVRFLDLVDSDJDU
7ULEXWRVDUHFROKHU
$GLDQWDPHQWRVGHFOLHQWHV
2XWURVSDVVLYRV
1.205.838 1.046.074
Total do passivo circulante
Passivo não circulante
(PSUpVWLPRVH¿QDQFLDPHQWRV
,QVWUXPHQWRV¿QDQFHLURVGHULYDWLYRV
7ULEXWRVDUHFROKHU
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDOGLIHULGRV
3URYLVmRSDUDFRQWLQJrQFLDV
Total do passivo não circulante
Total do passivo
Patrimônio líquido
&DSLWDOVRFLDO
5HVHUYDVGHOXFURV
2.602.497 2.966.883
Total do patrimônio líquido
Total do passivo e do patrimônio líquido
3.808.335 4.012.957
$VQRWDVH[SOLFDWLYDVGDDGPLQLVWUDomRVmRSDUWHLQWHJUDQWHGDVGHPRQVWUDo}HV¿QDQFHLUDV
Nota
2018
2017
Nota
2018
2017
620.827
551.918
21
1.572.402 1.741.800
2.193.229 2.293.718
1.615.106 1.719.239
3.808.335 4.012.957
'(021675$d2'$6087$d®(6'23$75,0Ð1,2/Ë48,'2([HUFtFLRV¿QGRVHPGHPDUoR (PPLOKDUHVGHUHDLV
Reservas de lucros
Reserva de
Lucros
Lucros à disposição
LQFHQWLYRV¿VFDLV
DUHDOL]DU
GRVDFLRQLVWDV
342.523
292.295
Capital
1RWD
VRFLDO /HJDO
Em 1º de abril de 2016
800.000
'LVWULEXLomRGHGLYLGHQGRV
/XFUROtTXLGRGRH[HUFtFLR
'HVWLQDomRGROXFUROtTXLGR
&RQVWLWXLomRGHUHVHUYDOHJDO
&RQVWLWXLomRGHUHVHUYDGHOXFURVjGLVSRVLomRGRVDFLRQLVWDV
Em 31 de março de 2017
800.000 14.400
338.954
'LVWULEXLomRGHGLYLGHQGRV
&LVmRSDUFLDOGD&RPSDQKLD
H
,QWHJUDOL]DomRGHFDSLWDOVRFLDOFRPUHVHUYDVGHOXFURV
/XFUROtTXLGRGRH[HUFtFLR
'HVWLQDomRGROXFUROtTXLGR
&RQVWLWXLomRGHUHVHUYDOHJDO
&RQVWLWXLomRGHUHVHUYDGHLQFHQWLYRV¿VFDLV
'LYLGHQGRVPtQLPRVREULJDWyULRV
&RQVWLWXLomRGHUHVHUYDGHOXFURVjGLVSRVLomRGRVDFLRQLVWDV
Em 31 de março de 2018
1.000.000
9.494
19.451
$VQRWDVH[SOLFDWLYDVGDDGPLQLVWUDomRVmRSDUWHLQWHJUDQWHGDVGHPRQVWUDo}HV¿QDQFHLUDV
Lucros
DFXPXODGRV
7RWDO
1.434.818
565.885
586.161
1.719.239
1.615.106
NOTAS EXPLICATIVAS ÀS DEMONSTRAÇÕES FINANCEIRAS 31 DE MARÇO DE 2018 (PPLOKDUHVGHUHDLVH[FHWRTXDQGRLQGLFDGRGHRXWUDIRUPD
1. Contexto operacional - $8VLQD'HOWD6$ ³&RPSDQKLD´RX³'HOWD6XFURHQHUJLD´ pXPD
VRFLHGDGHDQ{QLPDGHFDSLWDOIHFKDGRFRPVHGHQDFLGDGHGH'HOWD(VWDGRGH0LQDV*HUDLVH
