Cantidades vendidas 1000000

Precio 20
20000000

Cantidades compradas 19970000

Per
Activos corrientes 2011
Efectivo y equivalentes 500,000
Valores negociables 800,000
Cuentas por cobrar 2,301,842
Inventarios 9,266,400
Total de activos corrientes 12,868,242
Activos fijos al costo 37,436,373
Depreciacin acumulada - 15,012,678
Otros activos 4,616,542
Total de activos 39,908,479

Pasivos:
Porcin corriente de la deuda largo plazo 500,000
Documentos por pagar 7,783,776
Cuentas por pagar 3,706,560
Gastos acumulados 600,000
Pasivos corrientes 12,090,336

Deuda a largo plazo 8,500,000

Total de pasivo 20,590,336

Patrimonio
100,000 acciones comunes a 100 c/u 10,000,000
Reserva Legal 1,000,000
Utilidades Retenidas 8,318,143
Total de Patrimonio 19,318,143

Total de pasivo y patrimonio 39,908,479

0
Ingresos 19,049,728
Costo de Venta - 13,906,301
Utilidad Bruta 5,143,427

Gastos Generales y administrativos 1,866,873

Sueldos y compensaciones al personal 628,641
Otros gastos operacionales 590,542
Total de gastos operacionales 3,086,056
Utilidad operativa 2,057,371
Ingresos financieros 70,400
Gastos financieros - 1,007,027
Utilidad antes de ISR 1,120,744
Impuesto sobre la renta 27% - 302,601
Utilidad Neta 818,143

Crdito de la entidad 30 das

Crdito proveedores 30 das
Tasa de financiamiento 6.00%
Tasa impuesto 27%

Razn circulante Ao 2011

Compaa 1.06
Industria 0.62

Razn corriente 0.30

Tendencia de Utilidad neta Ao 2011

Compaa 818,143
Industria 605,426

ndices de actividad
Rotacin de cuentas por cobrar 1.50
 Perodos (aos)
2012 2013 2014 2015
700,000 900,000 2,000,000 1,500,000
3,000,000 5,000,000 7,000,000 7,000,000
1,867,620.42 2,163,707 2,581,264 4,794,918
8,424,000 7,020,000 7,800,000 8,000,000
13,991,620 15,083,707 19,381,264 21,294,918
33,970,741 33,274,516 31,145,400 30,191,866
- 16,680,753 - 17,936,294 - 18,302,341 - 20,335,934
4,759,322 5,009,813 5,218,555 5,843,555
36,040,930 35,431,742 37,442,878 36,994,405

500,000 500,000 500,000 500,000

5,138,640 4,492,800 7,020,000 6,400,000
2,358,720 2,106,000 1,560,000 1,600,000
800,000 300,000 535,009 150,000
8,297,360 6,898,800 9,115,009 8,150,000

8,000,000 7,500,000 7,000,000 6,500,000

16,297,360 14,398,800 16,115,009 14,650,000

10,000,000 10,000,000 10,000,000 10,000,000

1,000,000 1,000,000 1,000,000 1,000,000
8,743,570 10,032,942 10,327,869 11,344,405
19,743,570 21,032,942 21,327,869 22,344,405

36,040,930 35,431,742 37,442,878 36,994,405

0 - 0 - 0 - 0
22,411,445 27,331,031 36,441,374 38,359,341
- 16,360,355 - 18,858,411 - 25,508,962 - 26,084,352
6,051,090 8,472,620 10,932,412 12,274,989

2,420,436 2,459,793 4,008,551 3,835,934

430,300 628,614 1,020,358 1,150,780
1,008,515 1,639,862 1,858,510 1,917,967
3,859,251 4,728,269 6,887,419 6,904,681
 2,191,839 3,744,351 4,044,993 5,370,308
330,000 475,000 700,000 700,000
- 818,318 - 749,568 - 871,200 - 804,000
1,703,521 3,469,783 3,873,793 5,266,308
- 459,951 - 936,841 - 1,045,924 - 1,421,903
1,243,570 2,532,942 2,827,869 3,844,405

