December 31, 2022 December 31, 2022

PRESUMIDO REAL
BRL BRL

Gross revenue #REF! #REF!

(-) Taxes (ISS, PIS and COFINS) #REF! #REF!
(-) Sales deduction #REF! -
Costs #REF! #REF! -
GROSS PROFIT #REF! #REF! #REF!

Administrative expenses #REF! #REF! #REF!

Personnel expenses #REF! #REF! #REF!
Tax expenses (IPTU e IOF) #REF! #REF! #REF!
Others expenses #REF! #REF! #REF!
EBITDA #REF! #REF! #REF!

Depreciation & Amortization #REF! #REF!

EBIT #REF! #REF! #REF!

Financial expenses #REF! #REF! #REF!

Financial income #REF! #REF! #REF!
PRE-TAX INCOME #REF! #REF! #REF!

Corporate Income Tax #REF! #REF! #REF!

NET INCOME #REF! #REF! #REF!

Source: BPC Source: BPC

 Lucro do período do IRPJ PIS/COFINS
Lucro #REF! Faturamento
Aliquota 15% 15% PIS (1,65%)
IRPJ a pagar #REF! COFINS (7,60%)
TOTAL a pagar
Lucro real do período #REF!
#REF! (-) parcela isenta (240,000) Crédito PIS/COFINS
#REF! Base de calculo do adicional #REF! PIS
Alíquota 10% 10% COFINS
#REF! IRPJ Adicional a pagar #REF! TOTAL a substrair
#REF! TOTAL IRPJ #REF!
#REF!
#REF! Lucro do período do CSLL #REF!
#REF! (+) valor acrescido 0
(-) valor excluído 0
Base de cálculo #REF!
#REF! Alíquota 9% 9%
CSLL a pagar #REF!
#REF!
#REF! Corporate Income Tax #REF! TOTAL PIS/COFINS a pagar
#REF! Diferença #REF! Diferença

#REF! Hypothesis without credit IRPJ/CSLL of

#REF! withholding tax
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