RVHXSULQFLSDOFRQWURODGRUpDholdingIDPLOLDU953DUWLFLSDo}HV6$ ³95´ $&RPSDQKLD
IRLFRQVWLWXtGDHP GHPDLRGHHLQLFLRXDVRSHUDo}HVHPGHRXWXEURGHDWUDYpVGD
VHSDUDomRGDVXQLGDGHVSURGXWLYDVGR*UXSR&DUORV/\UDHWHPFRPRDWLYLGDGHSUHSRQGHUDQWHR
SODQWLRHDLQGXVWULDOL]DomRGDFDQDGHDo~FDUHVHXVGHULYDGRVLQGXVWULDLVDSURGXomRGHHQHUJLD
HOpWULFDDFRPHUFLDOL]DomRGHVHXVSURGXWRVQRPHUFDGRLQWHUQRHH[WHUQRHDSDUWLFLSDomRHP
RXWUDVVRFLHGDGHV$OpPGHSURGXomRSUySULDDFDQDGHDo~FDUSURFHVVDGDWDPEpPpDGTXLULGD
GHWHUFHLURV SDUFHLURVDJUtFRODVHIRUQHFHGRUHV 2SODQWLRGHFDQDGHDo~FDUUHTXHUXPSHUtRGR
GHDWpPHVHVSDUDPDWXUDomRHLQtFLRGHFROKHLWDDTXDORFRUUHJHUDOPHQWHHQWUHRVPHVHV
GHDEULODGH]HPEURSHUtRGRHPTXHWDPEpPRFRUUHDSURGXomRGHDo~FDUHWDQROHGHHQHUJLD
$&RPSDQKLDSRVVXLWUrVXQLGDGHVLQGXVWULDLVORFDOL]DGDVQDUHJLmRGRWULkQJXORPLQHLURQDV
FLGDGHV GH 'HOWD &RQFHLomR GDV$ODJRDV H &RQTXLVWD FRP FDSDFLGDGH WRWDO LQVWDODGD SDUD D
PRDJHP GH PLOK}HV GH WRQHODGDV GH FDQDGHDo~FDU$ DXWRUL]DomR SDUD D HPLVVmR GHVWDV
GHPRQVWUDo}HV¿QDQFHLUDVRFRUUHXQDUHXQLmRGDGLUHWRULDUHDOL]DGDHP GHPDLRGH1.1.
Cisão parcial da Companhia, com versão do acervo líquido para a Tellus Agro S.A. - (P
GHDEULOGHIRLDSURYDGDHP$VVHPEOHLD*HUDO([WUDRUGLQiULDSHORVDFLRQLVWDVDFLVmRSDUFLDOGD&RPSDQKLDFRPYHUVmRGRDFHUYROLTXLGRSDUDD7HOOXV$JUR6$ ³7HOOXV´ EDVHDGRHP
XPODXGRGHDYDOLDomRDYDORUHVFRQWiEHLVGHGHIHYHUHLURGH$7HOOXVpXPDHPSUHVD
GHPHVPRFRQWUROHDFLRQiULRGD&RPSDQKLD2REMHWLYRGDFLVmRIRLSDUDUDFLRQDOL]DUHDSHUIHLoRDUDHVWUXWXUDVRFLHWiULDHJHVWmRSDWULPRQLDOGR*UXSRHPHOKRUDVVHJXUDUDFRQWLQXLGDGH
HGHVHQYROYLPHQWRGDVVXDVDWLYLGDGHVHPSUHVDULDLVPHGLDQWHDVHJUHJDomRGRVLPyYHLVUXUDLV
HXUEDQRV$EDL[RGHPRQVWUDPRVRVLPSDFWRVQREDODQoRSDWULPRQLDOGD&RPSDQKLDHPGH
DEULOGH
Saldos em
Parcela
Saldos
01/04/2017
cindida
após cisão
&DL[DHHTXLYDOHQWHVGHFDL[D
&RQWDVDUHFHEHUGHFOLHQWHV
2XWURVDWLYRVFLUFXODQWHV
Total do ativo circulante
1.046.074
(13.250)
1.032.824
3URSULHGDGHVSDUDLQYHVWLPHQWRV
,PRELOL]DGR 1RWD
2XWURVDWLYRVQmRFLUFXODQWHV
Total do ativo não circulante
2.966.883
(356.646)
2.610.237
Total do ativo
4.012.957
