TESTEX

Balance de s
Anlisis Hori
CUENTA 2011 % 2012
ACTIVO
ANC 2011
Inversiones LP 0.00 0% 0.00
TANC 0.00 0% 0.00
AC 2011
Existencias 15,500.00 29% 15,500.00
Deudores comerciales 32,279.82 61% 53,373.42
Otros deudores 888.89 2% 367.84
Inversiones cp 0.00 0% 0.00
Efectivo y otros activos 3,984.37 8% 4,425.19
TAC 52,653.08 100% 73,666.45
Total activo
PASIVO
PN 2011
Capital 20,000.00 122% 20,000.00
Reservas 3,304.31 20% 3,304.31
Resultado ejercicios anteriores -6,903.93 -42% -6,903.93
Resultado del ejercicio 0.00 0% 9,530.96
TPN 16,400.38 100% 25,931.34
PNC 2011
Deudas a largo p 0.00 0% 16,412.93
TPNC 0.00 0% 16,412.93
PC 2011
Deudas a cp 12,049.79 33% 7,113.59
Otras deudas cp 1,257.58 3% 0.00
Proveedores 15,504.19 43% 41,504.58
Otros acreedores 7,541.62 21% 1,765.93
TPC 36,353.18 100% 50,384.10
Total pasivo 52,753.56 92,728.37

1 0.75428653

Deudas a largo p
120%

100%

80%
Deudas a largo p
60%

40%

20%

0%
60%

40%

20%

0%
 TESTEX
Balance de saldos
Anlisis Horizontal
% 2013 % 2014 % 2015 %

2012 2013 2014 2015

0% 0.00 0% 0.00 0% 0.00 0%
80%
0% 0.00 0% 0.00 0% 0.00 0%
70%
2012 2013 2014 2015
21% 0.00 0% 0.00 0% 0.00 60%
0%
72% 21,610.96 59% 6,735.20 41% 1,270.50 16%
50%
0% 14,564.64 40% 9,185.85 55% 3,076.75 38%
40%
0% 0.00 0% 0.00 0% 3,190.77 39%
6% 692.28 2% 648.69 4% 640.01 30%
8%
100% 36,867.88 100% 16,569.74 100% 8,178.03 100%
20%
36,867.88 16,569.74 8,178.03
10%

2012 2013 2014 0%

2015
77% 20,000.00 193% 20,000.00 250% 20,000.00 245%
13% 3,304.21 32% 3,304.21 41% 3,304.31 40%
-27% -16,434.89 -159% -12,958.59 -162% -15,293.00 -187%
37% 3,476.30 34% -2,340.41 -29% 166.62 2%
100% 10,345.62 100% 8,005.21 100% 8,177.93 100%
2012 2013 2014 300%
2015
100% 9,752.76 100% 3,975.13 100% 0.00 0%
100% 9,752.76 100% 3,975.13 100% 0.00 200%
0%
2012 2013 2014 2015
14% 14,324.79 85% 0.00 0% 0.00 100%
0%
0% 0.00 0% 0.00 0% 0.00 0%
82% 2,444.81 15% 4,583.30 100% 0.00 0% 0%
4% 0.00 0% 0.00 0% 0.00 0%
100% 16,769.60 100% 4,583.30 100% 0.00 -100%
0%
36,867.98 16,563.64 8,177.93
-200%

0.6322815918 0.535530465 0
-300%

Inversiones LP
100% 120%
90%
80% 100%

70%
80%
udas a largo p 60% Inversiones LP
50% 60%
40%
40%
30%
20%
20%
10%
0% 0%
60% Inversiones LP
50% 60%
40%
40%
30%
20%
20%
10%
0% 0%
 Activo circulante
80%

70%

60% Existencias
Deudores comerciales
50% Otros deudores
Inversiones cp
40%
Efectivo y otros activos
30%

20%

10%

0%

Patrimonio Neto
300%

200%
Capital
100% Reservas
Resultado ejercicios
anteriores
0%
Resultado del ejercicio

-100%

-200%

-300%

Pasivo circulante
120%

100%
Deudas a cp
80% Otras deudas cp
Proveedores
60% Otros acreedores

40%

20%

0%
 Proveedores
60% Otros acreedores

40%

20%

0%
BALANCE MABEL
ACTIVO NO CORRIENTE
Local 100,000.00
Traspaso 30,000.00
Maquinaria de cocina 190,000.00
Vehculos 60,000.00
TOTAL ANC 380,000.00
ACTIVO CORRIENTE
Clientes 18,000.00
Existencias 40,000.00
Banco 8,000.00
Efectivo 4,000.00
TOTAL AC 70,000.00
TOTAL ACTIVO 450,000.00
FFPP 150,000.00
TOTAL FFPP 150,000.00 beneficio
PASIVO NO CORRIENTE
Beneficios a repartir 38,000.00
Amortizaciones 60,000.00
Prstamo l/p 80,000.00
Intereses prstamo l/p 4,000.00 BENEFICIO NETO
TOTAL PNC 182,000.00
PASIVO CORRIENTE
Proveedores 20,000.00
Reservas 22,000.00
Prstamo c/p 20,000.00
Intereses prstamo c/p 1,000.00
Prstamo 2 c/p 20,000.00
Intereses prstamo 2 c/p 800.00
Letras (cheques 3 meses) 34,000.00
Hacienda 10,000.00
TOTAL PC 127,800.00
TOTAL PASIVO 459,800.00
ENDEUDAMIENTO 0.27
CALIDAD 0.41
REP. FIN. EN VENTAS 1.05
CAP. DEVOLUCIN 0.39
RATIO 0.98
RECOMENDADO

cash flow

84,000.00
41,800.00
50200

85000 85000 2.75 1.48

78000 42000 12600
54600 29400

ROE 36% 20%

ROA 18.89%