Documentos de Académico
Documentos de Profesional
Documentos de Cultura
RESUMEN EJECUTIVO
I.
I.1.
I.2.
a)
ANALISIS CUALITATIVO.
NOMBRE Y RUC.
Razn Social: Austral Group S. A. A.
RUC: 20338054115
Gerente General: Giudice Alva Adriana Carmen.
MISION, VISION Y VALORES.
Misin: Satisfacer las necesidades y expectativas de nuestros clientes
con productos de alta calidad sobre la base de un equipo humano
comprometido con la sostenibilidad de los recursos pesqueros a travs
de una operacin eficiente, ambiental y socialmente responsable, en un
comunidad.
BREVE RESEA HISTRICA.
Austral se constituy por Escritura Pblica de fecha 10 de diciembre de
1996, suscrita ante el Notario Pblico de Lima, Dr. Manuel Retegui
Tomatis, con el nombre de Pesquera Industrial Pacfico S.A., el mismo
que fue cambiado por el de Austral Chancay S.A., nombre con el cual
qued registrada en la Ficha N 5633, As. 1-A del Registro de
Sociedades de Huaral, el 19 de Agosto de 1997. Mediante Escritura
Pblica del 15 de setiembre de 1998, la sociedad adecu sus estatutos
a la Nueva Ley General de Sociedades y cambi su denominacin por
la de Austral Group S.A.; estos cambios quedaron inscritos en la Ficha
N 60000565 del Registro de Sociedades de Huaral, el 29 de setiembre
de 1998.
La Junta General de Accionistas reunida el 23 de Diciembre de 1999
aprob la adecuacin del Estatuto Social adoptndose la forma de
Sociedad Annima Abierta.
I.4.
ANALISIS FODA
FORTALEZAS
DEBILIDADES
I.5.
INDICADORES MACROECONMICOS
SUPERFICIE CONTINENTAL
EXTENSION DEL LITORAL
CONTIENTAL
POBLACI
ON
PIB per Cpita
PIB AGRICOLA
PIB PESQUERO
EMPLEO ESTIMADO
VALOR DE LAS IMPORTACIONES
PESQUERAS
VALOR DE LAS EXPORTACIONES
PESQUERAS
PRODUCCION DE PESCADO PARA EL CONSUMO
HUMANO
PRODUCCION DE PESCADO PARA OTROS
USOS
CANTIDAD DE IMPORTACIONES
PESQUERAS
CANTIDAD DE EXPORTACIONES
PESQUERAS
OFERTA TOTAL DE PROD.
PESQUEROS
OFERTA PER CAPITA DE PROD.
PESQUEROS
2013 - 2015
1280086 KM2
3080 KM
30,038,000.00
6661.53 UDS
4590 MILLONES USD
619 MILLONES USD
145,232.00
73.3 MILLONES DE USD
2432.4 MILLONES DE
USD
1164046 TMB
6086029 TMB
56337 TMB
6168306 TMB
610,877.00
22,1 KG
Los datos extrados fueron sacados dentro de los periodos 2013 2015, la fuente
de los mismo se encuentra en el portal web del Instituto Nacional de Estadstica e
Informtica (INEI) y el Marco Macroeconmico Multianual 2015 2017 Revisado
del Ministerio de Economa y Finanzas del Per.
Se estima que con el crecimiento en las preferencias por productos pesqueros por
parte de mercados internacionales, y de igual manera la apertura a nuevos
II.
II.1.
EVALUACIN FINANCIERA
ESTADO DE SITUACIN FINANCIERA
ACTIVO CORRIENTE
Efectivo y equivalentes de efectivo
2015
S/. 54,942.00
2013
S/. 20,299.00
S/.
145,264.00
S/.
149,061.00
S/. 3,213.00
S/. 37,475.00
S/.
355,312.00
S/. 266.00
S/. 650.00
S/. 3,891.00
S/. 3,955.00
S/.
573,813.00 S/. 498,260.00
S/.
267,380.00 S/. 268,021.00
S/. 2,358.00
S/. 1,587.00
S/.
S/.
847,708.00
772,473.00
S/.
S/.
1,070,766.0 1,034,227.0
0
0
S/. 650.00
S/. 3,955.00
S/.
464,310.00
S/.
265,535.00
S/. 363.00
S/.
734,813.00
S/.
1,090,125.0
0
S/.
204,816.00
S/. 89,545.00
S/. 15,987.00
Existencias
Gastos contratados por anticipado
Activos no corrientes mantenidos para la venta
S/. 128.00
S/.
138,857.00
2014
S/. 32,251.00
S/. 9,798.00
-
S/. 1,326.00
S/. 11,512.00
S/.
252,163.00
S/.
323,186.00
S/.
340,069.00 S/. 186,148.00
S/. 12,331.00 S/. 11,138.00
S/. 60,005.00 S/. 61,676.00
S/.
S/.
412,405.00
258,962.00
S/.
122,800.00
S/. 19,489.00
S/. 64,192.00
S/.
