PERIODO V.

PRESTAMO AMORTIZACION INTERES CUOTA maq

1 273,300,000.00 8,711,750.24 12,298,500.00 21,010,250.24 intangible
2 264,588,249.76 9,103,779.00 11,906,471.24 21,010,250.24 Interes
3 255,484,470.75 9,513,449.06 11,496,801.18 21,010,250.24 v. Prestamo
4 245,971,021.69 9,941,554.27 11,068,695.98 21,010,250.24
5 236,029,467.42 10,388,924.21 10,621,326.03 21,010,250.24 Ventas
6 225,640,543.21 10,856,425.80 10,153,824.44 21,010,250.24 2,017
7 214,784,117.42 11,344,964.96 9,665,285.28 21,010,250.24 2,018
8 203,439,152.46 11,855,488.38 9,154,761.86 21,010,250.24 2,019
9 191,583,664.07 12,388,985.36 8,621,264.88 21,010,250.24
10 179,194,678.71 12,946,489.70 8,063,760.54 21,010,250.24 PROYE
11 166,248,189.01 13,529,081.74 7,481,168.51 21,010,250.24
12 152,719,107.27 14,137,890.42 6,872,359.83 21,010,250.24 Ventas
13 138,581,216.85 14,774,095.49 6,236,154.76 21,010,250.24 (-) C. Va.
14 123,807,121.37 15,438,929.78 5,571,320.46 21,010,250.24 UTILIDAD MARGIN
15 108,368,191.59 16,133,681.62 4,876,568.62 21,010,250.24 (-) C. Fijo
16 92,234,509.96 16,859,697.30 4,150,552.95 21,010,250.24 . Oper
17 75,374,812.67 17,618,383.67 3,391,866.57 21,010,250.24 . Extin
18 57,756,429.00 18,411,210.94 2,599,039.30 21,010,250.24 U.A.I.I.
19 39,345,218.06 19,239,715.43 1,770,534.81 21,010,250.24 Coste financiero
20 20,105,502.63 20,105,502.63 904,747.62 21,010,250.24 U.A.I.
273,300,000.00 146,905,004.88 420,205,004.88 I.R. (29.5%)
U.NETA

ANALISIS FINANCIERO

PUNTO DE EQUILIBRIO:

CFT
P.Eq=
PVu-CVu

UNIDADES
s/.
MARGEN DE SEGURIDAD:

M.Seg= unid vendidas - P.Eq unid

M.Seg=

M.Seg / las unids vendids =

%=

en los 2 primeros aos se puede

en el ultimo ao logra tener un m

PUNTO DE CIERRE:

CFT
CF exting -
CF vivo CF vivo =

CF vivo
P.C=
PVu-CVu P.C=

P.cierre

Para interpretar:

P.cierre
P. equilibrio

PROMEDIO

se puede apreciar que el promedio existe u margen de 51% entre el punto de cierre y el punto de equilibrio.

inversion -46,940,468.40
85,500,000.00

-0.55

RENTABILIDAD DEL PATRIMONIO

Endeudamiento Deuda Total

 Pas. + Pat.

Calidad de la deuda DCP

Total Pasivo

Capacidad de devolucion de la deuda

U.N + Amort.
P. recibido

Gstos financieros

intereses
Ventas

e) APALANCAMIENTO FINANCIERO:

