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ANLISIS VERTICAL
ACTIVO
2013
ACTIVO DISPONIBLE
EFECTIVO Y EQUIVALENTE DE EFECTIVO
CTAS.POR COBRAR COMERCIALES TERC
PROV.CTA.COBRANZA DUDOSA
Subtotal Neto Ctas por Cobrar Com. Terceros
CTAS.POR COBRAR ACCIONISTAS
CTAS POR COBRAR RELACIONADAS
GASTOS ANTICIPADOS
TOTAL ACTIVO DISPONIBLE
898,679.00
3,617,802.00
(64,103.00)
3,553,699.00
1,194,501.00
881,064.00
522,110.52
7,050,053.52
6.15%
24.78%
-0.44%
24.34%
8.18%
6.03%
3.58%
0.48
ACTIVO REALIZABLE
MERCADERIA
EXISTENCIAS POR RECIBIR
TOTAL ACTIVO REALIZABLE
6,745,506.00
0.00
6,745,506.00
46.20%
0.00%
46.20%
163,548.00
787,716.00
(145,389.00)
642,327.00
0.00
0.00
805,875.00
1.12%
5.39%
-1.00%
0.04
0.00%
0.00%
0.06
14,601,434.52
100.00%
ACTIVO INMOVILIZADO
INVERSIONES MOBILIARIAS
INM.MAQ.Y EQUIPOS
(-)DEPREC.ACUMULADA
INM. MAQ y EQUIPO NETO
INTANGIBLES
CARGAS DIFERIDAS
TOTAL ACTIVO INMOVILIZADO
TOTAL ACTIVO
ANLISIS VERTICAL
PASIVO
PASIVO
TRIBUTOS POR PAGAR
REMUNERAC.Y PARTIC.P.PAGAR
CTAS.POR PAGAR COMERCIALES TERC
CTAS POR PAGAR RELACIONADAS
OBLIGACIONES FINANCIERAS
TOTAL PASIVO CORRIENTE
OBLIGACIONES FINANCIERAS (LP)
TOTAL PASIVO (LP)
TOTAL PASIVO
CAPITAL y PATRIMONIO
CAPITAL SOCIAL
2013
435,092.10
220,669.92
8,991,336.50
2,495,175.00
1,167,730.00
13,310,003.52
2.98%
1.51%
61.58%
17.09%
8.00%
91.16%
0.00
0.00
0.00%
0.00%
13,310,003.52
91.16%
1,177,654.00
8.07%
CAPITAL ADICIONAL
EXCEDENTE DE REVALUACION
RESERVA
RESULT.ACUMULADOS
RESULT.DEL PERIODO
PATRIMONIO NETO
TOTAL PASIVO Y PATRIMONIO
51,436.00
28,782.54
33,558.46
1,291,431.00
14,601,434.52
(0.00)
0.00%
0.00%
0.35%
0.20%
0.23%
8.84%
100.00%
2013
ACTIVO DISPONIBLE
EFECTIVO Y EQUIVALENTE DE EFECTIVO
CTAS.POR COBRAR COMERCIALES TERC
PROV.CTA.COBRANZA DUDOSA
Subtotal Neto Ctas por Cobrar Com. Terceros
CTAS.POR COBRAR ACCIONISTAS
CTAS POR COBRAR RELACIONADAS
GASTOS ANTICIPADOS
TOTAL ACTIVO DISPONIBLE
898,679.00
3,617,802.00
(64,103.00)
3,553,699.00
1,194,501.00
881,064.00
522,110.52
7,050,053.52
-61.55%
-8.53%
1.79%
-8.72%
-16.41%
-13.08%
19.75%
-15.19%
ACTIVO REALIZABLE
MERCADERIA
EXISTENCIAS POR RECIBIR
TOTAL ACTIVO REALIZABLE
6,745,506.00
0.00
6,745,506.00
39.09%
0.00%
39.09%
163,548.00
787,716.00
(145,389.00)
642,327.00
0.00
0.00
805,875.00
359.24%
23.96%
24.00%
23.96%
0.00%
0.00%
93.17%
14,601,434.52
15.87%
ACTIVO INMOVILIZADO
INVERSIONES MOBILIARIAS
INM.MAQ.Y EQUIPOS
(-)DEPREC.ACUMULADA
INM. MAQ y EQUIPO NETO
INTANGIBLES
CARGAS DIFERIDAS
TOTAL ACTIVO INMOVILIZADO
TOTAL ACTIVO
ANLISIS HORIZONTAL
PASIVO
PASIVO
TRIBUTOS POR PAGAR