206,481.00
TOTAL PASIVO
PATRIMONIO NETO
Capital
Acciones de inversion
Reserva legal
Otras reservas
Resultados acumulados
Participacion no controlante
Total Patrimonio
TOTAL PASIVO MAS
PATRIMONIO
II.2.
S/.
551,262.00
S/.
511,125.00
S/.
529,667.00
S/.
389,135.00 S/. 389,135.00
S/. 2.00
S/. 2.00
S/. 65,181.00 S/. 65,181.00
S/. 2,536.00
S/. 2,536.00
S/.
389,135.00
S/. 2.00
S/. 64,972.00
S/. 2,536.00
S/.
103,810.00
S/. 3.00
S/.
560,458.00
S/.
1,090,125.0
0
S/. 62,647.00
S/. 3.00
S/.
519,504.00
S/.
1,070,766.0
0
S/. 66,245.00
S/. 3.00
S/.
523,102.00
S/.
1,034,227.0
0
ESTADOS DE
RESULTADOS
Ventas Netas
Costo de Ventas
Utilidad Bruta
2015
2014
S/.
S/.
421,524.00 454,491.00
-S/.
-S/.
285,771.00 341,005.00
S/.
S/. 113,486.0
135,753.00
0
2013
S/.
545,534.00
-S/.
422,877.00
S/.
122,657.0
0
Gastos
Operativos:
Gastos de Venta
Gastos
Administrativos
Otros Ingresos
-S/.
23,499.00
-S/.
63,982.00
Utilidad Operativa
S/. 17,729.00
-S/.
15,550.00
S/.
50,451.00
Ingresos Financieros
S/. 252.00
Otros Gastos
Gastos Financieros
Diferencia en cambio, neta
Utilidad (Prdida) Antes del
Impuesto a la Renta
-S/. 9,819.00
-S/.
34,373.00
S/.
6,511.00
-S/.
28,294.00
-S/.
59,032.00
S/.
33,113.00
-S/.
39,899.00
S/.
19,374.00
-S/.
34,879.00
-S/.
67,542.00
S/.
60,534.00
-S/.
65,351.00
S/.
15,419.00
S/. 521.00
-S/.
7,983.00
-S/.
15,575.00
-S/.
3,663.00
S/. 441.00
-S/.
11,221.00
-S/.
16,603.00
-S/.
11,964.00
Impuesto a la Renta
Utilidad (Prdida
del ao)
-S/.
10,109.00
-S/.
3,598.00
-S/.
7,792.00
-S/.
11,455.00
-S/.
3,564.00
-S/.
15,528.00
Total de
Resultados
-S/.
3,598.00
-S/.
11,455.00
-S/.
15,528.00
II.3.
II.4. 20
13
II.5.
II.6.
II.7.
II.8.
II.9.
II.10.
II.11.
II.12.
II.13.
II.15.
II.16.
II.17.
II.18.
II.25.
II.19.
II.26.
II.20.
II.27.
II.21.
II.28.
II.22.
II.29.
II.23.
II.30.
II.36.
II.47.
II.54.
II.37.
II.48.
II.55.
II.38.
II.39.
II.40.
II.49.
II.50.
II.51.
II.56.
II.57.
II.66.
II.77.
II.88.
II.98.
II.67.
II.58.
II.41.
II.52.
Nmero de acciones
(en miles)
II.69. De
inv
II.68. Com
er
unes
si
n
II.78.
Saldos al 1 de
enero del 2012
Distribucin de
Dividendos
II.108. Resultados
integrales del
ao
II.32.
II.33.
II.34.
II.35.
II.42.
II.43.
II.44.
II.45.
II.46.
II.53. Atribuible a los controladores de la compaa
II.60. Ac
II.63. Re
II.59.
cio
II.62. Ot
sul
II.61. Re
ne
ra
tad
se
II.70. Ca
s
s
os
rv
pit
de
Re
Ac
a
al
Inv
se
um
Le
So
er
rv
ula
gal
cia
si
as
do
l
n
s
II.82. S/. II.83. S/. II.84. S/.
II.81. S/.
O
O
O II.85. S/.
OO
O
O
O
OO
O
O
O
O
O
II.64.
Part
icip
aci
n
no
con
trol
ant
e
II.86. S/.
O
O
O
II.89. 2,59
II.91. 38
II.93. 49 II.94. 2, II.95. 17
0,03 II.90. 10
9,1
,0
53
6,7
2
2
35
II.92. 2
15
6
37
II.96. 3
II.100.
II.101.
II.102.
II.103.
II.104.
II.105.
II.106.
II.99. -77,702
II.109.
-
II.110.
-
II.111.
-
II.112.
-
II.113.
-
II.114.
-
II.115.
II.116.
88,060
-
II.65.
II.76. TO
TA
L
II.87. S/.
O
O
O
II.97. 61
7,
42
8
II.107.
-77,702
II.117.
88,060
II.125.
-9,225
II.128. Saldos al 31 de
II.135.
diciembre del
177,870
2012
II.138.
