Академический Документы
Профессиональный Документы
Культура Документы
Activo Corriente
2011
2010
2009
2008
2007
160,456
93,657
80,494
89,098
195,483
100,333
98,478
68,509
60,190
42,463
83,026
82,302
20,118
27,309
18,500
35,165
29,404
76,371
43,442
5,811
1,152,291
982,833
762,204
1,190,722
596,836
Existencias
Gastos Contratados por Anticipado
7,774
7,036
7,590
5,898
11,168
1,539,045
1,293,710
1,015,286
1,416,659
870,261
Inversiones Financieras
94,270
94,270
82,846
59,214
50,430
Existencias
12,254
111,925
639,163
610,238
538,033
490,197
436,739
Activos Intangibles
17,413
4,362
2,389
2,165
27,355
20,342
116,829
98,456
62,500
62,500
2,175
Otros Activos
Total Activo No Corriente
790,455
729,212
802,597
824,457
489,344
2,329,500
2,022,922
1,817,883
2,241,116
1,359,605
168
19
254,060
Obligaciones Financieras
595,126
600,172
622,518
938,275
28,484
188,934
251,495
187,906
139,421
43,667
93,303
64,092
3,462
32,080
18,777
20,348
20,148
92,401
4,320
52,883
58,759
111,119
TOTAL ACTIVO
Pasivo y Patrimonio
Pasivo Corriente
Sobregiros Bancarios
14,461
866,937
1,260,955
470,568
Pasivo No Corriente
Total Pasivo No Corriente
Total Pasivo
341,667
176,345
156,009
152,194
138,608
1,243,698
1,112,252
1,022,946
1,413,149
609,176
Patrimonio Neto
Total Patrimonio Neto
1,085,802
910,670
794,937
827,967
750,429
2,329,500
2,022,922
1,817,883
2,241,116
1,359,605
2009
2008
2007
80,494
89,098
195,483
68,509
60,190
42,463
20,118
27,309
18,500
76,371
43,442
5,811
762,204
1,190,722
596,836
Existencias
Gastos Contratados por Anticipado
Total Activo Corriente
7,590
5,898
11,168
1,015,286
1,416,659
870,261
82,846
59,214
50,430
111,925
538,033
490,197
436,739
0
Activo No Corriente
Inversiones Financieras
Existencias
Inmuebles, Maquinaria y Equipo
Activos Intangibles
Activo Impuestos y Participaciones Diferidos
Otros Activos
Total Activo No Corriente
TOTAL ACTIVO
2,389
2,165
116,829
98,456
62,500
62,500
2,175
802,597
824,457
489,344
1,817,883
2,241,116
1,359,605
Pasivo y Patrimonio
Pasivo Corriente
Sobregiros Bancarios
168
19
254,060
Obligaciones Financieras
622,518
938,275
28,484
187,906
139,421
43,667
3,462
32,080
18,777
92,401
52,883
58,759
111,119
14,461
866,937
1,260,955
470,568
101,886
107,214
96,677
54,123
44,980
41,931
156,009
152,194
138,608
1,022,946
1,413,149
609,176
Capital
570,306
512,452
460,841
Acciones de Inversin
119,187
106,802
95,028
8,732
12,543
37,739
Reservas Legales
87,183
75,974
65,284
Otras Reservas
-2,671
-4,090
637
Resultados Acumulados
12,200
124,286
90,900
Resultados no Realizados
794,937
827,967
750,429
1,817,883
2,241,116
1,359,605
2009
2008
2007
2006
Activo Corriente
100,396
4.43%
3.98%
14.38%
8.27%
34,472
3.77%
2.69%
3.12%
