PRCTICA

Complete el Estado de Resultados usando ratios. Grafique y explique la tendencia de los ratios.

ESTADO DE RESULTADOS EN M
CONCEPTOS
2010 2011
-20% VENTAS NETAS S/. 20,000,000.00 S/. 16,000,000.00
COSTOS DE VENTAS S/. 19,000,000.00 S/. 14,400,000.00
UTILIDAD BRUTA S/. 1,000,000.00 S/. 1,600,000.00
10% GASTOS DE VENTAS S/. 100,000.00 S/. 110,000.00
GASTOS DE ADMINISTRACIN S/. 500,000.00
-10% S/. 450,000.00
10% OTROS INGRESOS S/. 20,000.00 S/. 22,000.00
-10% OTROS GASTOS S/. 50,000.00 S/. 45,000.00
UTILIDAD OPERATIVA S/. 370,000.00 S/. 1,017,000.00
-20% INGRESOS FINANCIEROS S/. 500,000.00 S/. 400,000.00
20% GASTOS FINANCIEROS S/. 55,000.00 S/. 66,000.00
GASTOS EXCEPCIONALES
UTILIDAD NETA S/. 815,000.00 S/. 1,351,000.00
RATIOS:
RENTABILIDAD BRUTA 0.050 0.100
RENTABILIDAD NETA 0.040 0.084

NOTA: En relacin al ao anterior: las ventas disminuyen 20%, los gastos de ventas, otros ingresos crecen 10%,
los gastos de administracin y otros gastos disminuye 10%, los ingresos financieros decrecen 20%. Y los gasto
financieros crecen 20%.
ADO DE RESULTADOS EN MILES DE SOLES.
2012 2013 2014
S/. 12,800,000.00 S/. 10,240,000.00 S/. 8,192,000.00
S/. 10,880,000.00 S/. 8,192,000.00 S/. 6,144,000.00
S/. 1,920,000.00 S/. 2,048,000.00 S/. 2,048,000.00
S/. 121,000.00 S/. 133,100.00 S/. 146,410.00
S/. 405,000.00 S/. 364,500.00 S/. 328,050.00
S/. 24,200.00 S/. 26,620.00 S/. 29,282.00
S/. 40,500.00 S/. 36,450.00 S/. 32,805.00
S/. 1,377,700.00 S/. 1,540,570.00 S/. 1,570,017.00
S/. 320,000.00 S/. 256,000.00 S/. 204,800.00
S/. 79,200.00 S/. 95,040.00 S/. 114,048.00

S/. 1,618,500.00 S/. 1,701,530.00 S/. 1,660,769.00

0.150 0.200 0.250

0.126 0.166 0.202

s, otros ingresos crecen 10%,

ancieros decrecen 20%. Y los gastos
 Utilidad Bruta
Rentabilidad Bruta=
Ventas Netas

Utilidad Neta
Rentabilidad Neta Sobre Ventas=
Ventas Neta
 2010 2011 2012 2013 2014
1,000,000 1,600,000 1,920,000 2,048,000 2,048,000
20,000,000 16,000,000 12,800,000 10,240,000 8,192,000
0.050 0.100 0.150 0.200 0.250

0.300

0.250

0.200

0.150

0.100

0.050

0.000
2010 2011 2012 2013 2014

2010 2011 2012 2013 2014

815,000 1,351,000 1,618,500 1,701,530 1,660,769
20,000,000 16,000,000 12,800,000 10,240,000 8,192,000
0.041 0.084 0.126 0.166 0.203

0.250

0.200

0.150

0.100

0.050

0.000
2010 2011 2012 2013 2014