II.139.
II.146.
II.156.
II.149. Saldos al 1 de
177,870
enero del 2013
II.166.
II.159. Distribucin de
-51,800
Dividendos
II.170.
II.171.
II.172.
II.173.
II.174.
II.175.
II.176.
II.169. Resultado
-15,528
integral del ao
II.180.
II.181.
II.182.
II.183.
II.184.
II.185.
II.186.
II.179. Transferencia de
6,732
-6,732
reserva legal
II.189. Saldos al 31 de
II.190.
II.191.
II.192.
II.193.
II.194.
II.195.
II.196.
diciembre del
2,590,032
102 389,135
2
64,972
2,536 103,810
2013
II.118. Transferencia de
reserva legal
II.119.
II.129.
2,590,032
II.140.
II.150.
2,590,032
II.160.
II.120.
II.130.
102
II.141.
II.151.
102
II.161.
II.121.
II.131.
389,135
II.142.
II.152.
389,135
II.162.
II.122.
II.132.
II.123.
9,225
II.133.
2
58,240
II.143.
II.144.
II.153.
II.154.
2
58,240
II.163.
II.164.
II.124.
II.134.
2,536
II.145.
II.155.
2,536
II.165.
II.126.
II.136.
II.147.
II.157.
II.167.
II.177.
II.187.
II.197.
II.127.
0
II.137.
3 627,786
II.148.
II.158.
3 627,786
II.168.
-51,800
II.178.
-15,528
II.188.
II.198.
3 560,458
II.199. A comparacin del periodo 2012 el patrimonio se ha visto afectado por las prdidas registradas en el estado de
resultados integrales, significando una reduccin del 10,71% de un periodo al otro.
II.200.
II.201. 2II.202.
014 II.212.
II.203.
II.204.
II.205.
II.206.
II.207.
II.208.
II.209.
II.210.
II.213.
II.214.
II.215.
II.222.
II.216.
II.223.
II.217.
II.224.
II.218.
II.225.
II.219.
II.226.
II.220.
II.227.
II.229.
II.230.
II.231.
II.232.
II.239.
II.240.
II.241.
II.242.
II.243.
II.250.
Atribuible a los controladores de la
compaa
II.256.
II.257.
II.258.
II.259.
II.260.
II.233.
II.244.
II.234.
II.245.
II.251.
II.252.
II.262.
II.235.
II.236.
II.237.
II.246.
II.247.
II.248.
II.253.
II.254.
II.238.
II.249.
II.261. Part
icip
II.263.
II.264.
II.274.
II.275.
II.285. Saldos al 1 de
enero del 2013
II.295. Distribucin de
Dividendos
II.305. Resultados
integrales del
ao
II.265.
Comunes
II.266.
De
inv
er
si
n
II.286.
II.287.
2,590,032
102
II.296.
II.297.
-
II.306.
II.316.
II.315. Transferencia de
reserva legal
II.325. Saldos al 31 de
II.326.
diciembre del
2,590,032
2013
II.335.
II.336.
II.337.
II.347.
II.346. Saldos al 1 de
2,590,032
enero del 2014
II.357.
II.356. Distribucin de
II.307.
II.317.
II.327.
102
II.338.
II.348.
102
II.358.
Acciones
de
II.267.
Reserva
Inv
Capital
Le
er
So
gal
si
cia
n
l
II.278.
II.279.
II.280.
S/.OOO
S/.OOO
S/.OOO
II.288.
II.289.
II.290.
389,135
2
58,240
II.298.
II.299.
II.300.
-
Resultado
aci
Otras
s
n
Re
Ac
no
con
se
um
trol
rv
ula
ant
as
do
II.273.
e
s
TOTAL
II.281.
II.282.
II.283.
II.284.
S/.OOO
S/.OOO
S/.OOO
S/.OOO
II.291.
II.292.
II.293.
II.294.
2,536 177,870
3 627,786
II.301.
II.302.
II.303.
II.304.
-51,800
-51,800
II.308.
II.318.
II.328.
389,135
II.339.
II.349.
389,135
II.359.
II.311.
II.321.
II.331.
2,536
II.342.
II.352.
2,536
II.362.
II.309.
II.319.
II.329.
II.310.
II.320.
6,732
II.330.
2
64,972
II.340.
II.341.
II.350.
II.351.
2
64,972
II.360.
II.361.
II.312.
-15,528
II.322.
-6,732
II.332.
103,810
II.343.
II.353.
103,810
II.363.
-25,901
Dividendos
II.367.
II.368.
II.369.
II.370.
II.371.
II.372.
II.373.
II.366. Resultado
-11,455
integral del ao
II.377.
II.378.
II.379.
II.380.
II.381.
II.382.
II.383.
II.376. Transferencia de
-209
reserva legal
II.386. Saldos al 31 de
II.387.
II.388.
II.389.
II.390.
II.391.
II.392.
II.393.
diciembre del
2,590,032
102 389,135
2
64,972
2,536
66,245
2014
II.313.