REMUNERAC.Y PARTIC.P.PAGAR
CTAS.POR PAGAR COMERCIALES TERC
CTAS POR PAGAR RELACIONADAS
OBLIGACIONES FINANCIERAS
TOTAL PASIVO CORRIENTE
OBLIGACIONES FINANCIERAS (LP)
TOTAL PASIVO (LP)
TOTAL PASIVO
2013
435092.10
220,669.92
8,991,336.50
2,495,175.00
1,167,730.00
13,310,003.52
0.00%
-17.53%
16.18%
-10.66%
90.75%
17.25%
0.00
0.00
0.00%
0.00%
13,310,003.52
17.25%
CAPITAL y PATRIMONIO
CAPITAL SOCIAL
CAPITAL ADICIONAL
EXCEDENTE DE REVALUACION
RESERVA
RESULT.ACUMULADOS
RESULT.DEL PERIODO
1,177,654.00
0.00
0.00
51,436.00
28,782.54
33,558.46
0.00%
0.00%
0.00%
6.52%
116.59%
0.00%
PATRIMONIO NETO
1,291,431.00
1.66%
14,601,434.52
15.87%
ANLISIS EVOLUTIVO
ACTIVO
2013
ACTIVO DISPONIBLE
EFECTIVO Y EQUIVALENTE DE EFECTIVO
CTAS.POR COBRAR COMERCIALES TERC
PROV.CTA.COBRANZA DUDOSA
Subtotal Neto Ctas por Cobrar Com. Terceros
CTAS.POR COBRAR ACCIONISTAS
CTAS POR COBRAR RELACIONADAS
GASTOS ANTICIPADOS
TOTAL ACTIVO DISPONIBLE
898,679.00
3,617,802.00
(64,103.00)
3,553,699.00
1,194,501.00
881,064.00
522,110.52
7,050,053.52
-61.55%
-8.53%
1.79%
-8.72%
-16.41%
-13.08%
19.75%
-15.19%
ACTIVO REALIZABLE
MERCADERIA
EXISTENCIAS POR RECIBIR
TOTAL ACTIVO REALIZABLE
6,745,506.00
0.00
6,745,506.00
39.09%
0.00%
39.09%
ACTIVO INMOVILIZADO
INVERSIONES MOBILIARIAS
INM.MAQ.Y EQUIPOS
(-)DEPREC.ACUMULADA
INM. MAQ y EQUIPO NETO
INTANGIBLES
CARGAS DIFERIDAS
163,548.00
787,716.00
(145,389.00)
642,327.00
0.00
0.00
359.24%
0.00%
24.00%
23.96%
0.00%
0.00%
805,875.00
0.00%
14,601,434.52
15.87%
ANLISIS EVOLUTIVO
PASIVO
2013
PASIVO
TRIBUTOS POR PAGAR
435,092.10
0.00%
REMUNERAC.Y PARTIC.P.PAGAR
220,669.92
-17.53%
16.18%
-10.66%
90.75%
8,991,336.50
2,495,175.00
OBLIGACIONES FINANCIERAS
TOTAL PASIVO CORRIENTE
1,167,730.00
13,310,003.52
17.25%
0.00
0.00
0.00%
0.00%
13,310,003.52
17.25%
1,177,654.00
0.00
0.00
51,436.00
28,782.54
33,558.46
1,291,431.00
0.00%
0.00%
0.00%
6.52%
116.59%
-45.93%
1.66%
14,601,434.52
15.87%
CIN FINANCIERA
ERTICAL
2014
2015
345,546.00
3,309,027.00
(65,252.00)
3,243,775.00
998,507.00
765,859.00
625,222.98
5,978,909.98
2.04%
19.56%
-0.39%
19.17%
5.90%
4.53%
3.70%
0.35
563,084.00
3,081,887.00
(57,010.00)
3,024,877.00
1,864,853.00
1,762,927.00
688,045.40
7,903,786.40
3.51%
19.23%
-0.36%
18.87%
11.64%
11.00%
4.29%
0.49
9,382,605.00
0.00
9,382,605.00
55.46%
0.00%
55.46%
4,819,442.00
268,835.00
5,088,277.00
30.07%
1.68%
31.75%
751,080.00
976,488.00
(180,282.00)
796,206.00
9,461.00
0.00
1,556,747.00
4.44%
5.77%
-1.07%
0.05
0.06%
0.00%
0.09
0.00
3,173,890.00
(225,353.00)
2,948,537.00
86,448.00
0.00
3,034,985.00
0.00%
19.80%
-1.41%
0.18