(369.896)
3.643.061
)RUQHFHGRUHV
2XWURVSDVVLYRVFLUFXODQWHV
Total do passivo circulante
551.918
(663)
551.255
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDOGLIHULGRV
2XWURVSDVVLYRVQmRFLUFXODQWHV
Total do passivo não circulante
1.741.800
(83.127)
1.658.673
Total do passivo
2.293.718
(83.790)
2.209.928
&DSLWDOVRFLDO 1RWD
5HVHUYDVGHOXFURV
Total do patrimônio líquido
1.719.239
(286.106)
1.433.133
Total do passivo e do patrimônio líquido
4.012.957
(369.896)
3.643.061
10. SUSTENTABILIDADE E RESPONSABILIDADE CORPORATIVA
$'HOWDWHPFRPRSROtWLFDGH5+PDQWHUVHPSUHREHPHVWDUGHWRGRVRVVHXVFRODERUDGRUHV
$VHJXUDQoDHDSUHYHQomRGHDFLGHQWHVQRWUDEDOKRVmRSRQWRVFUXFLDLVGD&RPSDQKLD2VLQYHVWLPHQWRV HP VD~GH H VHJXUDQoD GR WUDEDOKR VmR FRQVWDQWHV H HQWUH HOHV SRGHPRV FLWDU RV
UHDOL]DGRVQDVDIUDHHPFXUVRWDLVFRPRPHOKRULDVQRVLVWHPDGHOLQKDVGHYLGDV
FRPEDWHHSUHYHQomRGHLQFrQGLRVPRGHUQL]DQGRRVGLVSRVLWLYRVH[LVWHQWHVSURWHomRGHSDUWHV
PyYHLV H URWDWLYDV PRQLWRUDPHQWR YLD VDWpOLWH GH WRGRV RV YHtFXORV DOpP GH WUHLQDPHQWRV H
FDPSDQKDVHGXFDWLYDVDRVFRODERUDGRUHV(VWHVLQYHVWLPHQWRVVmRIRFDGRVSULQFLSDOPHQWHSDUD
DUHGXomRGHDFLGHQWHV&RPRUHVXOWDGRKRXYHXPDUHGXomRGHQDFRUUHODomRGHDFLGHQWHV
versusKRUDVWUDEDOKDGDV DFLGHQWHVSRUPLOK}HVKRUDVWUDEDOKDGDVQDVDIUDDWXDOFRQWUD
QDVDIUDDQWHULRU $&RPSDQKLDGLYXOJRXHVWHDQRVHX&yGLJRGHeWLFDH&RQGXWDTXHUHWUDWD
RVSDGU}HVGHFRPSRUWDPHQWRTXHVHUmRDGRWDGRVSRUWRGRVRVLQWHJUDQWHVGDHPSUHVDRVTXDLV
HVWmRDOLQKDGRVFRPDQRVVDFXOWXUDHUHVSRQVDELOLGDGHHPSUHVDULDOFXMRVSULQFtSLRVVmRIRFDGRV
QRGHVHQYROYLPHQWRVXVWHQWiYHOQDpWLFDWUDQVSDUrQFLDUHVSHLWRDRPHLRDPELHQWHHLQWHJUDomR
FRPDVRFLHGDGHHDVFRPXQLGDGHVQDVTXDLVHVWDPRVLQVHULGRV$'HOWDWHQGRFRPRPLVVmR
³SURGX]LUFRPH[FHOrQFLDHQHUJLDHPIRUPDGHDOLPHQWRFRPEXVWtYHOHHQHUJLDSUHVHUYDQGRR
PHLRDPELHQWHHREHPHVWDUVRFLDO´DGRWDSUiWLFDVTXHUHVSHLWDPDQDWXUH]DDWUDYpVGDJHVWmR
GHHPLVV}HVDWPRVIpULFDVHOLPLQDQGRDTXHLPDGDFDQDGHDo~FDUFRPGHVXDFROKHLWD
PHFDQL]DGD PRQLWRUDPHQWR GD TXDOLGDGH GR DU WDQWR GDV FDOGHLUDV FRPR DR HQWRUQR GR HPSUHHQGLPHQWR UHQRYDomR GD IURWD DXPHQWR GD XWLOL]DomR GR FRPEXVWtYHO GLHVHO 6 PHQRV