II.323.
II.333.
II.314.
-15,528
II.324.
0
II.334.
3 560,458
II.344.
II.345.
II.354.
II.355.
3 560,458
II.364.
II.365.
-25,901
II.374.
II.375.
-11,455
II.384.
II.385.
II.394.
II.395.
3 523,102
II.396. Para el periodo 2014 la reduccin en la distribucin de dividendos sumado a que se redujeron las perdidas en el
estado de resultados a comparacin del periodo anterior, ha dado por concluido que la reduccin en el patrimonio
solo sea del 6,67%, una leve mejora a comparacin del periodo 2013, sin embargo la empresa sigue presentado
perdidas.
II.397.
II.398. 2II.399.
015 II.409.
II.400.
II.401.
II.402.
II.403.
II.404.
II.405.
II.406.
II.407.
II.410.
II.411.
II.412.
II.419.
II.413.
II.420.
II.414.
II.421.
II.415.
II.422.
II.416.
II.423.
II.417.
II.424.
II.430.
II.431.
II.437.
II.438.
II.447. Part
icip
aci
n
no
con
trol
ant
e
II.448.
II.439.
II.433.
II.440.
II.449.
II.450.
II.460.
II.461.
II.471. Saldos al 1 de
enero del 2014
II.481. Distribucin de
Dividendos
II.491. Resultados
integrales del
ao
II.434.
II.436.
II.435.
II.442.
II.453.
II.452.
Capital
De
So
II.451.
inv
cia
Comunes
er
l
si
n II.464.
S/.OOO
II.472.
II.473.
II.474.
2,590,032
102 389,135
II.482.
II.483.
II.484.
-
II.492.
II.502.
II.501. Transferencia de
reserva legal
II.493.
II.503.
-
II.494.
II.504.
-
II.426.
II.427.
II.428.
II.429.
Atribuible a los controladores de la
compaa
II.446.
II.443.
II.445.
Resultado
Acciones
II.444.
Otras
s
de
Reserva
Re
Ac
Inv
Le
se
um
er
gal
rv
ula
si
as
do
n
s
II.465.
II.466.
II.467.
II.468.
S/.OOO
S/.OOO
S/.OOO
S/.OOO
II.475.
II.476.
II.477.
II.478.
2
64,972
2,536
103,810
II.485.
II.486.
II.487.
II.488.
-25,901
II.495.
II.505.
-
II.496.
II.497.
II.506.
II.507.
209
-
II.459.
TOTAL
II.469.
II.470.
S/.OOO
S/.OOO
II.479.
II.480.
3 560,458
II.489.
II.490.
-25,901
II.498.
II.499.
-11,455
II.508.
II.509.
-209
-
II.500.
-11,455
II.510.
0
II.511. Saldos al 31 de
diciembre del
2014
II.521.
II.522.
II.532. Saldos al 1 de
enero del 2015
II.542. Resultado
integral del ao
II.552. Saldos al 31 de
diciembre del
2015
II.562.
II.563.
II.512.
2,590,032
II.523.
II.533.
2,590,032
II.543.
II.553.
2,590,032
II.564.
II.513.
102
II.524.
II.534.
102
II.544.
II.554.
102
II.565.
II.514.
389,135
II.525.
II.535.
389,135
II.545.
II.555.
389,135
II.566.
II.515.
II.516.
65,181
II.526.
II.527.
II.536.
II.537.
2
65,181
II.546.
II.547.
II.556.
II.557.
2
65,181
II.567.
II.568.
II.574.
II.575.
II.517.
2,536
II.528.
II.538.
2,536
II.548.
II.558.
2,536
II.569.
II.576.
II.518.
66,245
II.529.
II.539.
66,245
II.549.
-3,598
II.559.
62,647
II.570.
II.577.
II.581.
II.583.
II.584.
II.582.
II.519.
II.571.
II.578.
II.520.
3 523,102
II.531.
II.541.
3 523,102
II.551.
-3,598
II.561.
3 519,504
II.572.
II.579.
II.585.
II.586.
II.530.
II.540.
II.550.
II.560.
II.587. Para el periodo 2015 el directorio decide restringir la distribucin de dividendos, de igual manera se tomaron
medidas para reducir costos fijos (administrativos) lo cual produjo una disminucin en las prdidas del estado de
resultados y de igual manera a comparacin del periodo 2013 donde el patrimonio se vio reducido en 10.71%, en
el periodo 2015 solo redujo en 0.006%.
II.588.
II.607.
Pago de
intereses
II.608.
II.613.
Pago de
impuestos
II.614.
II.624.
II.625.
II.626.
II.631.
ACTIVIDADES DE
INVERSION
II.636.
Compra de inmuebles,
maquinaria y equipo
II.641.
Venta de inmuebles,
maquinaria y equipo
II.646.
Venta de
acciones
II.647.
II.652.
Efectivo neto aplicado a
actividades de inversin
II.657.
II.658.
II.659.