2.84%
27,747
1.11%
1.22%
1.36%
2.29%
2,188
4.20%
1.94%
0.43%
0.18%
648,771
41.93%
53.13%
43.90%
53.45%
8,853
0.42%
0.26%
0.82%
0.73%
822,427
55.85%
63.21%
64.01%
67.76%
0.00%
0.00%
0.00%
Activo No Corriente
Existencias
Gastos Contratados por Anticipado
Total Activo Corriente
41,045
4.56%
2.64%
3.71%
3.38%
Inversiones Financieras
0.00%
4.99%
0.00%
0.00%
Existencias
348,041
29.60%
21.87%
32.12%
28.68%
0.13%
0.10%
0.00%
0.00%
Activos Intangibles
6.43%
4.39%
0.00%
0.00%
2,188
3.44%
2.79%
0.16%
0.18%
Otros Activos
391,274
44.15%
36.79%
35.99%
32.24%
1,213,701
100.00%
100.00%
100.00%
100.00%
294,376
0.01%
0.00%
18.69%
24.25%
40,928
Sobregiros Bancarios
34.24%
41.87%
2.10%
3.37%
Obligaciones Financieras
29,163
10.34%
6.22%
3.21%
2.40%
25,473
0.19%
1.43%
1.38%
2.10%
0.00%
4.12%
0.00%
0.00%
54,713
2.91%
2.62%
8.17%
4.51%
12,055
0.00%
0.00%
1.06%
0.99%
Provisiones
456,708
47.69%
56.26%
34.61%
37.63%
80,348
8.58%
6.79%
10.19%
6.62%
537,056
56.27%
63.06%
44.81%
44.25%
676,645
43.73%
36.94%
55.19%
55.75%
1,213,701
100.00%
100.00%
100.00%
100.00%
2006
Fuentes
100,396
Usos
19,902
34,472
27,747
34,037
7,629
2,188
74,183
648,771
113,433
8,853
1,263
822,427
28,794
41,045
221,653
41,801
0
348,041
189,992
2,389
116,829
2,188
60,312
391,274
411,323
1,213,701
28,794
632,976
294,376
294,208
40,928
581,590
29,163
158,743
25,473
22,011
0
54,713
1,830
12,055
12,055
456,708
740,333
41,967
59,919
330,104
38,381
15,742
80,348
75,661
537,056
815,994
330,104
323,005
247,301
57,230
61,957
37,739
51,002
29,007
36,181
3,369
6,040
204,300
192,100
676,645
345,439
227,147
1,213,701
1,190,227
1,190,227
2009
2008
2007
2006
2009
80,494
89,098
195,483
100,396
80.18%
68,509
60,190
42,463
34,472
198.74%
20,118
27,309
18,500
27,747
72.51%
76,371
43,442
5,811
2,188
3490.45%
762,204
1,190,722
596,836
648,771
117.48%
2008
2007
2006
88.75%
194.71%
100.00%
174.61%
123.18%
100.00%
98.42%
66.67%
100.00%
1985.47%
265.59%
100.00%
183.54%
91.99%
100.00%
7,590
5,898
11,168
8,853
85.73%
66.62%
126.15%
100.00%
1,015,286
1,416,659
870,261
822,427
123.45%
172.25%
105.82%
100.00%
82,846
59,214
50,430
41,045
201.84%
144.27%
122.87%
100.00%
111,925
538,033
490,197
436,739
348,041
154.59%
140.84%
125.48%
100.00%
2,389
2,165
116,829
98,456
62,500
62,500
2,175
2,188
2856.49%
2856.49%
99.41%
100.00%
802,597
824,457
489,344
391,274
205.12%
210.71%
125.06%
100.00%
1,817,883
2,241,116
1,359,605
1,213,701
149.78%
184.65%
112.02%
100.00%
168
19
254,060
294,376
0.06%
0.01%
86.30%
100.00%
622,518
938,275
28,484
40,928
1521.01%
2292.50%
69.60%
100.00%
187,906
139,421
43,667
29,163
644.33%
478.07%
149.73%
100.00%
3,462
32,080
18,777
25,473
13.59%
125.94%
73.71%
100.00%
92,401
52,883
58,759
