Documentos de Académico
Documentos de Profesional
Documentos de Cultura
PARAMONGA S.A.A.
BALANCE GENERAL:
2000
2001
2002
2003
2004
2005
2006
2007
2008
CUENTA
ACTIVO
Caja y Bancos
14,250
11,291
13,996
13,797
16,952
28,082
15,434
13,390
10,973
798
3,634
5,314
3,801
4,270
9,304
2,546
2,949
3,811
3,287
9,436
5,056
14,956
5,985
11,521
7,480
14,727
9,504
12,084
9,418
7,616
12,020
6,022
28,602
6,443
634
9,162
30,904
681
28,129
1,507
28,011
1,730
44,429
2,796
38,686
6,077
48,624
0
3,198
0
34,460
11,852
0
4,715
29,171
13,266
3,681
0
31,878
13,580
3,613
0
59,356
64,573
66,557
87,030
87,573
106,242
87,049
97,502
73,651
19,666
19,488
25,790
26,608
26,257
26,181
611
5,216
611
611
611
26,199
26,199
19,586
5,491
5,789
6,865
396,136
8,364
6,718
5,754
617
628
611
97,766
608
Activos Biologicos
Inmuebles, Maquinaria y Equipo
(Neto de Depreciacin acumulada)
Activo Intangible (Neto de
depreciacin acumulada)
302,114
366,300
364,389
370,263
368,279
369,913
386,127
384,621
601
235
211
99
184
32
6,890
8,662
427,037
395,293
399,371
404,316
401,085
401,921
418,460
417,220
423,198
TOTAL ACTIVO
486,393
459,866
465,928
491,346
488,658
508,163
505,509
514,722
496,849
29,810
15,228
214
9,167
11,073
29,022
PASIVO Y PATRIMONIO
Sobregiros y Pagars Bancarios
Otros Pasivos financieros
Obligaciones Financieras
Prestamo Bancario
Cuentas por Pagar Comerciales
Cuentas por Pagar a Vinculadas
1,024
3,562
0
7,514
6,638
607
810
12,641
7,029
7,958
12,391
5,968
5,568
5,550
5,205
1,643
614
1,597
974
1,340
1,419
26,763
3,434
3,982
3,135
95
6,667
11,169
14,023
9,551
12,023
8,386
9,837
7,957
15,111
42,857
59,891
84,041
123,936
12,947
97,180
94,960
107,874
151,037
31,912
27,895
160,503
146,803
121,434
83,271
163,953
31,861
48,235
49,417
132,319
103,110
88,864
98,076
5,943
4,382
16,874
9,088
9,228
8,533
71,189
67,321
11,320
17,798
18,731
6,424
Provisiones
Pasivo por Imp. a la Renta y Partic. Diferido
Otras Cuentas por Pagar
Ingresos Diferidos
Impuesto a la Renta y
Participaciones Diferidos Pasivo
10,002
10,008
10,967
1,699
1,521
987
516
74,494
20,251
22,775
22,771
64,563
65,728
80,627
182,453
171,099
162,990
167,081
236,105
245,765
201,082
180,248
185,250
TOTAL PASIVO
279,633
266,059
270,864
318,118
268,017
273,660
232,943
228,483
234,667
284,941
276,175
285,387
296,076
312,611
332,710
5,146
4,989
5,155
5,348
5,456
Otras Reservas
-20,251
-22,775
-22,771
-63,223
Resultados Acumulados
-63,076
-64,582
-72,707
-64,973
206,760
193,807
195,064
486,393
459,866
465,928
PATRIMONIO NETO
Capital
Reservas Legales
332,710
332,710
332,710
5,456
5,456
5,456
5,456
-62,996
-77,549
-71,566
-69,776
-72,719
-34,430
-26,114
5,966
17,849
-3,265
173,228
220,641
234,503
272,566
286,239
262,182
491,346
488,658
508,163
505,509
514,722
496,849
2009
2010
2011
11,597
26,481
33,095
2,995
12,426
14,114
13,622
2,243
8,379
26,969
14,374
22,973
10,176
39,800
13,835
2,756
0
41,963
12,713
1,831
0
90,177
16,575
3,006
0
91,036
138,445
192,619
611
611
611
19,586
19,586
19,586