0.54%
0.00%
0.19
16,918,261.98
100.00%
16,027,048.40
100.00%
ERTICAL
2014
2015
521,019.15
181,984.66
10,445,705.92
2,229,200.00
2,227,420.00
15,605,329.73
3.08%
1.08%
61.74%
13.18%
13.17%
92.24%
556,704.50
167,713.00
8,030,193.51
1,774,861.00
2,072,892.60
12,602,364.61
3.47%
1.05%
50.10%
11.07%
12.93%
78.63%
0.00
0.00
0.00%
0.00%
6,102,527.00
6,102,527.00
38.08%
38.08%
15,605,329.73
92.24%
18,704,891.61
116.71%
1,177,654.00
6.96%
1,254,201.00
7.83%
54,791.85
62,341.00
18,145.40
1,312,932.25
16,918,261.98
0.00
0.00%
0.00%
0.32%
0.37%
0.11%
7.76%
408,617.00
865,844.00
56,606.39
80,486.40
(5,343,598.00)
(2,677,843.21)
2.55%
5.40%
0.35%
0.50%
-33.34%
-16.71%
100.00%
16,027,048.40
0.00
100.00%
CIN FINANCIERA
2014
2015
345,546.00
3,309,027.00
(65,252.00)
3,243,775.00
998,507.00
765,859.00
625,222.98
5,978,909.98
62.95%
-6.86%
0.00%
-6.75%
86.76%
130.19%
10.05%
32.19%
563,084.00
3,081,887.00
(57,010.00)
3,024,877.00
1,864,853.00
1,762,927.00
688,045.40
7,903,786.40
9,382,605.00
0.00
9,382,605.00
-48.63%
0.00%
-45.77%
4,819,442.00
268,835.00
5,088,277.00
751,080.00
976,488.00
(180,282.00)
796,206.00
9,461.00
0.00
1,556,747.00
-100.00%
225.03%
25.00%
270.32%
813.73%
0.00%
94.96%
0.00
3,173,890.00
(225,353.00)
2,948,537.00
86,448.00
0.00
3,034,985.00
16,918,261.98
-5.27%
16,027,048.40
2014
2015
521,019.15
181,984.66
10,445,705.92
2,229,200.00
2,227,420.00
15,605,329.73
0.00%
-7.84%
-23.12%
-20.38%
-6.94%
-19.24%
556,704.50
167,713.00
8,030,193.51
1,774,861.00
2,072,892.60
12,602,364.61
0.00
0.00
0.00%
0.00%
6,102,527.00
6,102,527.00
15,605,329.73
19.86%
18,704,891.61
1,177,654.00
0.00
0.00
54,791.85
62,341.00
18,145.40
6.50%
0.00%
0.00%
3.31%
29.11%
0.00%
1,254,201.00
408,617.00
865,844.00
56,606.39
80,486.40
(5,343,598.00)
1,312,932.25
-303.96%
(2,677,843.21)
16,918,261.98
-5.27%
16,027,048.40
CIN FINANCIERA
2014
2015
345,546.00
3,309,027.00
(65,252.00)
3,243,775.00
998,507.00
765,859.00
625,222.98
5,978,909.98
-37.34%
-14.81%
-11.07%
-14.88%
56.12%
100.09%
31.78%
12.11%
563,084.00
3,081,887.00
(57,010.00)
3,024,877.00
1,864,853.00
1,762,927.00
688,045.40
7,903,786.40
9,382,605.00
0.00
9,382,605.00
-28.55%
0.00%
-45.77%
4,819,442.00
268,835.00
5,088,277.00
751,080.00
976,488.00
(180,282.00)
796,206.00
9,461.00
0.00
-100.00%
302.92%
55.00%
359.04%
0.00%
0.00%
0.00
3,173,890.00
(225,353.00)
2,948,537.00
86,448.00
0.00
1,556,747.00
276.61%
3,034,985.00
16,918,261.98
9.76%
16,027,048.40
2014
2015
521,019.15
0.00%
556,704.50
181,984.66
-24.00%
-10.69%
-28.87%
77.51%
167,713.00
10,445,705.92
2,229,200.00