SROXHQWH HPRQLWRUDPHQWRGDIXPDoDHPLWLGDSRUHVWHVYHtFXORV$JHVWmRGHUHFXUVRVKtGULFRV
pRXWUDSUHRFXSDomRGDHPSUHVDLQYHVWLQGRQRVLVWHPDGHDSURYHLWDPHQWRGDiJXDDWUDYpVGH
FLUFXLWRIHFKDGRHHOLPLQDomRGDODYDJHPGDFDQDQDHVWHLUDGDPRHQGD$OpPGLVVRH[LVWHD
5331 5HVHUYD3DUWLFXODUGR3DWULP{QLR1DWXUDO FRPGDiUHDSUHVHUYDGDHFRPSRVWDGH
ÀRUDHIDXQDWtSLFDGR&HUUDGRFRPRWDPEpPDHGXFDomRDPELHQWDOSDUDVHXVFRODERUDGRUHVH
FRPXQLGDGH
11. AGRADECIMENTOS
$$GPLQLVWUDomRGD'HOWD6XFURHQHUJLDDJUDGHFHDRVDFLRQLVWDVFOLHQWHVIRUQHFHGRUHVHSDUFHLURVLQVWLWXLo}HV¿QDQFHLUDVHjVFRPXQLGDGHVGDiUHDGHDWXDomRGHQRVVDVXQLGDGHVSHODFRODERUDomRHFRQ¿DQoDGHSRVLWDGRVHPHVSHFLDODRVFRODERUDGRUHVSHORiUGXRHVIRUoRFRPSHWrQFLDH
GHGLFDomRSDUDRFXPSULPHQWRGRVREMHWLYRVHPHWDVHVWDEHOHFLGRV
'HOWD GHPDLRGH
DEMONSTRAÇÃO DO RESULTADO
([HUFtFLRV¿QGRVHPGHPDUoR (PPLOKDUHVGHUHDLV
Nota
2018
2017
5HFHLWDGHYHQGDV
&XVWRGRVSURGXWRVYHQGLGRV
9DULDomRGRYDORUMXVWRGRVDWLYRVELROyJLFRV
Lucro bruto
530.988
554.688
'HVSHVDVHUHFHLWDVRSHUDFLRQDLV
'HVSHVDVFRPYHQGDV
'HVSHVDVJHUDLVHDGPLQLVWUDWLYDV
2XWUDVUHFHLWDVRSHUDFLRQDLVOtTXLGDV
/XFURDQWHVGDVUHFHLWDVHGHVSHVDV¿QDQFHLUDV
5HFHLWDV¿QDQFHLUDV
'HVSHVDV¿QDQFHLUDV
9DULDomRFDPELDOOtTXLGD
Lucro antes do imposto de renda e da contribuição social
247.497
441.860
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDO
&RUUHQWHV
'LIHULGRV
Lucro líquido do exercício
189.882
287.990
$VQRWDVH[SOLFDWLYDVGDDGPLQLVWUDomRVmRSDUWHLQWHJUDQWHGDVGHPRQVWUDo}HV¿QDQFHLUDV
DEMONSTRAÇÃO DO RESULTADO ABRANGENTE
([HUFtFLRV¿QGRVHPGHPDUoR (PPLOKDUHVGHUHDLV
2018
2017
/XFUROtTXLGRGRH[HUFtFLR
2XWURVUHVXOWDGRVDEUDQJHQWHV
Total dos resultados abrangentes do exercício
189.882
287.990
$VQRWDVH[SOLFDWLYDVGDDGPLQLVWUDomRVmRSDUWHLQWHJUDQWHGDVGHPRQVWUDo}HV¿QDQFHLUDV
DEMONSTRAÇÃO DOS FLUXOS DE CAIXA
([HUFtFLRV¿QGRVHPGHPDUoR (PPLOKDUHVGHUHDLV
YDFLQDomR2XWXEUR5RVD1RYHPEUR$]XOHQWUHRXWUDV
2. Políticas contábeis - 2.1. Base de preparação e apresentação - $VGHPRQVWUDo}HV¿QDQFHLUDVIRUDPHODERUDGDVGHDFRUGRFRPDVSUiWLFDVFRQWiEHLVDGRWDGDVQR%UDVLO %5*$$3 DV