2II.595.
015
II.598.
II.599.
II.604.
014
2II.596.
2013
II.601.
II.600.
SII.605.
SII.606.
/.
/.
S/.
II.603. 174,8
148,0
9,26
94.00
24.00
3.00
II.612.
II.610.
- II.611.
-S/.
S/.
S/.
10,2
8,832
7,165
60.0
II.609.
.00
.00
0
II.618.
II.617.
-S/.
II.616.
S/.
11,5
6,854
79.0
II.615.
.00
0
II.623.
II.621.
SII.622.
S
-S/.
/.
/.
12,5
134,0
76.0
II.620. 166,0
62.00
05.00
0
II.627.
II.628.
II.629.
II.630.
II.632.
II.635.
II.633.
II.634.
II.640.
II.638.
- II.639.
-S/.
S/.
S/.
90,7
II.637. 56,30
69,69
77.0
8.00
4.00
0
II.645.
II.643.
SII.644.
S
-S/.
/.
/.
14,2
1,201
5,991
66.0
II.642.
.00
.00
0
II.651.
II.650.
S
S/.
/.
37,0
25,94
41.0
II.648.
II.649.
6.00
0
II.656.
II.654.
- II.655.
-S/.
S/.
S/.
68,0
II.653. 55,10
37,75
02.0
7.00
7.00
0
II.660.
II.661.
II.662.
II.663.
II.664.
ACTIVIDADES DE
FINANCIAMIENTO
II.665.
II.666.
II.668.
II.667.
II.673.
II.671.
II.669.
Aumento de obligaciones
financieras
II.670.
SII.672.
S
/.
/.
361,7
615,6
14.00
04.00
S/.
514,
246.
00
II.678.
II.676.
II.674.
Pago de obligaciones
financieras
II.675.
- II.677.
S/.
S/.
449,9
674,0
78.00
00.00
-S/.
374,
648.
00
II.684.
II.683.
II.679.
Pago de
dividendos
II.680.
II.681.
II.682.
S/.
25,90
0.00
-S/.
51,8
02.0
0
II.689.
- II.688.
S/.
S/.
S/.
87,7
84,29
96.0
II.685. Efectivo neto aplicado a las actividades II.686. 88,26
4.00
6.00
0
de financiamiento
II.690.
II.691.
II.692.
II.693.
II.694.
II.695.
II.696.
II.698.
SII.699.
SII.700.
/.
/.
S/.
II.697.
Aumento neto de efectivo y
22,69
11,95
7,21
equivalente de efectivo
1.00
2.00
8.00
II.704.
II.702.
SII.703.
S
S/.
/.
/.
13,0
II.701.
Efectivo y equivalente de
32,21
21,32
79.0
efectivo al inicio del ao
5.00
7.00
0
II.707.
II.706.
S
S/.
/.
1,028 II.708.
II.705. Efecto de las diferencias de cambio de efectivo y
36.00
.00
S/. 2.00
equivalente de efectivo
II.713.
II.711.
SII.712.
S
S/.
/.
/.
20,2
II.709.
Efectivo y equivalente
II.710. 54,94
32,25
99.0
de efectivo al final del ao
2.00
1.00
0
II.714.
II.715.
II.716.
II.717.
II.718.
II.719.
II.720.
II.722.
II.725.
II.721.TRANSACCIONES QUE NO
II.723.
II.724.
GENERAN FLUJO DE EFECTIVO
II.730.
II.728.
- II.729.
-S/.
S/.
S/.
23,0
II.727. 83,25
40,58
62.0
II.726. Obras en curso financiadas con
1.00
6.00
0
arrendamiento financiero
II.687.
II.731.
II.734.
II.735.
II.736.
II.737.
II.738.
II.739.
II.740.
II.741.
II.742.
II.743.
B) Periodo 2014:
II.744.
II.745.
II.746.
II.747.
II.748.
II.749.
II.750.
II.751.
II.752.
C) Periodo 2015
II.753.
II.754.
II.755.
II.756.
II.757.
II.758.
II.759.
II.760.
II.761.
II.762.
II.763.
II.764. ANALISIS FINANCIERO
A) MODELO ECONMICO.
II.767.
II.765.
II.766.
2 II.768.
015
II.772.
2 II.769.
014
2
013
S II.773.
S II.774.
S
/.
/.
/.
II.770.
II.771.
421,52
454,4
545,5
VENTAS
4.00
91.00
34.00
II.776.
- II.777.
- II.778.
S/.
S/.
S/.
II.775.
UTILID
3,598.
11,45
15,52
AD NETA
00
5.00
8.00
II.779.
ACTIVO II.780.
S II.781.
S II.782.
S
TOTAL
/.
/.
/.
1,070,
1,034,
1,090,
125.0
0
II.786.
II.783.
MARG II.784.
- II.785.
2.85
EN NETO
0.85%
2.52%
%
II.787.
ROTAC
II.790.
5
ION DEL
II.788.