111,119
54,713
96.66%
107.39%
203.09%
100.00%
14,461
12,055
0.00%
0.00%
119.96%
100.00%
866,937
1,260,955
470,568
456,708
189.82%
276.10%
103.03%
100.00%
156,009
152,194
138,608
80,348
194.17%
189.42%
172.51%
100.00%
1,022,946
1,413,149
609,176
537,056
190.47%
263.13%
113.43%
100.00%
794,937
827,967
750,429
676,645
117.48%
122.36%
110.90%
100.00%
1,817,883
2,241,116
1,359,605
1,213,701
149.78%
184.65%
112.02%
100.00%
Gastos de Ventas
Gastos de Administracin
Otros Ingresos
2009
2008
2007
2006
2,068,901
2011
1,946,594
2010
1659635
2164437
1336180
1166342
-1.626101
-1.551654
-1581673
-1536103
-1032064
-834263
442,800
394,940
77962
628334
304116
332079
-114.242
-101.398
-82660
-55184
-57003
-48023
-84.633
-75.363
-38211
-52824
-43270
-39625
4,105
6,181
9108
105923
3913
6972
-23588
-278143
-24868
-12618
238785
Otros Gastos
Utilidad Operativa
Ingresos Financieros
Gastos Financieros
Ganancia Financieros Derivados
Res. antes de Participaciones e Imptos
248,030
224,360
-57389
348106
182888
3,959
1,575
216771
134981
33747
7292
-40.817
-39.969
-210259
-203934
-46618
-15486
28,051
16,481
6059
239,223
202,447
-44818
279153
170017
230591
-64.881
2495
-45152
-17060
-23722
-73.273
165,950
137,566
6736
-121910
-46057
-64052
165,950
137,566
-35587
112091
106900
142817
0.221
0.200
-0.052
0.181
0.207
0.375
2009
2008
2007
2006
-0.052
0.181
0.207
0.375
2009
2008
2007
2006
1659635
2164437
1336180
1166342
-1581673
-1536103
-1032064
-834263
Utilidad Bruta
77962
628334
304116
332079
Gastos de Ventas
-82660
-55184
-57003
-48023
Gastos de Administracin
-38211
-52824
-43270
-39625
9108
105923
3913
6972
-23588
-278143
-24868
-12618
Otros Ingresos
Otros Gastos
Utilidad Operativa
Calculo del EVA
-57389
2009
348106
2008
182888
2007
238785
2006
NOPAT
-55380
350114
184895
240791
950,946
980,161
889,037
756,993
12.51%
12.51%
12.51%
12.51%
-174343
227496
73676
146091
EVA
EE.RR. Miles de Nuevos Soles
Total de Ingresos Brutos
Costo Variable Admin.
Costo Variable Prod
Margen Para Costo Fijo
2009
2008
2007
2006
1659635
2164437
1336180
1166342
-112341
-232589
-100619
-77434
-1312789
-1274965
-856613
-692438
234505
656882
378948
396470
-268884
-261138
-175451
-141825
-23010
-47639
-20609
-15860
-57389
348106
182888
238785
Ingresos Financieros
216771
134981
33747
7292
-210259
-203934
-46618
-15486
279153
170017
230591
-23722
Gastos Financieros
Ganancia Financieros Derivados
Utilidad Antes de Tributos
6059
-44818
2495
-45152
-17060
Impuesto a la Renta
6736
-121910
-46057
-64052
-35587
112091
106900
142817
Ao = MCF/ UAIT
-4.09
1.89
2.07
1.66
Af = UAIT/ UAT
1.28
1.25
1.08
1.04
-5.23
2.35
2.23
1.72
At = Ao * Af
2009
2008
2007
2006
2009
2008
1659635
2164437
