A cash flow is a tool that shows the financial resources, incomes, and costs in a future line where we obtain an ample view for decisions. And the following items are raised:

• Financials resources identification 
  • Raising the bills to pay and receive 
  • Raising the bills to pay and to receive overdue 
  • The future investigation, weekly and daily of the entrances and financial inflows and outflows.

With the competitive increase in the market nowadays companies need a precification strategy. In our work, we analyze the direct and indirect costs and verify the viability, the market exception, and the financial return. The following items are evaluated: 

• The composition of fixable costs.
• The definition of variable costs.
• Apportionment of costs.
• Determination of the price throughout the examination of the sensibility of the market.
• Absorption and cost-effectiveness tests.

The legal proceedings require total precision of professionals that propose to serve their clients in the legal field. A lot of decisions are made by the judges, based on the quality of tax information presented, which is incorporated as the main factor of some processes.
In the meantime, we act with the “assistant” expertise, to support all accounting, tax, labor, and financial information required by the Judge. The information receives the appropriate treatment so that it is translated into an easy understanding for those who analyze them.

The works related to the counting of stocks have as objective the realization of counting physical stocks of the company, aiming at the closure of financial statements from 12/31/20XX and include the following steps:

• Analysis of the physical counting procedures adopted by the company;
• Tests for counting stocks;
• Analysis of segregation of inputs and outputs;
• Preparation of analytical report on the variations found, as well as the failure of criteria by employees.
• Test of the final balance, as opposed to the balance, informed in Inventory record and Balance Sheet of the company.

Due to misinterpretation of current legislation, or even lack of knowledge of the issues in general, many companies are financially harmed by cash expenditures, as they do not properly use their tax assets.

We call each and every credit obtained administratively, therefore, net and certain, which were not appropriated due to the incorrect interpretation of the related matters, as well as due to the lack of knowledge on the part of the administrative body of the companies.

There is an immense line of opportunities that we can develop, for different segments, ranging from industry to agriculture, and among the most well-known assets, the following stand out:

• PIS and COFINS NON-CUMULATIVE;
• IPI REFUNDS;
• ACCUMULATED ICMS CREDITS;
• EXTEMPORARY ICMS CREDITS.

A due diligence process aims to give security to any investment and to add results to identify, assess and minimize the risks of the business before being done.

Therefore, we can develop the following procedures that will help in the correct decision-making:

• Accounting – Critical analysis of statements verifying the existence of possible contingencies arising from non-compliance with the Brazilian standards accounting and income tax legislation;
• Legal – Analysis of all contracts and company licenses, verification of the existence of ongoing processes and obtaining copies of these documents, verification of the existence of financial reserves for these contingencies, verification of any factor that may generate eventual processes, and verification of compliance with the laws of the bodies regulating that sector;
• Tax – Verification of compliance with legal obligations and principle accessory tax following the requirements of existing legislation;
• Labor – Verification of compliance with labor obligations and social security and act accordingly with the requirements of existing legislation;
• Economic – Investigation of the financial and commercial situation of the company that’s a target.

The Santech created a specialized team for Business Evaluation Valuation, with operations in various sectors of the economy and companies of different sizes, using recognized analytical methodologies such as: discounted cash flow method – WACC, market multiples, equity, calculation of the EBITDA, and operational discontinuity. Depending on the purpose of the assessment, we will use the most appropriate methodology for the correct calculation of company value.