3 II.789.
4
0.04
ACTIVO
9.37%
3.94%
%
II.795.
II.791.
II.792.
II.793.
- II.794.
1.42
ROA
0.34%
1.11%
%
766.00
II.796.
II.797.
227.0
0
II.806.
II.803.
II.804.
II.805.
2 II.807.
015
2 II.808.
014
2
013
II.811.
II.809.
UTILID
AD NETA
II.810.
II.814.
ACTIVO II.815.
TOTAL
II.819.
PASIVO II.820.
TOTAL
II.824.
PATRIM II.825.
ONIO
II.829.
ESTRU
CTURA DE
II.830.
DEUDA
II.834.MULTIPLICADOR DE
APALANCAMIENTO
II.838.
ROA
II.844.
ROE
II.839.
II.840.
II.845.
II.846.
- II.812.
- II.813.
S/.
S/.
S/.
3,598.
11,455.
15,528
00
00
.00
II.816.
S II.817.
S/ II.818.
S
/.
.
/.
1,070,
1,034,2
1,090,
766.00
27.00
125.00
II.821.
S II.822.
S/ II.823.
S
/.
.
/.
551,26
511,125
529,66
2.00
.00
7.00
II.826.
S II.827.
S/ II.828.
S
/.
.
/.
519,50
523,102
560,45
4.00
.00
8.00
II.831.
5
1.48%
II.835.
2
.06
II.841.
0.34%
II.847.
0.69%
II.832.
4
9.42%
II.836.
1
.98
II.842.
1.11%
II.848.
2.19%
II.833.
4
8.59%
II.837.
1
.95
II.843.
1.42%
II.849.
2.77%
II.850.
II.851.
II.852.
i)
C) RATIOS FINANCIEROS.
R. RENTABILIDAD:
II.857.
II.856.
II.858.
II.859.
RATIOS DE RENTABILIDAD
201 II.860.
201 II.861.
5
4
II.862.
U
TILIDA
II.863.
-S/.
D NETA
3,598.00
II.866.
A
II.867.
S/.
CTIVO
1,070,766.
TOTAL
00
II.870.
P
II.871.
S/.
ATRIM
519,504.0
ONIO
0
II.874.
II.875.II.876.
ROA
0.34%
II.879.
II.880.II.881.
ROE
0.69%
II.864.
-S/.
11,455.00
II.868.
S/.
1,034,227.
00
II.872.
S/.
523,102.0
0
II.877.
1.11%
II.882.
2.19%
201
3
II.865.
-S/.
15,528.00
II.869.
S/.
1,090,125.
00
II.873.
S/.
560,458.0
0
II.878.
1.42%
II.883.
2.77%
II.884.
II.885.
prdidas para los accionistas, sin embargo cabe resaltar que se estn
esfuerzos por revertir la situacin, prueba de ello se denotan como los
indicadores van disminuyendo periodo tras periodo.
ii) R. LIQUIDEZ:
II.887.
II.892.
II.886.
RATIOS DE LIQUIDEZ
II.888.
II.889.
2 II.890.
2 II.891.
2
015
014
013
CAJ II.893.
II.894.
S II.895.
S II.896.
S
/.
54,942
A
.00
II.898.
S
II.897.
CUENT
/.
AS POR
53,762
COBRAR
.00
II.902.
S
/.
II.901.
EXISTE
101,73
NCIAS
8.00
II.907.
S
/.
II.905.
AC II.906.
223,05
TIVO CTE
8.00
II.912.
S
/.
II.910.
PA II.911.
138,85
SIVO CTE
7.00
II.915.
RAZON II.916.
1
CIRCULANTE
.61
II.919.
PRUEB II.920.
0
A ACIDA
.87
II.923.
RAZON II.924.
0
DE CAJA
.40
II.928.
S
II.927.
CAPITA
/.
L DE
84,20
TRABAJO
1.00
/.
32,251
.00
II.899.
S
/.
130,08
8.00
II.903.
S
/.
96,468
.00
II.908.
S
/.
261,75
4.00
II.913.
S
/.
252,16
3.00
II.917.
1
.04
II.921.
0
.66
II.925.
0
.13
II.929.
S
/.
9,591.
00
/.
20,299
.00
II.900.
S
/.
145,26
4.00
II.904.
S
/.
149,06
1.00
II.909.
S
/.
355,31
2.00
II.914.
S
/.
323,18
6.00
II.918.
1
.10
II.922.
0
.64
II.926.
0
.06
II.930.
S
/.
32,12
6.00
II.931.
II.932.
II.934.
II.940.
II.933.
RATIOS DE SOLVENCIA
II.936.
II.937.
201 II.938.
201 II.939.
201
II.935.
5
4
3
ACTIVO TOTAL
II.941.
II.942.
S/.
II.943.
S/.
II.944.
S/.
1,070,766.
1,034,227.
1,090,125.
00
00
00
II.947.
S/.
II.948.
S/.
II.949.
S/.
II.946. 551,262.0
511,125.0
529,667.0
II.945.
