Documentos de Académico
Documentos de Profesional
Documentos de Cultura
APALANCAMIENTO 2010
2010
40,564.00
12,467.00
3,366.00
22,878.00
340.00
18,570.00
98,185.00
98,185.00
31.00
5,129.00
134,490.00
139,650.00
237,835.00
0.00
5,273.00
21,140.00
46,245.00
4,828.00
2,722.00
1,412.00
0.00
81,620.00
81,620.00
0.00
12,010.00
10,620.00
400.00
23,030.00
104,650.00
84,406.00
0.00
13,677.00
17,065.00
18,161.00
-124.00
133,185.00
237,835.00
2011
11,283.00
17,008.00
4,951.00
73,708.00
598.00
21,739.00
129,287.00
129,287.00
31.00
5,129.00
142,324.00
147,484.00
276,771.00
0.00
11,138.00
23,913.00
60,591.00
6,799.00
6,892.00
663.00
0.00
109,996.00
109,996.00
0.00
14,704.00
9,682.00
538.00
24,924.00
134,920.00
84,406.00
0.00
13,677.00
17,548.00
26,061.00
159.00
141,851.00
276,771.00
2012
15,422.00
14,831.00
3,692.00
7,190.00
812.00
26,489.00
68,436.00
68,436.00
31.00
5,129.00
189,550.00
194,710.00
263,146.00
41.00
27,537.00
30,963.00
47,641.00
0.00
1,278.00
0.00
9,888.00
117,348.00
117,348.00
523.00
17,293.00
6,104.00
319.00
24,239.00
141,587.00
84,406.00
42.00
13,677.00
17,059.00
6,390.00
-15.00
121,559.00
263,146.00
APALANCAMIENO 2011
2013
40,927
19,175
1,083
570
0
22,425
2014
20,592
19,906
1,619
843
0
23,538
97,515
97,515
31
22,258
230,568
252,857
350,372
1,187
20,664
41,916
92,037
0
0
0
10,620
166,424
166,424
8,869
0
0
0
31,958
198,382
84,406
141
13,677
17,319
18,982
17,465
151,990
350,372
68,187
68,187
31
21,718
310,490
350,762
418,949
793
29,744
46,388
154,442
0
0
0
6,890
238,257
238,257
9,186
0
0
0
30,557
268,814
84,406
141
13,677
17,212
16,805
17,894
150,135
418,949
Estado de Resultados
CERVECERIA SAN JUAN S.A.
ESTADOS FINANCIEROS |Individual | Anual al 31 de Diciembre del 2014 ( en miles de NUEVOS SOLES )
CUENTA
Ingresos de actividades ordinarias
Costo de Ventas
Ganancia (Prdida) Bruta
Gastos de Ventas y Distribucin
Gastos de Administracin
Otros Ingresos Operativos
Otros Gastos Operativos
Ganancia (Prdida) por actividades de operacin
Ingresos Financieros
Gastos Financieros
Diferencias de Cambio neto
Resultado antes de Impuesto a las Ganancias
Gasto por Impuesto a las Ganancias
Ganancia (Prdida) Neta de Operaciones Continuadas
Ganancia (Prdida) Neta del Ejercicio
2010
2011
2012
2013
328,687.00
-117,402.00
211,285.00
-148,426.00
-15,593.00
3,704.00
-5,259.00
45,711.00
1,433.00
-654.00
-12.00
46,478.00
-15,520.00
30,958.00
30,958.00
391,734.00
-143,637.00
248,097.00
-151,367.00
-23,032.00
2,976.00
-1,096.00
75,578.00
2,130.00
-418.00
-105.00
77,185.00
-24,062.00
53,123.00
53,123.00
416,480.00
-152,217.00
264,263.00
-154,612.00
-18,662.00
419.00
-1,799.00
89,609.00
2,477.00
-373.00
726.00
92,439.00
-28,849.00
63,590.00
63,590.00
491,941
-169,318
322,623
-170,958
-15,157
12,548
-2,927
146,129
1,818
-828
-1,196
145,923
-44,441
101,482
101,482
2014
553,797
-190,444
363,353
-187,334
-20,548
8,273
-2,004
161,740
1,716
-1,308
-951
161,197
-48,292
112,905
112,905
2010
2011
2012
2013
2014
COSTO DE VENTA
117,402.00
143,637.00
152,217.00
169,318.00
190,444.00
2010
2011
2012
2013
2014
GASTOS DE
VENTAS Y
DISTRIBUCION
148,426.00
151,367.00
154,612.00
170,958.00
187,334.00
2010
2011
2012
2013
2014
GASTOS DE
ADMINISTRACION
15,593.00
23,032.00
18,662.00