U.A.I Activo -46,940,468.40

A.F = X
U.A.I.e I. Patrimonio Neto -170,000.00

947.59
RENTABILIDAD DE VENTAS
 PROYECCION FLUJO DE CAJA
125,800,000.00 25,160,000.00 44,760,000.00 2017 2018
98,000,000.00 19,600,000.00 INGRESOS
0.05 Ventas 85,500,000.00 110,124,000.00
273,300,000.00 T. INGRESOS 85,500,000.00 110,124,000.00
EGRESOS
Unidades P.V. Total C. variable -35,910,000.00 -46,252,080.00
30,000 2,850.00 85,500,000.00 C. fijo -5,000,000.00 -5,000,000.00
34,500 3,192.00 110,124,000.00 C. financiero -46,770,468.40 -39,595,197.62
39,675 3,575.00 141,838,125.00 Amort. D. -37,270,532.58 -44,445,803.35
I.R. 0.00 0.00
PROYECCION E. R. T.EGRESOS -124,951,000.98 -135,293,080.98
2017 2018 2019 FLUJO NETO -39,451,000.98 -25,169,080.98
85,500,000.00 110,124,000.00 141,838,125.00 Caja inicial 23,000,000.00 -16,451,000.98
-35,910,000.00 -46,252,080.00 -59,572,012.50 CAJA FINAL -16,451,000.98 -41,620,081.95
49,590,000.00 63,871,920.00 82,266,112.50
PROYECCION ESTADO DE SITIACION FINANCIERA
-5,000,000.00 -5,000,000.00 -5,000,000.00 2017 2018
-44,760,000.00 -44,760,000.00 -44,760,000.00ACTIVO
-170,000.00 14,111,920.00 32,506,112.50Efectivo -16,451,000.98 -41,620,081.95
-46,770,468.40 -39,595,197.62 -31,038,553.76Maq. Y equipo 125,800,000.00 125,800,000.00
-46,940,468.40 -25,483,277.62 1,467,558.74(-) Deprec. -25,160,000.00 -50,320,000.00
0.00 0.00 -432,929.83Intangible 98,000,000.00 98,000,000.00
-46,940,468.40 -25,483,277.62 1,034,628.91(-)Amort. -19,600,000.00 -39,200,000.00
Terreno 170,500,000.00 170,500,000.00
T. ACTIVO 333,088,999.02 263,159,918.05
PASIVO
Endeudam. 236,029,467.42 191,583,664.07
T. PASIVO 236,029,467.42 191,583,664.07
P. NETO
Capital 144,000,000.00 144,000,000.00
Utilidad -46,940,468.40 -72,423,746.02
T. PAT. NETO 97,059,531.60 71,576,253.98
1,197.00 1,340.64 1,501.50 T. PAS. Y PAT. 333,088,999.02 263,159,918.05

2017 2018 2019

96,530,468.40 89,355,197.62 80,798,553.76

1,653.00 1,851.36 2,073.50

58,397.00 48,265.00 38,967.00

166,431,450.00 154,061,880.00 139,307,025.00
 30,000.00 34,500.00 39,675.00
-58,397.00 -48,265.00 -38,967.00
-28,397.00 -13,765.00 708.00

-0.95 -0.40 0.02

-95% -40% 2%

2 primeros aos se puede observar que la empresa esta vendiendo prodeuctos por debajo de su punto de equilibrio
timo ao logra tener un margen de seguridad del 2%

96,530,468.40 89,355,197.62 80,798,553.76

-44,760,000.00 -44,760,000.00 -44,760,000.00
51,770,468.40 44,595,197.62 36,038,553.76

51,770,468.40 44,595,197.62 36,038,553.76

1,653.00 1,851.36 2,073.50

31,319.00 24,087.00 17,380.00

31,319.00 24,087.00 17,380.00

58,397.00 48,265.00 38,967.00

0.54 0.50 0.45

0.49

el punto de equilibrio.

85,500,000.00 -25,483,277.62 110,124,000.00 1,034,628.91

333,088,999.02 110,124,000.00 263,159,918.05 141,838,125.00

0.26 -0.23 0.42 0.01

-0.14092 -0.09684

236,029,467.42 191,583,664.07 138,581,216.85

333,088,999.02 263,159,918.05 211,192,099.75

0.7086 0.7280 0.6562

37,270,532.58 44,445,803.35 53,002,447.22

236,029,467.42 191,583,664.07 138,581,216.85

0.16 0.23 0.38

-2,180,468.40 19,276,722.38 45,794,628.91

236,029,467.42 191,583,664.07 138,581,216.85

-0.01 0.10 0.33

46,770,468.40 39,595,197.62 31,038,553.76

85,500,000.00 110,124,000.00 141,838,125.00

0.55 0.36 0.22

333,088,999.02 -25,483,277.62 263,159,918.05 1,467,558.74

97,059,531.60 14,111,920.00 71,576,253.98 32,506,112.50

-6.64 0.13

-46,940,468.40 -25,483,277.62 1,034,628.91

85,500,000.00 110,124,000.00 141,838,125.00

-0.55 -0.23 0.007

DE CAJA
2019

141,838,125.00
141,838,125.00

-59,572,012.50
-5,000,000.00
-31,038,553.76
-53,002,447.22
-432,929.83
-149,045,943.30
-7,207,818.30
-41,620,081.95
-48,827,900.25

CION FINANCIERA
2019

-48,827,900.25
125,800,000.00
-75,480,000.00
98,000,000.00
-58,800,000.00
170,500,000.00
211,192,099.75

138,581,216.85
138,581,216.85

144,000,000.00
-71,389,117.11
72,610,882.89
211,192,099.75
141,838,125.00
211,192,099.75