6,143
6,112
55,237
408,728
404,806
575,404
435,068
431,115
650,838
526,104
569,560
843,457
0
0
28,482
21,402
23,043
9,684
8,704
10,534
2,396
6,615
1,834
17,840
35,515
25,418
4,382
55,704
73,877
66,268
0
60,286
92,191
71,578
214
7,963
8,105
7,779
69,010
824
68,190
113,037
0
169,988
148,087
181,102
225,692
221,964
247,370
332,710
332,710
332,710
5,456
5,456
5,456
-69,649
77,828
260,499
31,895
-68,398
-2,578
300,412
347,596
596,087
526,104
569,560
843,457
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
14,250
11,291
13,996
13,797
16,952
28,082
15,434
13,390
10,973
11,597
26,481
36,090
13521
23,646
22,820
26,008
25,858
74,962
55,048
67,165
45,485
62,848
97,420
136,948
31,585
29,636
29,741
47,225
44,763
3,198
16,567
16,947
17,193
16,591
14,544
19,581
59,356
64,573
66,557
87,030
87,573
106,242
87,049
97,502
73,651
91,036
138,445
192,619
Act.Fijo Neto
117,432
20,096
34,771
33,954
32,622
32,008
32,301
32,599
27,062
26,340
431,115
650,838
Activo Intangible
309,605
375,197
364,600
370,362
368,463
369,913
386,159
384,621
396,136
408,728
408,728
408,728
427,037
395,293
399,371
404,316
401,085
401,921
418,460
417,220
423,198
435,068
431,115
650,838
486,393
459,866
465,928
491,346
488,658
508,163
505,509
514,722
496,849
526,104
569,560
843,457
29,810
15,228
214
9,167
11,073
29,022
26,763
21,402
23,043
28,482
67,370
79,732
107,660
151,037
31,912
18,728
20,788
19,213
22,654
34,302
50,834
37,786
97,180
94,960
107,874
151,037
31,912
27,895
31,861
48,235
49,417
55,704
73,877
66,268
182,453
171,099
162,990
167,081
236,105
245,765
201,082
180,248
185,250
169,988
148,087
181,102
182,453
171,099
162,990
167,081
236,105
245,765
201,082
180,248
185,250
169,988
148,087
181,102
279,633
266,059
270,864
318,118
268,017
273,660
232,943
228,483
234,667
225,692
221,964
247,370
0
284,941
0
276,175
0
285,387
0
296,076
0
312,611
0
332,710
332,710
0
332,710
0
332,710
332,710
0
332,710
0
332,710
5,456
5,456
5,146
4,989
5,155
5,348
5,456
5,456
5,456
5,456
5,456
5,456
Otras Reservas
-20,251
-22,775
-22,771
-63,223
-62,996
-77,549
-71,566
-69,776
-72,719
-69,649
77,828
260,499
Resultados Acumulados
-63,076
-64,582
-72,707
-64,973
-34,430
-26,114
5,966
17,849
-3,265
31,895
-68,398
-2,578
206,760
193,807
195,064
173,228
220,641
234,503
272,566
286,239
262,182
300,412
347,596
596,087
486,393
459,866
465,928
491,346
488,658
508,163
505,509
514,722
496,849
526,104
569,560
843,457
Razon Corriente
R Prueba Acida
Razon de Efectivo
R. de deuda total
R. deuda a capital
mult. de capital
rotacion de inventario
rotacion de cuentas por cobrar
Rotacion de cuentas por pagar
Rotacion de los activos
margen de utilidad
rendimeinto sobre activos
rendimiento sobre capital
2000
0.6
0.3
0.1
2001
0.7
0.4
0.1
2002
0.6
0.3
0.1
2003
0.6
0.3
0.1
2004
2.7
1.3
0.5
2005
3.8
3.7
1.0
2006
2.7
2.2
0.5
0.57
1.35
2.35
0.58
1.37
2.37
0.58
1.39
2.39
0.65
1.84
2.84
0.55
1.21
2.21
0.54
1.17
2.17
0.46
0.85
1.85
2007
2.0
1.7
0.3
2008
1.5
1.1
0.2
2009
1.6
1.3
0.2
2010