15,157.00
20,548.00
2010
2011
2012
2013
2014
OTROS GASTOS
OPERATIVOS
5,259.00
1,096.00
1,799.00
2,927.00
2,004.00
2010
2011
GASTOS
FINANCIEROS
654.00
418.00
VENTAS
328,687.00
391,734.00
416,480.00
491,941.00
553,797.00
INGRESOS
ADICIONALES
5,137.00
5,106.00
2,896.00
14,366.00
9,989.00
COSTO TOTAL
302,866.00
343,717.00
355,786.00
404,825.00
450,881.00
INGRESO NETO
30,958.00
53,123.00
2012
2013
2014
373.00
828.00
1,308.00
2010
2011
2012
2013
2014
DIFERENCIAS DE
CAMBIO NETO
12.00
105.00
-726.00
1,196.00
951.00
2010
2011
2012
2013
2014
IMPUESTOS A LAS
GANANCIAS
15,520.00
24,062.00
28,849.00
44,441.00
48,292.00
63,590.00
101,482.00
112,905.00
VENTAS
328,687.00
391,734.00
416,480.00
491,941.00
553,797.00
EFECTIVO
2010
2011
2012
2013
2014
40,564.00
11,283.00
15,422.00
40,927.00
20,592.00
2010
2011
2012
2013
2014
CUENTAS POR
COBRAR
38,711.00
95,667.00
25,713.00
20,828.00
22,368.00
INVENTARIOS
2010
18,570.00
ACTIVOS
CORRIENTES
98,185.00
129,287.00
68,436.00
84,180.00
VENTAS
328,687.00
2011
2012
2013
2014
21,739.00
26,489.00
22,425.00
23,538.00
66,498.00
391,734.00
416,480.00
491,941.00
553,797.00
ANTICIPOS
2010
2011
2012
2013
2014
2010
2011
2012
2013
2014
340.00
598.00
812.00
0.00
0.00
TOTAL ACTIVOS
237,835.00
276,771.00
263,146.00
337,037.00
398,737.00
ACTIVOS
FINANCIEROS
31.00
31.00
31.00
31.00
31.00
INVERSIONES EN
SUBSIDIARIAS
2010
5,129.00
2011
5,129.00
2012
2013
2014
5,129.00
22,258.00
21,718.00
2010
PROPIEADES
PLANTA Y
EQYUIPO
134,490.00
2011
2012
2013
2014
142,324.00
189,550.00
230,568.00
310,490.00
ACTIVOS FIJOS
139,650.00
147,484.00
194,710.00
252,857.00
332,239.00
GRFICOS
ROE
ROI
APALANCAMIENTO
ANALISIS DUPONT
CERVECERIA SAN
JUAN S.A.
AOS:
2010
2011
2012
2013
2014
2013
2014
BENEFICIO
SOBRE VENTAS
9.42%
13.56%
15.27%
20.63%
20.39%
RETORNO DE
LA INVERSION
ROI
13.02%
19.19%
24.17%
30.11%
28.32%
ACTIVOS
TOTALES/CAPIT
AL
1.79
1.95
2.16
2.31
0.01
ROTACION DE
INVERSION
1.38
1.42
1.58
1.46
1.39
2010-2011
2011-2012
2012-2013
2013-2014
2010-2011
2011-2012
2012-2013
2013-2014
2010-2011
2011-2012
2012-2013
2013-2014
2010-2011
2011-2012
2012-2013
2013-2014
variacion en
variacin en
activo corriente
activo fijo
31.68%
5.61%
-47.07%
32.02%
23.01%
29.86%
-21.00%
31.39%
variacin en
ventas
19.18%
6.32%
18.12%
12.57%
variacin en
costo total
13.49%
3.51%
13.78%
11.38%
variacin en el
apalancamiento
47.46%
25.90%
24.60%
-5.96%
9.26%
10.95%
6.49%
-99.66%
variacin en beneficio
sobre ventas
variacin en rotacin
de inversin
43.98%
12.59%
35.11%
-1.17%
2.42%
11.82%
-7.78%
-4.85%
2010-2011
2011-2012
2012-2013
2013-2014
2010-2011
2011-2012
2012-2013
2013-2014
variacin en ingreso
neto
variacin en ventas
71.60%
19.70%
59.59%
11.26%
19.18%
6.32%
18.12%
12.57%
variacin en ventas
variacin en egresos
19.18%
6.32%
18.12%
12.57%
13.73%
4.22%
10.65%
12.92%
PONT
A SAN
A.
AOS:
2010
2011
2012
2013
2014
2013
2014
ROE
23.24%
37.45%
52.31%
69.41%
0.22%
variacin en
activo total
16.37%
-4.92%
28.08%
18.31%
variacin en
pasivo total
28.92%
4.94%
40.11%
35.50%
61.11%
39.69%
32.69%
-99.68%
47.46%
25.90%
24.60%
-5.96%
variacin en
patrimonio
6.51%
-14.31%
25.03%
-1.22%
variacin en beneficio
sobre ventas
43.98%
12.59%
35.11%
-1.17%
variacin en ingreso
neto
71.60%
19.70%
59.59%
11.26%