TXDLVDEUDQJHPDOHJLVODomRVRFLHWiULDRV3URQXQFLDPHQWRVDV2ULHQWDo}HVHDV,QWHUSUHWDo}HV
HPLWLGDVSHOR&RPLWrGH3URQXQFLDPHQWRV&RQWiEHLV &3& HQRUPDVHPLWLGDVSHOR&RQVHOKR
)HGHUDO GH &RQWDELOLGDGH &)& H HYLGHQFLDP WRGDV DV LQIRUPDo}HV UHOHYDQWHV SUySULDV GDV
GHPRQVWUDo}HV ¿QDQFHLUDV H VRPHQWH HODV DV TXDLV HVWmR FRQVLVWHQWHV FRP DV XWLOL]DGDV SHOD
DGPLQLVWUDomRQDVXDJHVWmR$VGHPRQVWUDo}HV¿QDQFHLUDVIRUDPSUHSDUDGDVXWLOL]DQGRRFXVWR
KLVWyULFRFRPREDVHGHYDORUH[FHWRTXDQGRDSOLFiYHOSHODYDORUL]DomRGHGHWHUPLQDGRVDWLYRV
H SDVVLYRV FRPR LQVWUXPHQWRV ¿QDQFHLURV LQFOXVLYH LQVWUXPHQWRV GHULYDWLYRV H DWLYRV ELROyJLFRV RV TXDLV VmR PHQVXUDGRV SHOR YDORU MXVWR$ SUHSDUDomR GDV GHPRQVWUDo}HV ¿QDQFHLUDV
UHTXHURXVRGHFHUWDVHVWLPDWLYDVFRQWiEHLVFUtWLFDVHWDPEpPRH[HUFtFLRGHMXOJDPHQWRSRU
SDUWH GD DGPLQLVWUDomR GD &RPSDQKLD QR SURFHVVR GH DSOLFDomR GDV VXDV SROtWLFDV FRQWiEHLV
$TXHODViUHDVTXHUHTXHUHPPDLRUQtYHOGHMXOJDPHQWRHSRVVXHPPDLRUFRPSOH[LGDGHEHP
FRPR DV iUHDV QDV TXDLV SUHPLVVDV H HVWLPDWLYDV VmR VLJQL¿FDWLYDV SDUD DV GHPRQVWUDo}HV ¿QDQFHLUDVHVWmRGLYXOJDGDVQD1RWD2.2. Sumário das principais práticas contábeis - $V
SROtWLFDVFRQWiEHLVGHVFULWDVDEDL[RWrPVLGRDSOLFDGDVGHPDQHLUDFRQVLVWHQWHDWRGRVRVH[HUFtFLRVDSUHVHQWDGRVQHVWDVGHPRQVWUDo}HV¿QDQFHLUDVa) Conversão de moeda estrangeira - (i)
Moeda funcional e moeda de apresentação - 2VLWHQVLQFOXtGRVQDVGHPRQVWUDo}HV¿QDQFHLUDV
GD&RPSDQKLDVmRPHQVXUDGRVXVDQGRDPRHGDGRSULQFLSDODPELHQWHHFRQ{PLFRQRTXDOHOD
DWXD ³DPRHGDIXQFLRQDO´ $VGHPRQVWUDo}HV¿QDQFHLUDVVmRDSUHVHQWDGDVHP5HDLV 5 TXH
pDPRHGDIXQFLRQDOHGHDSUHVHQWDomRGD&RPSDQKLD(ii) Transações e saldos - $VRSHUDo}HV
FRPPRHGDVHVWUDQJHLUDVVmRFRQYHUWLGDVSDUDDPRHGDIXQFLRQDOXWLOL]DQGRDVWD[DVGHFkPELR
YLJHQWHVQDVGDWDVGDVWUDQVDo}HVRXQDVGDWDVGDDYDOLDomRTXDQGRRVLWHQVVmRUHPHQVXUDGRV
2VJDQKRVHDVSHUGDVFDPELDLVUHVXOWDQWHVGDOLTXLGDomRGHVVDVWUDQVDo}HVHGDFRQYHUVmRSHODV
WD[DV GH FkPELR GR ¿QDO GR H[HUFtFLR UHIHUHQWHV D DWLYRV H SDVVLYRV PRQHWiULRV HP PRHGDV