1.9
1.7
0.4
2011
2.9
2.6
0.5
0.44
0.80
1.80
0.47
0.90
1.90
0.43
0.75
1.75
0.39
0.64
1.64
0.29
0.41
1.41
E%
BALANCE GENERAL:
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
CUENTA
ACTIVO
Efectivo
2.93
2.46
3.00
2.81
3.47
5.53
3.05
2.60
2.21
2.20
4.65
4.28
CxC
2.78
5.14
4.90
5.29
5.29
14.75
10.89
13.05
9.15
11.95
17.10
16.24
Existencias
6.49
6.44
6.38
9.61
9.16
0.63
3.28
3.29
3.46
3.15
2.55
2.32
12.20
14.04
14.28
17.71
17.92
20.91
17.22
18.94
14.82
17.30
24.31
22.84
Act.Fijo Neto
24.14
4.37
7.46
6.91
6.68
6.30
6.39
6.33
5.45
5.01
75.69
77.16
Activo Intangible
63.65
81.59
78.25
75.38
75.40
72.79
76.39
74.72
79.73
77.69
71.76
48.46
87.80
85.96
85.72
82.29
82.08
79.09
82.78
81.06
85.18
82.70
75.69
77.16
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
6.13
3.31
0.05
0.00
0.00
1.80
2.19
5.64
5.39
4.07
4.05
3.38
13.85
17.34
23.11
30.74
6.53
3.69
4.11
3.73
4.56
6.52
8.93
4.48
19.98
20.65
23.15
30.74
6.53
5.49
6.30
9.37
9.95
10.59
12.97
7.86
37.51
37.21
34.98
34.00
48.32
48.36
39.78
35.02
37.28
32.31
26.00
21.47
37.51
37.21
34.98
34.00
48.32
48.36
39.78
35.02
37.28
32.31
26.00
21.47
57.49
57.86
58.13
64.74
54.85
53.85
46.08
44.39
47.23
42.90
38.97
29.33
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
58.58
60.06
61.25
60.26
63.97
65.47
65.82
64.64
66.96
63.24
58.42
39.45
1.06
1.08
1.11
1.09
1.12
1.07
1.08
1.06
1.10
1.04
0.96
0.65
-4.16
-4.95
-4.89
-12.87
-12.89
-15.26
-14.16
-13.56
-14.64
-13.24
13.66
30.88
-12.97
-14.04
-15.60
-13.22
-7.05
-5.14
1.18
3.47
-0.66
6.06
-12.01
-0.31
42.51
42.14
41.87
35.26
45.15
46.15
53.92
55.61
52.77
57.10
61.03
70.67
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
V%
BALANCE GENERAL:
CUENTA
ACTIVO
Efectivo
###
##
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
-20.8
24.0
-1.4
22.9
65.7
-45.0
-13.2
-18.1
5.7
128.3
36.3
CxC
74.9
-3.5
14.0
-0.6
189.9
-26.6
22.0
-32.3
38.2
55.0
40.6
Existencias
-6.2
0.4
58.8
-5.2
-92.9
418.0
2.3
1.5
-3.5
-12.3
34.6
8.8
3.1
30.8
0.6
21.3
-18.1
12.0
-24.5
23.6
52.1
39.1
-82.9
73.0
-2.3
-3.9
-1.9
0.9
0.9
-17.0
-2.7
1536.7
51.0
Activo Intangible
21.2
-2.8
1.6
-0.5
0.4
4.4
-0.4
3.0
3.2
0.0
0.0
-7.4
1.0
1.2
-0.8
0.2
4.1
-0.3
1.4
2.8
-0.9
51.0
TOTAL ACTIVO
-5.5
1.3
5.5
-0.5
4.0
-0.5
1.8
-3.5
5.9
8.3
48.1
-48.9
-98.6
-100.0
0.0
0.0
20.8
162.1
-7.8
-20.0
7.7
23.6
18.3
35.0
40.3
-78.9
-41.3
11.0
-7.6
17.9
51.4
48.2
-25.7
-2.3
13.6
40.0
-78.9
-12.6
14.2
51.4
2.5
12.7
32.6
-10.3
-6.2
-4.7
2.5
41.3
4.1
-18.2
-10.4
2.8
-8.2
-12.9
22.3
-6.2
-4.7
2.5
41.3
4.1
-18.2
-10.4
2.8
-8.2
-12.9
22.3
TOTAL PASIVO
-4.9
1.8
17.4
-15.7
2.1
-14.9
-1.9
2.7
-3.8
-1.7
11.4
Capital
-3.1
3.3
3.7
5.6
6.4
0.0
0.0
0.0
0.0
0.0
0.0
Reservas Legales
-3.1
3.3
3.7
2.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Otras Reservas
12.5
0.0
177.6
-0.4
23.1
-7.7
-2.5
4.2
-4.2
-211.7
234.7
2.4
12.6
-10.6
-47.0
-24.2
-122.8
199.2
-118.3
-1076.9
-314.4
-96.2
-6.3
0.6
-11.2
27.4
6.3
16.2
5.0
-8.4
14.6
15.7
71.5
-5.5
1.3
5.5
-0.5
4.0
-0.5
1.8
-3.5
5.9