PASIVO TOTAL
0
0
0
II.952.
S/.
II.953.
S/.
II.954.
S/.
II.951. 519,504.0
523,102.0
560,458.0
II.950.
PATRIMONIO
0
0
0
II.955.
UTILIDAD
II.956.
II.957.
S/.
II.958.
S/.
II.959.
S/.
OPERATIVA
50,451.00
19,374.00
15,419.00
II.960.
GASTOS
II.961.
II.962.
S/.
II.963.
S/.
II.964.
S/.
FINANCIEROS
9,819.00
7,983.00
11,221.00
II.965.
ESTRUCTURA DE
II.966.
51. II.967.
49. II.968.
48.5
ENDEUDAMIENTO
48%
42%
9%
II.969.
RATIO DE
II.970.
II.971.
1.0 II.972.
0.9
DEUDA
6
8
II.973.
0.95
II.974.
CAPACIDAD DE
II.975.
5.1 II.976.
2.4
PAGO DE INTERESES
4
3
II.977.
1.37
II.978.
II.979.
II.982.
II.983.
iv) R. DE GESTION.
II.984.
RATIOS DE GESTION
II.986.
II.987.
II.988.
2 II.989.
2
II.985.
015
014
II.991.
ACTIVO
II.992.
II.993.
10 II.994.
10
TOTAL
70766
34227
II.997.
II.998.
II.999.
42 II.1000.
45
II.996.
VENTAS
1524
4491
II.1003.
II.1004.
II.1005.
54 II.1006.
32
II.1002.
CAJA
942
251
II.1008.
CUENTAS
II.1009.
II.1010.
53 II.1011.
13
POR COBRAR
762
0088
II.1013.
CUANTAS
II.1014.
II.1015.
76 II.1016.
77
POR PAGAR
764
423
II.1019.
II.1020.
10 II.1021.
96
II.1018.
INVENTARIOS
1738
468
II.1023.
COSTO DE
II.1024.
II.1025.
28 II.1026.
34
VENTAS
5771
1005
II.1028.
ROTACION
II.1029.
II.1030.
3 II.1031.
4
DEL ACTIVO
9.37%
3.94%
II.1033.
ROTACION
II.1034.
II.1035.
7. II.1036.
1
DE CAJA
67
4.09
II.1038.
ROTACION DE
CUENTAS POR
II.1039.
7. II.1040.
3.
COBRAR
84
49
II.1042.
ROTACION DE II.1043.
2. II.1044.
3.
INVENTARIOS
81
53
II.1046.
PERIODO
PROM. DE
II.1047.
4 II.1048.
1
COBRANZA
6
03
II.1050.
PERIODO
II.1051.
9 II.1052.
8
PROM. DE PAGO
7
2
II.1054.
PERIODO
PROM. DE
II.1055.
1 II.1056.
1
INVENTARIOS
28
02
II.990.
2
013
II.995.
10
90125
II.1001.
54
5534
II.1007.
20
299
II.1012.
14
5264
II.1017.
89
545
II.1022.
14
9061
II.1027.
42
2877
II.1032.
5
0.04%
II.1037.
2
6.87
II.1041.
II.1045.
II.1049.
II.1053.
II.1057.
3.
76
2.
84
9
6
7
6
1
27
II.1058.
II.1059.
horizontalmente
en
los
periodos
II.1063.
II.1068.
II.1074.
2
013
II.1078.
M
ILES
DE S/.
II.1082.
12,058
.89
II.1086.
15,528
.00
II.1090.
11,964
.00
II.1094.
16,603
.00
II.1098.
4
41.00
II.1102.
11,221
.00
II.1106.
3,564.
00
II.1110.
0
.30
II.1114.
7
7,454.
35
II.1118.
8
.61%
II.1120.
9
II.1122.
8
07,01 II.1121.
99,586
II.1119.
ACTIVO NETO (4)
3.00 856,836.00
.00
II.1124.
1 II.1125.
II.1126.
1
,070,7 1,034,227.0
,090,1
II.1123.
ACTIVO TOTAL
66.00
0
25.00
II.1128.
1
II.1130.
1
II.1127.
PASIVO
63,75 II.1129.
90,539
AUTOMATICO(5)
3.00 177,391.00
.00
II.1132.
II.1134.
19,65 II.1133.
89,513
II.1131.
EVA
8.45
-93,199.14
.25
II.1135.
II.1136.
(1) El impuesto
comprende:
la diferencia
del IR
II.1137.a la renta mostrado
II.1138.
II.1139.
II.1140.
Corriente
- IR diferido, de acuerdo
a las notas II.1143.
contables mostradas
II.1141.
II.1142.
II.1144.en
los informes auditados correspondientes a cada ao.
II.1145.
II.1146.
II.1147.
II.1148.
II.1149.
II.1150.
II.1151.
II.1152.
(2) El porcentaje de IR utilizado para el clculo de la Utilidad
II.1153.
II.1154.
II.1155.
II.1156.