Ao 2012 Ao 2013 Ao 2014 Ao 2015

Razn
1.69 2.19 2.13 2.61
1.65 1.60 1.42 3.42 4.00
3.00
2.00
0.67 1.17 1.27 1.63
1.00
0.00
Ao 2012 Ao 2013 Ao 2014 Ao 2015 Ao 2011 Ao 2012 A
1,243,570 2,532,942 2,827,869 3,844,405 Comp
1,504,720 2,380,965 2,969,262 3,383,076

Util
1.94 2.69 3.27 3.26 4,500,000
4,000,000
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
-
Ao 2011 Ao 201

Comp
 Razn circulante
4.00
3.00
2.00
1.00
0.00
Ao 2011 Ao 2012 Ao 2013 Ao 2014 Ao 2015
Compaa Industria

Utilidad neta
4,500,000
4,000,000
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
-
Ao 2011 Ao 2012 Ao 2013 Ao 2014 Ao 2015

Compaa Industria
 Razn circulante
4.00

3.50

3.00

2.50

2.00

1.50

1.00

0.50

0.00
Ao 2011 Ao 2012 Ao 2013 Ao 2014 Ao 2015

Compaa Industria
 Per
Activos corrientes 2011
Efectivo y equivalentes 500,000
Valores negociables 800,000
Cuentas por cobrar 2,301,842
Inventarios 9,266,400
Total de activos corrientes 12,868,242
Activos fijos al costo 37,436,373
Depreciacin acumulada - 15,012,678
Otros activos 4,616,542

Total de activos 39,908,479

Pasivos:
Porcin corriente de la deuda largo plazo 500,000
Documentos por pagar 7,783,776
Cuentas por pagar 3,706,560
Gastos acumulados 600,000
Pasivos corrientes 12,090,336

Deuda a largo plazo 8,500,000

Total de pasivo 20,590,336

Patrimonio
100,000 acciones comunes a 100 c/u 10,000,000
Reserva Legal 1,000,000
Utilidades Retenidas 8,318,143
Total de Patrimonio 19,318,143

Total de pasivo y patrimonio 39,908,479

0
Ingresos 19,049,728
Costo de Venta - 13,906,301
Utilidad Bruta 5,143,427

Gastos Generales y administrativos 1,866,873

Sueldos y compensaciones al personal 628,641
Otros gastos operacionales 590,542
Total de gastos operacionales 3,086,056
Utilidad operativa 2,057,371
Ingresos financieros 70,400
Gastos financieros - 1,007,027
Utilidad antes de ISR 1,120,744
Impuesto sobre la renta 27% - 302,601
Utilidad Neta 818,143

Crdito de la entidad 30 das

Crdito proveedores 30 das
Tasa de financiamiento 6.00%
Tasa impuesto 27%

Razn circulante Ao 2011

Compaa 1.06
Industria 0.95

Razn corriente 0.30

Tendencia de Utilidad neta Ao 2011

Compaa 818,143
Industria 1,071,767

ndices de actividad
Rotacin de cuentas por cobrar 1.50
 Perodos (aos)
2012 2013 2014 2015
700,000 900,000 2,000,000 1,500,000
3,000,000 5,000,000 7,000,000 7,000,000
1,867,620.42 2,163,707 2,581,264 4,794,918 RAZONES DE LIQUIDEZ
8,424,000 7,020,000 7,800,000 8,000,000 RAZON CIRCULANTE
13,991,620 15,083,707 19,381,264 21,294,918 PRUEBA ACIDA
33,970,741 33,274,516 31,145,400 30,191,866 CAPITAL DE TRABAJO NETO
- 16,680,753 - 17,936,294 - 18,302,341 - 20,335,934 RAZON DE DEUDA
4,759,322 5,009,813 5,218,555 5,843,555
COBERTURA DE INTERESES
36,040,930 35,431,742 37,442,878 36,994,405 ROA
ROE
MARGEN DE UTILIDAD BRUTA
500,000 500,000 500,000 500,000 COSTO/INGRESOS
5,138,640 4,492,800 7,020,000 6,400,000
2,358,720 2,106,000 1,560,000 1,600,000
800,000 300,000 535,009 150,000 MARGEN DE UTILIDAD OPERA
8,297,360 6,898,800 9,115,009 8,150,000 MARGEN DE UTILIDAD NETA