0.67
0.00490
211,192,099.75
72,610,882.89
 PERIODO V. PRESTAMO AMORTIZACION INTERES CUOTA
1 273,300,000.00 13,665,000.00 12,298,500.00 25,963,500.00
2 259,635,000.00 13,665,000.00 11,683,575.00 25,348,575.00
3 245,970,000.00 13,665,000.00 11,068,650.00 24,733,650.00
4 232,305,000.00 13,665,000.00 10,453,725.00 24,118,725.00
5 218,640,000.00 13,665,000.00 9,838,800.00 23,503,800.00
6 204,975,000.00 13,665,000.00 9,223,875.00 22,888,875.00
7 191,310,000.00 13,665,000.00 8,608,950.00 22,273,950.00
8 177,645,000.00 13,665,000.00 7,994,025.00 21,659,025.00
9 163,980,000.00 13,665,000.00 7,379,100.00 21,044,100.00
10 150,315,000.00 13,665,000.00 6,764,175.00 20,429,175.00
11 136,650,000.00 13,665,000.00 6,149,250.00 19,814,250.00
12 122,985,000.00 13,665,000.00 5,534,325.00 19,199,325.00
13 109,320,000.00 13,665,000.00 4,919,400.00 18,584,400.00
14 95,655,000.00 13,665,000.00 4,304,475.00 17,969,475.00
15 81,990,000.00 13,665,000.00 3,689,550.00 17,354,550.00
16 68,325,000.00 13,665,000.00 3,074,625.00 16,739,625.00
17 54,660,000.00 13,665,000.00 2,459,700.00 16,124,700.00
18 40,995,000.00 13,665,000.00 1,844,775.00 15,509,775.00
19 27,330,000.00 13,665,000.00 1,229,850.00 14,894,850.00
20 13,665,000.00 13,665,000.00 614,925.00 14,279,925.00
273,300,000.00 129,134,250.00 402,434,250.00

ANALISIS FINANCIERO

PUNTO DE EQUILIBRIO:

CFT
P.Eq=
PVu-CVu
MARGEN DE SEGURIDAD:

M.Seg= unid vendidas - P.Eq unid

M.Seg / las unids vendids =

PUNTO DE CIERRE:

CFT
CF exting -
CF vivo

CF vivo
P.C=
PVu-CVu

Para interpretar:

se puede apreciar que el promedio existe u margen de 51% entre el punto de cierre y el punto de equilibrio.

inversion

RENTABILIDAD DEL PATRIMONIO

Endeudamiento Deuda Total

 Pas. + Pat.

Calidad de la deuda DCP

Total Pasivo

Capacidad de devolucion de la deuda

U.N + Amort.
P. recibido

Gstos financieros

intereses
Ventas

e) APALANCAMIENTO FINANCIERO:

U.A.I Activo
A.F = X
U.A.I.e I. Patrimonio Neto

RENTABILIDAD DE VENTAS
 PROYECCION FLUJO D
maq 125,800,000.00 25,160,000.00 44,760,000.00
intangible 98,000,000.00 19,600,000.00 INGRESOS
Interes 0.045 Ventas
v. Prestamo 273,300,000.00 13,665,000.00 T. INGRESOS
EGRESOS
Ventas Unidades P.V. Total C. variable
2,017 30,000 2,850.00 85,500,000.00 C. fijo
2,018 34,500 3,192.00 110,124,000.00 C. financiero
2,019 39,675 3,575.00 141,838,125.00 Amort. D.
I.R.
PROYECCION E. R. T.EGRESOS
2017 2018 2019 FLUJO NETO
Ventas 85,500,000.00 110,124,000.00 141,838,125.00 Caja inicial
(-) C. Va. -35,910,000.00 -46,252,080.00 -59,572,012.50 CAJA FINAL
UTILIDAD MARGIN 49,590,000.00 63,871,920.00 82,266,112.50
(-) C. Fijo PROYECCION ESTADO DE SITIAC
. Oper -5,000,000.00 -5,000,000.00 -5,000,000.00
. Extin -44,760,000.00 -44,760,000.00 -44,760,000.00 ACTIVO
U.A.I.I. -170,000.00 14,111,920.00 32,506,112.50 Efectivo
Coste financiero -45,504,450.00 -35,665,650.00 -25,826,850.00 Maq. Y equipo
U.A.I. -45,674,450.00 -21,553,730.00 6,679,262.50 (-) Deprec.
I.R. (29.5%) 0.00 0.00 -1,970,382.44 Intangible
U.NETA -45,674,450.00 -21,553,730.00 4,708,880.06 (-)Amort.
Terreno
T. ACTIVO
PASIVO
Endeudam.
T. PASIVO
P. NETO
Capital
Utilidad
T. PAT. NETO
1,197.00 1,340.64 1,501.50 T. PAS. Y PAT.

