I.

RATIOS DE SOLVENCIA FINANCIERA O RATIOS DE LIQUIDEZ:

1. Ratio de Liquidez Corriente AO 2015

ACTIVO CORRIENTE = 1,112,810.54 =

PASIVO CORRIENTE 934,984.59

2. Ratio de Prueba cida

1,112,810.54 -
= 173,178.92 -
ACTIVO CTE. - EXIST. - CARG. DIFERIDAS 329,081.95
PASIVO CORRIENTE 934,984.59

3. Ratio Super cida o Ratio de Liquidez Penetr

EFECTIVO = 35,210.57 =
PASIVO CORRIENTE 934,984.59

4. Capital de Trabajo

ACTIVO CORRIENTE - PASIVO CORRIENTE = 1112810.54 -

934984.59 =
 II. Ratios de Solvenvia Econm
1. Ratio de Endeudamiento a Corto Plazo 2015

Pasivo Corriente = 934,984.59 =

Patrimonio 806,055.24

2. Ratio de Endeudamiento a Largo Plazo 2015

Pasivo no Corriente = 0 =
Patrimonio 806,055.24

3. Ratio de Endeudamiento Total 2015

Pasivo Total = 934,984.59 =

Patrimonio 806,055.24

4. Respaldo del Endeudamiento 2015

Inmueble Maquinaria y Equipo = 76,433.66 =

Patrimonio 806,055.24

III Ratios de Rentabilidad

1 Ratio de Rentabilidad Bruta 2015

Utilidad Bruta = 1,273,544.00 =

Ventas 15,048,350.00

2. Ratio de Rentabilidad Operativa 2015

Utilidad Operativa = 383,095.43 =

 Ventas 15,048,350.00

3. Ratio Rentabilidad Neta 2015

Utilidad Neta = 263,241.43 =

Ventas 15,048,350.00

4. Ratio de Rentabilidad Inversin 2015

Utilidad Neta = 263,241.43 =

Activo Total 1,741,039.83

1.Rotacin de Inventarios

INV. I+ INV FIN 173,178.92+334,859.42

------------------------- --------------
2 2
------------------------------X 360 -----------------------X 360
COSTO DE INVENTARIO -16,880,065.10

2. Rotacin de C X CC

INV. I+ INV FIN 95,420.10+475,674.00

------------------------- -------------------------
2 2
------------------------------X 360 ------------ X 360
VENTAS 15,048,350.00

3.Rotacin de C X PC

INV. I+ INV FIN 196,524.00+153,973.59

------------------------- --------------------------------
2 2
------------------------------X 360 --------------- X 360
COMPRAS 15192058.59
 AO 2016

1.19 2,360,297.58 = 3.67

643,496.20

2,360,297.58 -
334,859.42 - 2.59
0.65 358,561.82 =
643,496.20

0.04 281,394.23 = 0.44

643,496.20

2360297.58 -
177,825.95 643496.2 = 1,716,801.38
Solvenvia Econmica
2016

1.16 643,496.20 = 0.55

1,172,277.67

2016

- 1,257,372.69 = 1.07
1,172,277.67

2016

1.16 1,900,868.89 = 1.62

1,172,277.67

2016

0.09 76,434.66 = 0.07

1,172,277.67

s de Rentabilidad
2016

0.08 1,187,362.90 = 0.07

18,067,428.00

2016

0.03 568,714.23 = 0.03

 18,067,428.00

2016

0.02 366,233.37 = 0.02

18,067,428.00

2016

0.15 366,233.37 = 0.12

3,073,146.56

RATIOS DE GESTION

254019.17 5 das

--------- X 360
-16,880,065.10

2
das

285547.05
--------
X 360 7 das
15,048,350.00
 175,248,795 X 360 4 das
---------------
15192058.59