HVWUDQJHLUDV VmR UHFRQKHFLGRV QD GHPRQVWUDomR GR UHVXOWDGR H DSUHVHQWDGRV FRPR ³9DULDomR
FDPELDOOtTXLGD´b) Apuração do resultado - 2UHVXOWDGRGDVRSHUDo}HVpDSXUDGRHPFRQIRUPLGDGHFRPRUHJLPHFRQWiELOGHFRPSHWrQFLDGHH[HUFtFLR$UHFHLWDFRPSUHHQGHRYDORUMXVWR
GDFRQWUDSUHVWDomRUHFHELGDRXDUHFHEHUSHODFRPHUFLDOL]DomRGHSURGXWRVQRFXUVRQRUPDOGDV
DWLYLGDGHVGD&RPSDQKLDHpDSUHVHQWDGDOtTXLGDGRVLPSRVWRVGDVGHYROXo}HVGRVDEDWLPHQWRV
HGRVGHVFRQWRV2UHFRQKHFLPHQWRGDUHFHLWDRFRUUHTXDQGRRYDORUSRGHVHUPHQVXUDGRFRP
VHJXUDQoDpSURYiYHOTXHEHQHItFLRVHFRQ{PLFRVIXWXURVÀXLUmRSDUDDHQWLGDGHHTXDQGRFULWpULRVHVSHFt¿FRVWLYHUHPVLGRDWHQGLGRVSDUDFDGDXPDGDVDWLYLGDGHVGD&RPSDQKLDFRQIRUPH
FULWpULRV D VHJXLU (i) Açúcar e etanol - $ &RPSDQKLD IDEULFD H YHQGH Do~FDU H HWDQRO FXMDV
UHFHLWDVVmRUHFRQKHFLGDVTXDQGRD&RPSDQKLDHIHWXDDHQWUHJDGHVVHVSURGXWRVSDUDRVFOLHQWHV
RTXDOSDVVDDWHUWRWDOOLEHUGDGHVREUHRFDQDOHRSUHoRGHUHYHQGDGRVSURGXWRVHQmRKiQHQKXPDREULJDomRQmRVDWLVIHLWDTXHSRVVDDIHWDUDDFHLWDomRGRVSURGXWRVSHORFOLHQWH$HQWUHJD
QmRRFRUUHDWpTXH L RVSURGXWRVWHQKDPVLGRHQYLDGRVSDUDRORFDOHVSHFL¿FDGRRXUHWLUDGRV
SHORFOLHQWH LL RVULVFRVGHREVROHVFrQFLDHSHUGDWHQKDPVLGRWUDQVIHULGRVSDUDRFOLHQWH LLL
RFOLHQWHWHQKDDFHLWDGRRVSURGXWRVGHDFRUGRFRPRFRQWUDWRGHYHQGD H LY DVGLVSRVLo}HVGH
DFHLWDomRWHQKDPVLGRDFRUGDGDVRXD&RPSDQKLDWHQKDHYLGrQFLDVREMHWLYDVGHTXHWRGRVRV
FULWpULRVSDUDDFHLWDomRIRUDPDWHQGLGRV(VVDVYHQGDVVmRVXEVWDQFLDOPHQWHUHDOL]DGDVPHGLDQWHRUHFHELPHQWRDQWHFLSDGRRXDLQGDFRPSUD]RGHSDJDPHQWRLQIHULRUD GLDV(ii) Energia
elétrica - $&RPSDQKLDWDPEpPSURGX]HYHQGHHQHUJLDHOpWULFD(VVDUHFHLWDpUHFRQKHFLGDFRP
Nota
2018
2017
Fluxos de caixa das atividades operacionais
/XFUROtTXLGRGRH[HUFtFLR
$MXVWHVSDUDUHFRQFLOLDUROXFUROtTXLGR
DRFDL[DJHUDGRSHODVDWLYLGDGHVRSHUDFLRQDLV
'HSUHFLDomRHDPRUWL]DomR
3HUGDQDDOLHQDomRGHEHQVGRDWLYRLPRELOL]DGR
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDOGLIHULGRV
-XURVYDULDo}HVPRQHWiULDVHFDPELDLVOtTXLGDV
9DULDomRGRYDORUMXVWRGRVDWLYRVELROyJLFRV
*DQKRVQmRUHDOL]DGRVFRP
LQVWUXPHQWRV¿QDQFHLURVGHULYDWLYRV