-95.30%
-70.97%
-77.24%
-71.53%
-1581673
-1536103
4.70%
29.03%
22.76%
28.47%
Utilidad Bruta
77962
628334
-4.98%
-2.55%
-4.27%
-4.12%
Gastos de Ventas
-82660
-55184
-2.30%
-2.44%
-3.24%
-3.40%
Gastos de Administracin
-38211
-52824
0.55%
4.89%
0.29%
0.60%
9108
105923
-1.42%
-12.85%
-1.86%
-1.08%
-23588
-278143
Utilidad Operativa
-57389
348106
Ingresos Financieros
216771
134981
-210259
-203934
-3.46%
16.08%
13.69%
20.47%
13.06%
6.24%
2.53%
0.63%
-12.67%
-9.42%
-3.49%
-1.33%
0.37%
0.00%
0.00%
0.00%
-2.70%
12.90%
12.72%
0.15%
-2.09%
-1.28%
0.41%
-5.63%
-2.14%
5.18%
19.77%
Otros Ingresos
Otros Gastos
Gastos Financieros
Ganancia Financieros Derivados
Res. antes de Participaciones e Imptos
-2.03%
-3.45%
-5.49%
Impuesto a la Renta
8.00%
12.24%
6059
-44818
279153
2495
-45152
6736
-121910
-35587
112091
-0.052
0.181
2009
2008
1336180
2007
1166342
2006
142.29%
-1032064
-834263
189.59%
304116
332079
23.48%
-57003
-48023
172.13%
-43270
-39625
96.43%
3913
6972
-24868
-12618
182888
238785
33747
7292
-46618
-15486
170017
230591
-19.44%
121.06%
73.73% 100.00%
-17060
-23722
-10.52%
190.34%
71.92% 100.00%
-46057
-64052
-10.52%
190.33%
71.91% 100.00%
106900
142817
-24.92%
78.49%
74.85% 100.00%
0.207
0.375
189.21%
130.64% 1519.26%
2007
2006
91.58% 100.00%
56.12% 100.00%
145.78%
76.59% 100.00%
ANALISIS DUPON
1
EFIC OPERATIVA
UT.NET / VT.NET
2009 -2.14%
2008 5.18%
dif
-7.32%
UTILIDAD NETA
2009
2008
dif
REND. INVERSION
ROA
2009 -1.96%
2008
5.00%
dif
-6.96%
VENTAS NETAS
2009
2008
dif
2
EFIC ACTIVOS
VT.NET /ACT.TOT
2009
0.91
2008
0.97
dif
-5.47%
REND. PATRIMON
ROE
2009 -4.48%
2008 13.54%
dif
-18.01%
ACTIVO TOTAL
2009
2008
dif
3
APALANCAMIENT
ACT.TOT. / PATR
2009
2.29
2008
2.71
dif
-15.51%
ACTIVO TOTAL
2009
2008
dif
PATRIMONIO
2009
2008
dif
UTILIDAD NETA
(35,587)
112,091
-131.75%
VENTAS NETAS
2009 1,659,635
2008 2,164,437
dif
-23.32%
COSTOS Y GASTOS
2009 1,695,222
2008 2,052,346
dif
-17.40%
COSTO VENTAS
2009 1,581,673
2008 1,536,103
dif
2.97%
G. OPERAC.
2009
120,871
2008
108,008
dif
11.91%
G. FINANCIEROS
2009
1,909
2008
241,173
dif
-99.21%
PARTIC. TRAB.
2009
(2,495)
2008
45,152
dif
-105.53%
IMPUESTOS
2009
-6736
2008
121910
dif
-105.53%
VENTAS NETAS
1,659,635
2,164,437
-23.32%
EFECTIVO.
2009
80,494
2008
89,098
dif
-9.66%
ACTIVO CORRIENT
2009 1,015,286
2008 1,416,659
dif
-28.33%
ACTIVO TOTAL
1,817,883
2,241,116
-18.88%
CARTERA
2009
164,998
2008
130,941
dif
26.01%
INVENTARIOS
2009
762,204
2008 1,190,722
dif
-35.99%
GAST ANTICIP
2009
7,590
2008
5,898
dif
28.69%
ACT. PERMANENTE
2009
802,597
2008
824,457
dif
-2.65%
ACTIVO TOTAL
1,817,883
2,241,116
-18.88%
PATRIMONIO
794,937
827,967
-3.99%
A.FIJOS NETOS
2009
540,422
2008
492,362
dif
9.76%
OTROS ACT. P.