2,227,420.00
15,605,329.73
-5.32%
8,030,193.51
1,774,861.00
2,072,892.60
12,602,364.61
0.00
0.00
0.00%
0.00%
6,102,527.00
6,102,527.00
15,605,329.73
40.53%
18,704,891.61
1,177,654.00
0.00
0.00
54,791.85
62,341.00
18,145.40
1,312,932.25
6.50%
0.00%
0.00%
10.05%
179.64%
-16023.25%
-307.35%
1,254,201.00
408,617.00
865,844.00
56,606.39
80,486.40
-5,343,598.00
-2,677,843.21
16,918,261.98
9.76%
16,027,048.40
ESTADO DE RESU
ANLISIS VERTICAL
DETALLE
2013
VENTAS
DEVOLUC., DESCTOS y REBAJAS CONCEDIDAS
VENTAS NETAS
COSTO DE VENTAS
UTILIDAD BRUTA
26,105,526.00
0.00
26,105,526.00
(21,120,432.00)
4,985,094.00
GASTOS DE ADMINISTRACION
GASTOS DE VENTAS
Subtotal Gastos Operativos
UTILIDAD OPERATIVA
(1,251,302.00)
(4,089,480.00)
(5,340,782.00)
(355,688.00)
GASTOS FINANCIEROS
INGRESOS FINANCIEROS
GASTOS VARIOS
INGRESOS VARIOS
Subtotal Otros Ingresos y Gastos
RESULTADO ANTES DE PARTICIPACIN UTILID
(1,031,985.00)
1,331,052.54
0.00
108,729.87
407,797.41
52,109.41
(4,168.75)
47,940.66
(14,382.20)
33,558.46
PAGOS A CUENTA
IGV
RTA
IMPTOS FIN DE MES
522,110.52
391,582.89
43,509.21
435,092.10
ESTADO DE RESULTA
ANLISIS HORIZONTAL
DETALLE
VENTAS
DEVOLUC., DESCTOS y REBAJAS CONCEDIDAS
VENTAS NETAS
COSTO DE VENTAS
UTILIDAD BRUTA
2013
26,105,526.00
0.00
26,105,526.00
(21,120,432.00)
4,985,094.00
GASTOS DE ADMINISTRACION
GASTOS DE VENTAS
Subtotal Gastos Operativos
UTILIDAD OPERATIVA
(1,251,302.00)
(4,089,480.00)
(5,340,782.00)
(355,688.00)
GASTOS FINANCIEROS
INGRESOS FINANCIEROS
GASTOS VARIOS
INGRESOS VARIOS
Subtotal Otros Ingresos y Gastos
RESULTADO ANTES DE PARTICIPACIN UTILID
(1,031,985.00)
1,331,052.54
0.00
108,729.87
407,797.41
52,109.41
-4,168.75
47,940.66
-14,382.20
33,558.46
ESTADO DE RESU
ANLISIS EVOLUTIVO
DETALLE
2013
0
VENTAS
DEVOLUC., DESCTOS y REBAJAS CONCEDIDAS
VENTAS NETAS
COSTO DE VENTAS
UTILIDAD BRUTA
26,105,526.00
0.00
26,105,526.00
(21,120,432.00)
4,985,094.00
GASTOS DE ADMINISTRACION
GASTOS DE VENTAS
Subtotal Gastos Operativos
UTILIDAD OPERATIVA
(1,251,302.00)
(4,089,480.00)
(5,340,782.00)
(355,688.00)
GASTOS FINANCIEROS
INGRESOS FINANCIEROS
GASTOS VARIOS
INGRESOS VARIOS
Subtotal Otros Ingresos y Gastos
RESULTADO ANTES DE PARTICIPACIN UTILID
(1,031,985.00)
1,331,052.54
0.00
108,729.87
407,797.41
52,109.41
(4,168.75)
47,940.66
(14,382.20)
33,558.46
DE RESULTADOS
%
2014
2015
100.00%
0.00%
100.00%
-80.90%
19.10%
31,261,149.00
0.00
31,261,149.00
(24,992,081.00)
6,269,068.00
100.00%
0.00%
100.00%
-79.95%
20.05%
33,870,102.00
(467,832.00)
33,402,270.00
(29,312,565.00)
4,089,705.00
101.40%
-1.40%
100.00%