8.3
48.1
PASIVO Y PATRIMONIO
Doc. Por Pagar
PATRIMONIO NETO
Resultados Acumulados
TOTAL PATRIMONIO NETO
TOTAL PASIVO Y PATRIMONIO NETO
ACTIVO CORRIENTE
30
25
20
ACTIVO
E % 15
Efectivo
CxC
10
Existencias
TOTAL ACTIVO CORRIENTE
5
0
1
70.00
10
11
12
60.00
PASIVO Y PATRIMONIO
50.00
40.00
E %30.00
20.00
TOTAL PASIVO NO
CORRIENTE
10.00
TOTAL PASIVO
0.00
1
10
11
12
ACTIVO NO CORRIENT
100.00
90.00
80.00
70.00
ACTIVO
Efectivo
CxC
60.00
E%
Existencias
50.00
40.00
30.00
20.00
10.00
0.00
1
10 11 12
PATRIMONIO NETO
RRIENTE
120.00
100.00
PASIVO Y PATRIMONIO
80.00
60.00
E%
40.00
20.00
0.00
1
-20.00
-40.00
10
11
12
IVO NO CORRIENTE
Act.Fijo Neto
Activo Intangible
TOTAL ACTIVO NO CORRIENTE
10 11 12
TRIMONIO NETO
PATRIMONIO NETO
Capital
Reservas Legales
Otras Reservas
Resultados Acumulados
TOTAL PATRIMONIO NETO
TOTAL PASIVO Y PATRIMONIO
NETO
7
10
11
12
ACTIVO CORRIENTE
500
V%
400
ACTIVO
300
Efectivo
CxC
200
Existencias
TOTAL ACTIVO CORRIENTE
100
0
1
-100
10 11 12
-200
200
150
PASIVO Y PATRIMONIO
100
V%
50
0
1
-50
-100
-150
10
11
12
ACTIVO NO CORRIENTE
1800
1600
1400
vo
1200
Act.Fijo Neto
Activo Intang
1000
ncias
TOTAL ACTIVO
CORRIENTE
800
V%
L ACTIVO CORRIENTE
600
400
200
0
1
-200
IENTE
10 11 12
PATRIMONIO NETO
400
200
VO Y PATRIMONIO
Por Pagar
. Por Pagar
AL PASIVO CORRIENTE
da a Largo Plazo
AL PASIVO NO CORRIENTE
AL PASIVO
0
1
PATRIM
2
10
11
12
Capita
-200
Reserv
V % -400
Resulta
-600
-800
-1000
-1200
Otras R
TOTAL
TOTAL
ORRIENTE
Act.Fijo Neto
Activo Intangible
TOTAL ACTIVO NO
CORRIENTE
10 11 12
MONIO NETO
PATRIMONIO NETO
9
10
11
12
Capital
Reservas Legales
Otras Reservas
Resultados Acumulados
TOTAL PATRIMONIO NETO
TOTAL PASIVO Y PATRIMONIO NETO
Estado de Resultados
2001
2002
2003
ventas netas
86610
158540
170500
Costo de Ventas
-37296
-111200
49314
47340
-101
-1997
Gastos de Administracin
-11565
-13744
10000
6000
160400
-92400
68000
-2000
-16000
5000
-3500
51500
4000
-26500
29000
-650
28350
utilidad bruta
Gastos de Ventas
-5000
-4500
42648
33099
Ingresos Financieros
2000
3000
-30631
-29185
14017
6914
-242
-730
13775
6184
Gastos Financieros
utilidadad antes de impuesto
impuesto a la renta
utilidad neta
-105000
65500
-2500
-15000
4000
-6500
45500
2500
-25000
23000
-1100
21900
2004
2005
2006
2007
2008
2009
185400
190000
188500
192000
205000
204000
-108560
-145000
-120000
-105000
-125000
-160000
76840
45000
68500
87000
80000
44000
-1800
-500
-600
-700
-600
-700
-18000
-15000
-14000
-16000
-17000
-18000
2000
200
1000
2000
500
4500
-4500
-2600
-2500
-3000
-7500
-6600
54540
27100
52400
69300
55400
23200
3600
4500
2600
3500
2500
2450
-24500
-20050
-18500
-15000
-12500
-11000
33640
11550
36500
57800
45400
14650
-1450
-1255
-1560
-2400
-2600
-2500
32190
10295
34940
55400
42800
12150
2010
2011
206,957
218,260
-179,258
-183,060
-179051.043 -182841.74
-6,657
-6,622
-23,288
-24,810
6,326
6,394
-5,000
-8,250
-213989.717 -222517.346
8600
5,201
(10,287)
(6,272)
-205389.717 -222517.346
-2,848
-668
-208237.717 -223185.346