2009
262,175
2008
332,095
dif
-21.05%
ACTIVO TOTAL
2009 1,817,883
2008 2,241,116
dif
-18.88%
PASIVO TOTAL
2009 1,022,946
2008 1,413,149
dif
-27.61%
PASIVO CTE.
2009
866,937
2008 1,260,955
dif
-31.25%
PASIVO L.P.
2009
156,009
2008
152,194
dif
2.51%
ADMINISTRAC
2009
38,211
2008
52,824
dif
-27.66%
VENTAS
2009
82,660
2008
55,184
dif
49.79%
OTROS ING EGRE
2009
14,480
2008
172,220
dif
-91.59%
OTROS GAS FIN
2009
(12,571)
2008
68,953
dif
-118.23%
BANCOS
2009
622,686
2008
938,294
dif
-33.64%
PROVEEDORES
2009
187,906
2008
139,421
dif
34.78%
OTROS
2009
56,345
2008
183,240
dif
-69.25%
ANALISIS DUPO
1
EFIC OPERATIVA
UT.NET / VT.NET
2009 -2.14%
2006 12.24%
dif
-14.39%
UTILIDAD NETA
2009
2006
dif
REND. INVERSION
ROA
2009 -1.96%
2006 11.77%
dif
-13.72%
VENTAS NETAS
2009
2006
dif
2
EFIC ACTIVOS
VT.NET /ACT.TOT
2009
0.91
2006
0.96
dif
-5.00%
REND. PATRIMON
ROE
2009 -4.48%
2006 21.11%
dif
-25.58%
ACTIVO TOTAL
2009
2006
dif
3
APALANCAMIENT
ACT.TOT. / PATR
2009
2.29
2006
1.79
dif
27.49%
ACTIVO TOTAL
2009
2006
dif
PATRIMONIO
2009
2006
dif
UTILIDAD NETA
(35,587)
142,817
-124.92%
VENTAS NETAS
2009 1,659,635
2006 1,166,342
dif
42.29%
COSTOS Y GASTOS
2009 1,695,222
2006 1,023,525
dif
65.63%
COSTO VENTAS
2009 1,581,673
2006
834,263
dif
89.59%
G. OPERAC.
2009
120,871
2006
87,648
dif
37.91%
G. FINANCIEROS
2009
1,909
2006
13,840
dif
-86.21%
PARTIC. TRAB.
2009
(2,495)
2006
23,722
dif
-110.52%
IMPUESTOS
2009
-6736
2006
64052
dif
-110.52%
VENTAS NETAS
1,659,635
1,166,342
42.29%
EFECTIVO.
2009
80,494
2006
100,396
dif
-19.82%
ACTIVO CORRIENT
2009 1,015,286
2006
822,427
dif
23.45%
ACTIVO TOTAL
1,817,883
1,213,701
49.78%
CARTERA
2009
164,998
2006
64,407
dif
156.18%
INVENTARIOS
2009
762,204
2006
648,771
dif
17.48%
GAST ANTICIP
2009
7,590
2006
8,853
dif
-14.27%
ACT. PERMANENTE
2009
802,597
2006
391,274
dif
105.12%
ACTIVO TOTAL
1,817,883
1,213,701
49.78%
PATRIMONIO
794,937
676,645
17.48%
A.FIJOS NETOS
2009
540,422
2006
348,041
dif
55.28%
OTROS ACT. P.
2009
262,175
2006
43,233
dif
506.42%
ACTIVO TOTAL
2009 1,817,883
2006 1,213,701
dif
49.78%
PASIVO TOTAL
2009 1,022,946
2006
537,056
dif
90.47%
PASIVO CTE.