8,000,000 7,500,000 7,000,000 6,500,000

16,297,360 14,398,800 16,115,009 14,650,000

10,000,000 10,000,000 10,000,000 10,000,000

1,000,000 1,000,000 1,000,000 1,000,000
8,743,570 10,032,942 10,327,869 11,344,405 RAZONES DE ACTIVIDAD
19,743,570 21,032,942 21,327,869 22,344,405 ROTACION DE INVENTARIOS
DIAS DE ROTACION
36,040,930 35,431,742 37,442,878 36,994,405
0 - 0 - 0 - 0 ROTACION CXC
22,411,445 27,331,031 36,441,374 38,359,341
- 16,360,355 - 18,858,411 - 25,508,962 - 26,084,352
6,051,090 8,472,620 10,932,412 12,274,989

2,420,436 2,459,793 4,008,551 3,835,934

430,300 628,614 1,020,358 1,150,780
1,008,515 1,639,862 1,858,510 1,917,967
3,859,251 4,728,269 6,887,419 6,904,681
2,191,839 3,744,351 4,044,993 5,370,308
330,000 475,000 700,000 700,000
- 818,318 - 749,568 - 871,200 - 804,000
1,703,521 3,469,783 3,873,793 5,266,308
- 459,951 - 936,841 - 1,045,924 - 1,421,903
1,243,570 2,532,942 2,827,869 3,844,405

Ao 2012 Ao 2013 Ao 2014 Ao 2015

1.69 2.19 2.13 2.61
1.60 2.78 1.68 3.42

0.67 1.17 1.27 1.63

Ao 2012 Ao 2013 Ao 2014 Ao 2015

1,243,570 2,532,942 2,827,869 3,844,405
1,057,035 1,899,707 1,838,115 4,075,069

1.94 2.69 3.27 3.26

RAZONES DE LIQUIDEZ 2011 2012 2013
RAZON CIRCULANTE 1.06 1.69 2.19
PRUEBA ACIDA 0.30 0.67 1.17
PITAL DE TRABAJO NETO 777,906.13 5,694,260.42 8,184,906.62
RAZON DE DEUDA 52% 45% 41%

BERTURA DE INTERESES 2.04 2.68 5.00

ROA 2.05% 3.45% 7.15%
ROE 4.24% 6.30% 12.04%
EN DE UTILIDAD BRUTA 27% 27% 31%
O/INGRESOS 73% 73% 69%

EN DE UTILIDAD OPERATIVA 11% 10% 14%

EN DE UTILIDAD NETA 4% 6% 9%

AZONES DE ACTIVIDAD
CION DE INVENTARIOS 1.50 1.94 2.69
E ROTACION 243.22 187.94 135.87

CION CXC 44.10

 Utilidad neta
4,500,000
4,000,000
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
-
Ao 2011 Ao 2012 Ao 2013 Ao 2014 Ao 2015

Compaa Industria
 2014 2015
2.13 2.61
1.27 1.63
10,266,254.99 13,144,917.63
43% 40%

4.64 6.68
7.55% 10.39%
13.26% 17.21%
30% 32%
70% 68%

11% 14%
8% 10%

3.27 3.26
111.61 111.94
4 Ao 2015
 2011 2012
RAZON DE DEUDA 52% 45%
118% 106%
Industria 55% 41%

2011 2012
ROE 4% 6%
Industria 4% 6%

2011 2012
ROA 2% 3%
Industria 2% 4%
 ROE
2013 2014 2015
41% 43% 40%
0.2
99% 119% 81% 0.18
39% 35% 44% 0.16
0.14
0.12
0.1
0.08
0.06
0.04
2013 2014 2015
0.02
12% 13% 17% 0
13% 11% 15% 1 2 3 4

ROE Industria

ROA

2013 2014 2015 0.12

7% 8% 10%
0.1
8% 9% 10%
0.08

0.06

0.04

0.02

0
1 2 3 4

ROA Industria
 ROE

3 4 5 6

ROE Industria

ROA

3 4 5 6

ROA Industria