2017 2018 2019

95,264,450.00 85,425,650.00 75,586,850.00

1,653.00 1,851.36 2,073.50

UNIDADES 58,397.00 48,265.00 38,967.00

s/. 166,431,450.00 154,061,880.00 139,307,025.00
 30,000.00 34,500.00 39,675.00
-58,397.00 -48,265.00 -38,967.00
M.Seg= -28,397.00 -13,765.00 708.00

-0.95 -0.40 0.02

%= -95% -40% 2%

en los 2 primeros aos se puede observar que la empresa esta vendiendo prodeuctos por debajo de su punto de equilibrio
en el ultimo ao logra tener un margen de seguridad del 2%

95,264,450.00 85,425,650.00 75,586,850.00

-44,760,000.00 -44,760,000.00 -44,760,000.00
CF vivo = 50,504,450.00 40,665,650.00 30,826,850.00

P.C= 50,504,450.00 40,665,650.00 30,826,850.00

1,653.00 1,851.36 2,073.50

P.cierre 31,319.00 24,087.00 17,380.00

P.cierre 31,319.00 24,087.00 17,380.00

P. equilibrio 58,397.00 48,265.00 38,967.00

0.54 0.50 0.45

PROMEDIO 0.49

nto de cierre y el punto de equilibrio.

-45,674,450.00 85,500,000.00 -21,553,730.00 110,124,000.00

85,500,000.00 316,965,550.00 110,124,000.00 240,751,820.00

-0.53 0.27 -0.20 0.46

-0.14410 -0.08953

218,640,000.00 163,980,000.00 109,320,000.00

 316,965,550.00 240,751,820.00 190,800,700.06

0.6898 0.6811 0.5730

54,660,000.00 54,660,000.00 54,660,000.00

218,640,000.00 163,980,000.00 109,320,000.00

0.25 0.33 0.50

-914,450.00 23,206,270.00 49,468,880.06

218,640,000.00 163,980,000.00 109,320,000.00

-0.0042 0.14 0.45

45,504,450.00 35,665,650.00 25,826,850.00

85,500,000.00 110,124,000.00 141,838,125.00

0.53 0.32 0.18

-45,674,450.00 316,965,550.00 -21,553,730.00 240,751,820.00

-170,000.00 98,325,550.00 14,111,920.00 76,771,820.00

866.10 -4.79

-45,674,450.00 -21,553,730.00 4,708,880.06

85,500,000.00 110,124,000.00 141,838,125.00

-0.53 -0.20 0.033

 PROYECCION FLUJO DE CAJA
2017 2018 2019

85,500,000.00 110,124,000.00 141,838,125.00

85,500,000.00 110,124,000.00 141,838,125.00

-35,910,000.00 -46,252,080.00 -59,572,012.50

-5,000,000.00 -5,000,000.00 -5,000,000.00
-45,504,450.00 -35,665,650.00 -25,826,850.00
-54,660,000.00 -54,660,000.00 -54,660,000.00
0.00 0.00 -1,970,382.44
-141,074,450.00 -141,577,730.00 -147,029,244.94
-55,574,450.00 -31,453,730.00 -5,191,119.94
23,000,000.00 -32,574,450.00 -64,028,180.00
-32,574,450.00 -64,028,180.00 -69,219,299.94

PROYECCION ESTADO DE SITIACION FINANCIERA

2017 2018 2019

-32,574,450.00 -64,028,180.00 -69,219,299.94

125,800,000.00 125,800,000.00 125,800,000.00
-25,160,000.00 -50,320,000.00 -75,480,000.00
98,000,000.00 98,000,000.00 98,000,000.00
-19,600,000.00 -39,200,000.00 -58,800,000.00
170,500,000.00 170,500,000.00 170,500,000.00
316,965,550.00 240,751,820.00 190,800,700.06

218,640,000.00 163,980,000.00 109,320,000.00

218,640,000.00 163,980,000.00 109,320,000.00

144,000,000.00 144,000,000.00 144,000,000.00

-45,674,450.00 -67,228,180.00 -62,519,299.94
98,325,550.00 76,771,820.00 81,480,700.06
316,965,550.00 240,751,820.00 190,800,700.06
or debajo de su punto de equilibrio

4,708,880.06 141,838,125.00
141,838,125.00 190,800,700.06

0.03 0.74
0.02468
 6,679,262.50 190,800,700.06
32,506,112.50 81,480,700.06

0.48