-87.76%
12.24%
-4.79%
-15.67%
-20.46%
-1.36%
(1,434,741.00)
(4,451,181.00)
(5,885,922.00)
383,146.00
-4.59%
-14.24%
-18.83%
1.23%
(1,673,540.00)
(3,609,892.00)
(5,283,432.00)
(1,193,727.00)
-5.01%
-10.81%
-15.82%
-3.57%
-3.95%
5.10%
0.00%
0.42%
1.56%
0.20%
(1,594,950.00)
578,908.00
(659,586.00)
1,318,404.00
(357,224.00)
25,922.00
-5.10%
1.85%
-2.11%
4.22%
-1.14%
0.08%
(4,824,384.00)
348,665.00
(494,486.00)
820,334.00
(4,149,871.00)
(5,343,598.00)
-14.44%
1.04%
-1.48%
2.46%
-12.42%
-16.00%
-0.02%
0.18%
0.00
25,922.00
0.00%
0.08%
0.00
(5,343,598.00)
0.00%
-16.00%
-0.06%
0.13%
(7,776.60)
18,145.40
-0.02%
0.06%
0.00
(5,343,598.00)
0.00%
-16.00%
625,222.98
468,917.24
52,101.92
521,019.15
668,045.40
501,034.05
55,670.45
556,704.50
RESULTADOS
%
2014
2015
19.75%
0.00%
19.75%
18.33%
25.76%
31,261,149.00
0.00
31,261,149.00
(24,992,081.00)
6,269,068.00
8.35%
0.00%
6.85%
17.29%
-34.76%
33,870,102.00
(467,832.00)
33,402,270.00
(29,312,565.00)
4,089,705.00
14.66%
8.84%
10.21%
-207.72%
(1,434,741.00)
(4,451,181.00)
(5,885,922.00)
383,146.00
16.64%
-18.90%
-10.24%
-411.56%
(1,673,540.00)
(3,609,892.00)
(5,283,432.00)
(1,193,727.00)
54.55%
-56.51%
0.00%
1112.55%
-187.60%
-50.25%
(1,594,950.00)
578,908.00
(659,586.00)
1,318,404.00
(357,224.00)
25,922.00
202.48%
-39.77%
-25.03%
-37.78%
1061.70%
-20714.14%
(4,824,384.00)
348,665.00
(494,486.00)
820,334.00
(4,149,871.00)
(5,343,598.00)
-100.00%
-45.93%
0.00
25,922.00
0.00%
-20714.14%
0.00
-5,343,598.00
-45.93%
-45.93%
-7,776.60
18,145.40
0.00%
-29548.77%
0.00
-5,343,598.00
DE RESULTADOS
%
19.75%
0.00%
19.75%
18.33%
25.76%
14.66%
8.84%
10.21%
-207.72%
54.55%
-56.51%
0.00%
1112.55%
2014
2015
31,261,149.00
0.00
31,261,149.00
(24,992,081.00)
6,269,068.00
0.00%
0.00%
27.95%
(1,434,741.00)
(4,451,181.00)
(5,885,922.00)
383,146.00
33.74%
38.79%
-17.96%
-11.73%
-1.07%
235.61%
(1,673,540.00)
(3,609,892.00)
(5,283,432.00)
(1,193,727.00)
(1,594,950.00)
578,908.00
(659,586.00)
1,318,404.00
(357,224.00)
25,922.00
654.47%
-1117.63%
-10354.57%
(4,824,384.00)
348,665.00
(494,486.00)
820,334.00
(4,149,871.00)
(5,343,598.00)
-45.93%
0.00
25,922.00
-100.00%
-11246.28%
0.00
-5,343,598.00
-100.00%
-45.93%
(7,776.60)
18,145.40
0.00
-5,343,598.00
-187.60%
-50.25%
-100.00%
367.49%
33,870,102.00
(467,832.00)
33,402,270.00
(29,312,565.00)
4,089,705.00
-73.81%
0.00%
-16023.25%
ANLISIS DE RATIOS
RATIOS DE LIQUIDEZ
RATIOS DE LIQUIDEZ
1.00
0.80
0.60
0.40
0.20
0.80
0.60
0.40
0.20
0.00
(0.20)
2013
LIQUIDEZ CORRIENTE o GENERAL
2014
LIQUIDEZ CIDA
LIQUIDEZ SE
RATIOS DE GESTIN
RATIOS DE GESTIN