Corregida se us en base al porcentaje que le corresponde al IR
II.1157.
II.1158.
II.1159.
II.1160.
(comprendido por el IR corriente y diferido) entre la ganancia/perdida
II.1161.
II.1162.
II.1163.
II.1164.
del respectivo periodo
II.1165.
II.1166.
II.1167.
II.1168.
II.1169.
II.1170.
II.1171.
II.1172.
(3) El costo de capital se tom de acuerdo a la informacin elaborada
II.1173.
II.1174.
II.1175.
II.1176.
por "Centrum,
Centro de Negocios
de la Universidad
Catlica
de
II.1177.
II.1178.
II.1179.
II.1180.
Santa Mara - Per, en su reporte financiero sobre el grupo Austral el
II.1181.
II.1182. se encuentra
II.1183.anexada
II.1184.
09 de junio
de 2014. Dicha informacin
al final
II.1185.
II.1186.
II.1187.
II.1188.
del presente
informe
II.1189.
II.1190.
II.1191.
II.1192.
II.1193.
II.1195.
II.1196.
(4) El Activo
Neto (1) se calculII.1194.
de la diferencia
del Activo Total
II.1197.
II.1198.
II.1199.
II.1200.
Pasivo Automtico correspondiente a cada periodo respectivamente.
II.1201.
II.1202.
II.1203.
II.1204.
II.1205.
II.1207.
II.1208.
(5)El pasivo
Automtico resultoII.1206.
de la suma de;
Ctas. Por pagar,
II.1209.
II.1210. y no corriente
II.1211. e Impuesto
II.1212.
Provisiones,
Deuda Concursal corriente
a la
II.1213.
II.1214.
II.1215.
II.1216.
II.1217.
II.1218.
II.1219.
II.1220.
ANALISIS:
II.1221.
II.1222.
II.1223.
II.1224.
II.1225.
II.1226.
II.1227.
II.1228.
Como se puede apreciar en los resultados la empresa Austral Group,
II.1229.
II.1230.
II.1231.
II.1232.
en los ltimos 3 periodos ha venido destruyendo valor. De manera
E) ANALISIS DEL PUNTO DE EQUILIBRIO
significativa en los periodos 2013 y 2014, mostrando una
considerable mejora en el periodo 2015, aunque hasta tal fecha a la
II.1233.
PUNTO DE EQUILIBRIO
II.1235.
II.1236.
2 II.1237.
2 II.1238.
2
II.1234.
015
014
013
II.1239.
COSTO II.1240.
S/ II.1241.
S/ II.1242.
S/
S VARIABLES
.
.
.
285,771
.00
II.1244.
S/
.
II.1243.
COSTO
87,481.
S FIJOS
00
II.1249.
S/
.
II.1247.
VE II.1248.
421,524
NTAS
.00
II.1253.
S/
.
II.1252.
UTILIDA
78,093.
D MINIMA
82
II.1257.
II.1258.
2
II.1256.
IR
9%
II.1262.
S/
II.1261.
PUNTO
.
DE
87,480.
EQUILIBRIO
32
II.1266.
S/
II.1265.
P. E.
.
UTIL.
142,92
MINIMA
6.93
II.1269.
II.1270.
341,005
.00
II.1245.
S/
.
87,326.
00
II.1250.
S/
.
454,491
.00
II.1254.
S/
.
73,773.
58
II.1259.
2
9%
II.1263.
S/
.
87,325.
25
II.1267.
S/
.
139,70
4.49
422,877
.00
II.1246.
S/
.
102,421
.00
II.1251.
S/
.
545,534
.00
II.1255.
S/
.
77,454.
35
II.1260.
2
9%
II.1264.
S/
.
102,42
0.22
II.1268.
S/
.
157,41
2.82
III.
II.1274.
II.1275.
II.1276.
II.1277.
II.1278.
CONCLUSIONES
III.1.
Austral Group es una empresa que se ha visto perjudicada por
la mala administracin de las ventas al crdito as como tambin el plan
de financiamiento del capital de trabajo. Al desarrollar el anlisis
financiero de las distintas partidas que presenta la empresa en sus
estados financieros, es evidente que una de las principales causas de
las notorias prdidas producidos en los ltimos 3 periodos ha sido
financiar el capital de trabajo con obligaciones financieras de corto
plazo, cuyos das de pago fueron bastante menores que los da de
cobro de la compaa. Por lo tanto el elevado nivel de exposicin al
riesgo crediticio que asuma la compaa por la gran diferencia entre los
das de cobro y de pago, produjeron importantes prdidas al incumplirse
alguno de los pagos por parte de los clientes.
III.2.
Se reconoce que el directorio ha tomado las medidas
adecuadas para revertir la situacin que coloca a la empresa como
destructora de valor con polticas conservadoras, priorizando las ventas
al contado, siendo ms estrictos con las ventas al crditos, minimizando
los costos y gastos de produccin y de ventas y sobre todo accediendo
a
financiamiento
de
largo
plazo
con
instituciones
financieras,