2009
866,937
2006
456,708
dif
89.82%
PASIVO L.P.
2009
156,009
2006
80,348
dif
94.17%
ADMINISTRAC
2009
38,211
2006
39,625
dif
-3.57%
VENTAS
2009
82,660
2006
48,023
dif
72.13%
OTROS ING EGRE
2009
14,480
2006
5,646
dif
156.46%
OTROS GAS FIN
2009
(12,571)
2006
8,194
dif
-253.42%
BANCOS
2009
622,686
2006
335,304
dif
85.71%
PROVEEDORES
2009
187,906
2006
29,163
dif
544.33%
OTROS
2009
56,345
2006
92,241
dif
-38.92%
2009
2008
2007
2006
1.17
1.12
1.85
1.80
0.93
0.57
1.04
0.86
0.09
0.07
0.42
0.22
15.07
10.15
11.60
10.79
24.23
35.96
31.47
33.83
B) GESTION
2009
2008
2007
2006
8.42
11.02
23.63
28.61
43.36
33.13
15.44
12.76
2.08
1.29
1.73
1.29
175.89
282.93
211.08
283.85
(9) ROTACION DE
ACTIVOS TOTALES
0.91
0.97
0.98
0.96
(10) ROTACION DE
ACTIVO FIJO
2.07
2.63
2.73
2.98
C) SOLVENCIA
2009
2008
2007
2006
1.2868
1.7068
0.8118
0.7937
(7) ROTACION DE
CUENTAS X PAGAR
(veces)
(8) ROTACION DE
INVENTARIOS
Veces
(12) RAZON DE
ENDEUDAMIENTO
56.27%
63.06%
44.81%
44.25%
4.57
5.05
14.21
29.14
D) RENTABILIDAD
2009
2008
2007
2006
(14) RENDIMIENTO
SOBRE EL PATRIMONIO
(ROE)
-4.48%
13.54%
14.25%
21.11%
(15) RENDIMIENTO
SOBRE LOS ACTIVOS
(ROA
-1.96%
5.00%
7.86%
11.77%
-2.14%
5.18%
8.00%
12.24%
-0.052
0.181
0.207
0.375
(13) COBERTURA DE
GASTOS FINANCIEROS
CICLO OPERATIVO
190.96
293.08
222.68
294.63
147.60
259.95
207.23
281.87
CICLO DE EFECTIVO
FORMULA
INTERPRETACION
Consideramos alta la liquidez, la
(Ctas x cobrar
*365) / Ventas
Ventas / Ctas x
Cobrar
Lectura
Las Cuentas x pagar rotan 8.42 veces al
ao. El periodo promedio de Pagos es de
43.36 dias
Lectura
Por cada NS aportada por el dueo hay
NS 1.29 de los acreedores.
FORMULA
INTERPRETACION
(Ctas x pagar *
365) / Costo
Ventas
El financiamiento de los
proveedores a la Empresa ha
aumentado de 12 das a 43
(Existencias *
365) /Costo de
Ventas
FORMULA
Pasivo /
Patrimonio
Lo consideramos adecuado
INTERPRETACION
El nivel de endeudamiento es Bajo
Lectura
FORMULA
INTERPRETACION
perdido 0.0196 NS
Util. / Ventas
Netas
Util. / Nro de
Acciones
Ha pesar de disminuir es
excesivamente alto. Requiere Excesivo
Capital de trabajo
BETA
1???
RM
12,5
RF
6,5
TAMN
19.91%
2006
2009
Incremento
Activos
Ventas
Maquinarias Utilidad
CxCobrar
Inventarios
1,213,701
1,166,342
348,041
142,817
34,472
648,771
1,817,883
1,659,635
538,033
-35,587
68,509
762,204
49.78%
42.29%
54.59%
-124.92%
98.74%
17.48%
Caja
100,396
80,494
-19.82%
CxPagar
Patrimonio
29,163
676,645
187,906
794,937
544.33%
17.48%