180
160
140
120
100
80
60
40
20
0
140
120
100
80
60
40
20
0
2013
ROTACIN CUENTAS POR COBRAR
2014
ROTACIN DE INVENTARIOS
TIEMPO CAPITAL
RATIOS DE ENDEUDAMIENTO
DEPENDENCIA FINANCIERA
PASIVO TOTAL
ACTIVO TOTAL (NETO)
ENDEUDAMIENTO EN EL LARGO PLAZO
PASIVO NO CTE + PATRIMONIO (NETO)
ACTIVO TOTAL (NETO)
ENDEUDAMIENTO PATRIMONIAL
PASIVO TOTAL
PATRIMONIO NETO
RATIOS DE RENTABILIDAD
COSTO DE VENTAS
COSTO VENTAS
VENTAS NETAS
GASTOS OPERATIVOS
GASTOS OPERATIVOS
VENTAS NETAS
GASTOS FINANCIEROS
GASTOS FINANCIEROS
VENTAS NETAS
COSTOS TOTALES
COSTO VENTA + GTOS OPERAT + GTOS FINANCIEROS
VENTAS NETAS
RATIOS DE RENTABILIDAD
120.00%
100.00%
80.00%
60.00%
40.00%
20.00%
0.00%
2013
COSTO DE VENTAS
2014
GASTOS OPERATIVOS
GASTOS FINAN
RATIOS DE RENTABILIDAD
UTILIDAD OPERATIVA/ ACTIVO TOTAL (ROA)
UTILIDAD OPERATIVA
ACTIVO TOTAL
UTILIDAD NETA / ACTIVO TOTAL (ROA)
UTILIDAD NETA
ACTIVO TOTAL
2014
UTILIDAD NETA / ACTIVO TOTAL (ROA)
UTILIDAD OPERA
ATIOS DE LIQUIDEZ
2013
2014
2015
1.00
0.94
0.98
13,273,449.00
13,310,003.52
14,736,292.00
15,605,329.73
12,304,018.00
12,602,364.61
0.49
0.34
0.57
6,527,943.00
13,310,003.52
5,353,687.00
15,605,329.73
7,215,741.00
12,602,364.61
0.07
0.02
0.04
898,679.00
13,310,003.52
345,546.00
15,605,329.73
563,084.00
12,602,364.61
(0.00)
(0.06)
(0.02)
(36,554.52)
13,310,003.52
(869,037.73)
15,605,329.73
(298,346.61)
12,602,364.61
LIQUIDEZ CIDA
2014
2015
LIQUIDEZ SEVERA
MARGEN DE SEGURIDAD
DE GESTIN
2013
2014
2015
42
ds
26,105,526.00
3,011,609.32
32
ds
31,261,149.00
2,748,961.86
27
ds
33,870,102.00
2,563,455.08
115
ds
21,120,432.00
6,745,506.00
135
ds
24,992,081.00
9,382,605.00
62
ds
29,312,565.00
5,088,277.00
120
ds
22,865,938.00
7,619,776.69
115
ds
27,629,180.00
8,852,293.15
98
ds
25,018,237.00
6,805,248.74
157
120
(36.54)
167
115
(51.47)
90
98
8.19
2014
DE INVENTARIOS
2015
TIEMPO CAPITAL INMOVILIZADO
2013
2014
2015
91.16%
92.24%
116.71%
13,310,003.52
14,601,434.52
15,605,329.73
16,918,261.98
18,704,891.61
16,027,048.40
8.84%
7.76%
21.37%
1,291,431.00
14,601,434.52
1,312,932.25
16,918,261.98
3,424,683.79
16,027,048.40
1030.64%
1188.59%
-698.51%
13,310,003.52
1,291,431.00
15,605,329.73
1,312,932.25
18,704,891.61
(2,677,843.21)
120.00%
100.00%
80.00%
60.00%
40.00%
20.00%
0.00%
2013
DEPENDENCIA FINANCIERA
2014
2015
ENDEUDAMIENTO PATRIMONIAL
1500.00%
1000.00%
500.00%
0.00%
-500.00%
-1000.00%
2013
2014
ENDEUDAMIENTO PATRIMONIAL
2015
2013
2014
2015
80.90%
79.95%
86.54%
21,120,432.00
26,105,526.00
24,992,081.00
31,261,149.00
29,312,565.00
33,870,102.00
20.46%
18.83%
15.60%
5,340,782.00