$GLomR UHYHUVmR QDSURYLVmRSDUDFRQWLQJrQFLDV
5HYHUVmRGDSURYLVmRSDUDSHUGDVQRDWLYRLQWDQJtYHO
9DULDomRGRYDORUMXVWRGDVSURSULHGDGHVSDUDLQYHVWLPHQWR
$GLomR UHYHUVmR GDSURYLVmRSDUDSHUGDVQRVHVWRTXHV
9DULDo}HVQRVDWLYRVHSDVVLYRV
&RQWDVDUHFHEHUGHFOLHQWHV
(VWRTXHV
7ULEXWRVDUHFXSHUDU
'HSyVLWRVMXGLFLDLV
2XWURVDWLYRV
)RUQHFHGRUHV
6DOiULRVHHQFDUJRVVRFLDLVDSDJDU
$GLDQWDPHQWRVGHFOLHQWHV
7ULEXWRVDUHFROKHUHFRQWLQJrQFLDV
2XWURVSDVVLYRV
3DJDPHQWRGHMXURVVREUHHPSUpVWLPRVH¿QDQFLDPHQWRV
Caixa gerado pelas atividades operacionais
664.437
449.867
Fluxos de caixa das atividades de investimentos
$GLo}HVDRDWLYRELROyJLFR WUDWRVFXOWXUDLV
$GLo}HVDRLPRELOL]DGR
5HFHELPHQWRSRUYHQGDVGHEHQVGRDWLYRLPRELOL]DGR
3URSULHGDGHVSDUDLQYHVWLPHQWR
$TXLVLomRGHLQWDQJtYHO
$GLo}HVHPDSOLFDo}HV¿QDQFHLUDV
Caixa usado nas atividades de investimentos
(340.605) (286.322)
)OX[RVGHFDL[DGDVDWLYLGDGHVGH¿QDQFLDPHQWRV
3DJDPHQWRVGHHPSUpVWLPRVH¿QDQFLDPHQWRV
SULQFLSDO HGHSDUFHODPHQWRGHWULEXWRV
(PSUpVWLPRVH¿QDQFLDPHQWRVWRPDGRV
3DJDPHQWRGHGLYLGHQGRV
&DL[DXVDGRQDVDWLYLGDGHVGH¿QDQFLDPHQWRV
$FUpVFLPR GHFUpVFLPR OtTXLGRQRFDL[DHHTXLYDOHQWHVGHFDL[D
9DULDomRFDPELDOOtTXLGDVREUHFDL[DHHTXLYDOHQWHVGHFDL[D
&DL[DHHTXLYDOHQWHVGHFDL[DFLQGLGR
&DL[DHHTXLYDOHQWHVGHFDL[DQRLQtFLRGRH[HUFtFLR
&DL[DHHTXLYDOHQWHVGHFDL[DQR¿QDOGRH[HUFtFLR
$VQRWDVH[SOLFDWLYDVGDDGPLQLVWUDomRVmRSDUWHLQWHJUDQWHGDVGHPRQVWUDo}HV¿QDQFHLUDV
EDVHQDTXDQWLGDGHGHHQHUJLDHOpWULFD HPPHJDZDWWV GLVSRQLELOL]DGDSDUDDFRQFHVVLRQiULDGH
HQHUJLDHOpWULFDDSXUDGDDR¿QDOGHFDGDPrVF &ODVVL¿FDomRFLUFXODQWHversus não circulante
no balanço patrimonial - $&RPSDQKLDDSUHVHQWDDWLYRVHSDVVLYRVQREDODQoRSDWULPRQLDOFRP
EDVHQDFODVVL¿FDomRFLUFXODQWHRXQmRFLUFXODQWH8PDWLYRpFODVVL¿FDGRQRFLUFXODQWHTXDQGR
L VHHVSHUDUHDOL]iORRXVHSUHWHQGHYHQGrORRXFRQVXPLORQRFLFORRSHUDFLRQDOQRUPDO LL
IRUPDQWLGRSULQFLSDOPHQWHSDUDQHJRFLDomR LLL VHHVSHUDUHDOL]iORGHQWURGHPHVHVDSyVR
SHUtRGRGHGLYXOJDomR RX LY VHMDFODVVL¿FDGRFDL[DRXHTXLYDOHQWHVGHFDL[DDPHQRVTXHKDMD
UHVWULo}HVTXDQGRjVXDWURFDRXVHMDXWLOL]DGRSDUDOLTXLGDUXP
pg. 2/6