26,105,526.00
5,885,922.00
31,261,149.00
5,283,432.00
33,870,102.00
3.95%
5.10%
14.24%
1,031,985.00
26,105,526.00
1,594,950.00
31,261,149.00
4,824,384.00
33,870,102.00
105.32%
103.88%
116.39%
27,493,199.00
26,105,526.00
32,472,953.00
31,261,149.00
39,420,381.00
33,870,102.00
ENTABILIDAD
ERATIVOS
2014
GASTOS FINANCIEROS
2015
COSTOS TOTALES
2013
2014
2015
-2.44%
2.26%
-7.45%
(355,688.00)
14,601,434.52
383,146.00
16,918,261.98
(1,193,727.00)
16,027,048.40
0.23%
0.11%
-33.34%
33,558.46
14,601,434.52
18,145.40
16,918,261.98
(5,343,598.00)
16,027,048.40
-27.54%
29.18%
44.58%
(355,688.00)
1,291,431.00
383,146.00
1,312,932.25
(1,193,727.00)
(2,677,843.21)
2.60%
1.38%
199.55%
33,558.46
1,291,431.00
18,145.40
1,312,932.25
(5,343,598.00)
(2,677,843.21)
2014
2015
UTILIDAD OPERATIVA/CAPITAL (ROE)
2013
26,105,526.00
VENTAS
ALQUILER
VENTAS NUEVOS PRODUCTOS
DEVOLUC., DESCTOS y REBAJAS CONCEDIDAS
VENTAS NETAS
COSTO DE VENTAS PC'S
PORCENTAJE DE CV/VENTAS
COSTO DE VENTAS/ ALQULER PC'S
PORCENTAJE DE CV/VENTAS
COSTO DE VENTAS PRODUCTOS NUEVOS
PORCENTAJE DE CV/VENTAS
COSTO DE VENTAS NETAS
UTILIDAD OPERATIVA
Estimacion %
GASTOS DE ADMINISTRACION
Estimacion %
GASTOS DE VENTAS
Subtotal Gastos Operativos
UTILIDAD OPERATIVA
GASTOS FINANCIEROS
INGRESOS FINANCIEROS
GASTOS VARIOS
26,105,526.00
-21,120,432.00
0.81
-21,120,432.00
4,985,094.00
-1,251,302.00
-4,089,480.00
-5,340,782.00
-355,688.00
-1,031,985.00
1,331,052.54
0.00
108,729.87
407,797.41
52,109.41
VENTA PC
ALQUIER PC
CRECIMIENTO
NUEVAS
2014
2015
31,261,149.00
33,870,102.00
0.70
23,709,071.40
0.30
70%
30%
2016
Variacin % en las
Ventas
10%
20%
10%
2016
Porcentajes estimados
Porcentajes estimados
cada rubr
26,079,978.54
10,161,030.60
12,193,236.72
31,261,149.00
-467,832.00
33,402,270.00
10,161,030.60
0.00
48,434,245.86
-24,992,081.00
0.80
-29,312,565.00
0.88
20,863,982.83
0.80
8,535,265.70
0.70
-24,992,081.00
-29,312,565.00
7,112,721.42
0.70
-36,511,969.96
6,269,068.00
4,089,705.00
11,922,275.90
-1,434,741.00
-1,673,540.00
-4,451,181.00
-5,885,922.00
383,146.00
-1,594,950.00
-3,609,892.00
-5,283,432.00
-1,193,727.00
-4,824,384.00
-1,673,540.00
0.15
-4,151,375.80
-5,824,915.80
6,097,360.10
-1,500,000.00
578,908.00
348,665.00
0.00
-659,586.00
-494,486.00
-400,000.00
Esto es un supuesto de
1,318,404.00
820,334.00
2,500,000.00
-357,224.00
25,922.00
-4,149,871.00
-5,343,598.00
600,000.00
6,697,360.10
o es un supuesto de ejemplo
ACTIVIDADES DE OPERACIN
VENTAS (sin IGV)
COSTO DE VENTAS
GASTOS DE ADMINISTRACION
GASTOS DE VENTAS
IGV POR PAGAR
IR POR PAGAR
FLUJOS NETOS DE EFECTIVO POR ACTIVIDADES DE OPERACIN
ACTIVIDADES DE INVERSIN
EGRESOS DE INVERSION
INGRESOS DE INVERSION
FLUJOS NETOS DE EFCTIVO UTILIZADOS EN ACTIVIDADES DE INVERSIN
ACTIVIDADES DE FINANCIAMIENTO
GASTOS FINANCIEROS
INGRESOS FINANCIEROS
PAGO DE PRESTAMOS
FLUJOS NETOS DE EFCTIVO UTILIZADOS EN ACTIVIDADES DE FINANCIACION
O
2016
48,434,245.86
36,511,969.96
1,673,540.00
4,151,375.80
2,146,009.66
379,053.39
3,572,297.05
6,127,780.00
6,127,780.00
1,500,000.00
6,127,780.00
- 7,627,780.00
563,084.00
2,635,381.05
ESTADO DE RESULTADOS
2016
VENTAS
ALQUILER
VENTAS NUEVOS PRODUCTOS
DEVOLUC., DESCTOS y REBAJAS CONCEDIDAS
VENTAS NETAS
26,079,978.54
12,193,236.72
10,161,030.60
48,434,245.86
20,863,982.83
8,535,265.70
7,112,721.42
-36,511,969.96
UTILIDAD BRUTA
11,922,275.90
GASTOS DE ADMINISTRACION
GASTOS DE VENTAS
Subtotal Gastos Operativos
UTILIDAD OPERATIVA
1,673,540.00
4,151,375.80
5,824,915.80
6,097,360.10
GASTOS FINANCIEROS
INGRESOS FINANCIEROS
GASTOS VARIOS
INGRESOS VARIOS
Subtotal Otros Ingresos y Gastos
RESULTADO ANTES DE PARTICIPACIN UTILID
1,500,000.00
400,000.00
2,500,000.00
600,000.00
6,697,360.10
IMPUESTO A LA RENTA
UTILIDAD NETA
1,875,260.83
4,822,099.27
2016
2,635,381.05
6,545,253.00
(52,500.00)
6,492,753.00
0.00
0.00
1,650,336.00
10,778,470.05
20.85%
51.78%
-0.42%
51.36%
0.00%
0.00%
13.06%
0.85
1,003,971.95
0.00
1,003,971.95
7.94%
0.00%
7.94%
0.00
500,000.00
(100,000.00)
400,000.00
458,950.00
0.00
858,950.00
0.00%
3.96%
-0.79%
0.03
3.63%
0.00%
0.07
12,641,392.00
100.00%
ANALISIS VERTICAL
PASIVO
2016
PASIVO
TRIBUTOS POR PAGAR
REMUNERAC.Y PARTIC.P.PAGAR
CTAS.POR PAGAR COMERCIALES TERC
CTAS POR PAGAR RELACIONADAS
OBLIGACIONES FINANCIERAS
TOTAL PASIVO CORRIENTE
650,000.00
100,120.00
5,580,366.00
1,774,861.00
0.00
8,105,347.00
5.31%
0.82%
45.59%
14.50%
0.00%
66.21%
2,565,030.00
2,565,030.00
20.95%
20.95%
10,670,377.00
87.17%
1,300,450.00
150,365.00
10.62%
1.23%
TOTAL PASIVO
CAPITAL y PATRIMONIO
CAPITAL SOCIAL
CAPITAL ADICIONAL
EXCEDENTE DE REVALUACION
RESERVA
RESULT.ACUMULADOS
RESULT.DEL PERIODO
PATRIMONIO NETO
TOTAL PASIVO Y PATRIMONIO
0.00
68,255.00
26,500.00
25,445.00
1,571,015.00
0.00%
0.56%
0.22%
0.21%
12.83%
12,241,392.00
400,000.00
100.00%
ANALISIS DE RATIOS
RATIOS DE LIQUIDEZ
LIQUIDEZ ACIDA
LIQUIDEZ SEVERA
MARG
LIQUIDEZ ACIDA
LIQUIDEZ SEVERA
MARG
2016
1.25
10,132,106
8,105,347
1.13
9,128,134
8,105,347
0.33
2,635,381
8,105,347
0.25
2,026,759
8,105,347
RATIOS DE LIQUIDEZ
LIQUIDEZ ACIDA
LIQUIDEZ SEVERA
MARGEN DE SEGURIDAD
RATIOS DE LIQUIDEZ
LIQUIDEZ ACIDA
LIQUIDEZ SEVERA
MARGEN DE SEGURIDAD