CONSTRUCTORA MODELO SAC

ESTADO DE GANANCIAS Y PERDIDAS

Al 31 de Diciembre del 2010 y 2011
(Expresado en Nuevos Soles)
Totales Totales
2010 % 2011
VENTAS NETAS (ingresos Operacionales) 5,000,000.00 5,500,000.00
Otros Ingresos Operacionales 100,000.00 110,000.00
(-) Descuentos, rebajas y Bonificaciones concedidas 10,000.00 11,000.00
0.00
(+) TOTAL INGRESOS 5,110,000.00 100.00 5,621,000.00
0.00
(-) INVENTARIO INICIAL 3,500,000.00 0.00 3,850,000.00
(-) COMPRAS (ó COSTO DE PRODUCCIÓN) -4,200,000.00 82.19 -4,620,000.00
(+) INVENTARIO FINAL 3,950,000.00 0.00 4,345,000.00
0.00
(-) COSTO DE VENTAS (Operacionales) 3,750,000.00 73.39 4,125,000.00
0.00
UTILIDAD BRUTA 1,360,000.00 1,360,000.00 26.61 1,496,000.00
0.00
(-) GASTOS ADMINISTRATIVOS -250,000.00 4.89 -275,000.00
(-) GASTOS DE VENTAS -125,000.00 2.45 -137,500.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00

TOTAL OTROS GASTOS -375,000.00 -412,500.00

UTILIDAD OPERATIVA 985,000.00 19.28 1,083,500.00
(-) GASTOS FINANCIEROS -25,000.00 -27,500.00
(-) DEPRECIACION -15,000.00 0.00 -16,500.00
(+) OTROS INGRESOS 35,000.00 -0.68 38,500.00
(-) OTROS EGRESOS (Gastos Diversos) -11,000.00 0.22 -12,100.00
(+) INGRESOS FINANCIEROS 5,500.00 -0.11 6,050.00
Utilidad (o Perdida) Neta Antes de IR 969,000.00 18.96 1,065,900.00
0.00
(-) Impuesto a la Renta (30%) -290,700.00 5.69 -319,770.00
0.00
UTILIDAD (o perdida) NETA 678,300.00 13.27 746,130.00

Firma del Contador de la empresa Firma del representante legal de la empresa

Indicador de Rentabilidad
Respecto a los activos
(IR) 2010 2011 2012 2013
Utilidad Neta/ Activo 0.028 0.027 0.030 0.037
Utilidad Neta 678,300.00 746,130.00 820,743.00 902,817.30
Activo 24,054,000.00 27,675,000.00 27,400,000.00 24,660,000.00
promedio
 Indicador de Rentabilidad( activos)
0.040

0.035
Axis Title

0.030

0.025

0.020

0.015

0.010

0.005

-
2010 2011 2012 2013 2014

Respecto al Patrimonio

Utilidad Neta/ Patrimonio

Indicador de Rentabilidad
Respecto al Patrimonio
(IR) 2010 2011 2012 2013
Utilidad Neta/ Patrimonio 0.053 0.049 0.051 0.063
Utilidad Neta 678,300.00 746,130.00 820,743.00 902,817.30
Patrimonio 12,844,000.00 15,299,400.00 16,002,550.00 14,266,095.00
promedio

Indicador de Rentabilidad (patrimonio)

0.070

0.060
Axis Title

0.050

0.040

0.030

0.020

0.010

-
2010 2011 2012 2013 2014
 0.040

0.030

0.020

0.010

-
2010 2011 2012 2013 2014

Razones de Liquidez
Razón de Circulante=(RC)
RC= Activo Circulante/ Pasivo
circulante

Indicador de Liquidez

(IL) 2010 2011 2012 2013

Activo Circul /Pasivo Circul=IL 2.448 2.559 2.815 2.815
Activo Circulante 13,231,500.00 15,216,225.00 15,064,062.75 13,557,656.48
Pasivo Circulante 5,405,000.00 5,945,500.00 5,350,950.00 4,815,855.00
Promedio

Indicador Liquidez (IL)

2.900

2.800

2.700
IL

2.600

2.500

2.400

2.300

2.200
2010 2011 2012 2013 2014
Razón de liquidez inmediata =
(RLI) o prueba del acido

RLI= (Activo Circulante- Inventario)/ Pasivo circulante

Indicador de Liquidez

(RLI) Prueba del Acido 2010 2011 2012 2013

Activo Circul /Pasivo Circul=IL 1.717 1.828 1.922 1.724
Activo Circulante 13,231,500.00 15,216,225.00 15,064,062.75 13,557,656.48
Inventario 3,950,000.00 4,345,000.00 4,779,500.00 5,257,450.00
Pasivo Circulante 5,405,000.00 5,945,500.00 5,350,950.00 4,815,855.00
Promedio

Prueba del Acido (RLI)

1.950

1.900
Axis Title

1.850

1.800

1.750

1.700

1.650

1.600
2010 2011 2012 2013 2014

Razones de apalancamiento
financiero (deuda)=(RAF)
RAF=Pasivo/Capital Contable

Razon de Apalancamiento
Financiero (RAF)
(RAF) 2010 2011 2012 2013
Pasivo/ Patrimonio Contable 0.873 0.806 0.694 0.700
Pasivo 11,210,000.00 12,331,000.00 11,097,900.00 9,988,110.00
Patrimonio 12,844,000.00 15,299,400.00 16,002,550.00 14,266,095.00
Promedio

1.000 Razon de Apalancamiento (RAF)

0.900

0.800

0.700

0.600
RAF

0.500

0.400

0.300

0.200

0.100

-
2010 2011 2012 2013 2014

Indice de Endeudamiento= (IE)

IE=Pasivo totales /activos
Totales

Indice de Endeudamiento= (IE)

(IE) 2010 2011 2012 2013
Pasivo/ Activo Totales 0.466 0.446 0.405 0.405
Pasivo 11,210,000.00 12,331,000.00 11,097,900.00 9,988,110.00
Activos Totales 24,054,000.00 27,675,000.00 27,400,000.00 24,660,000.00
promedio

Indice de Endeudamiento
0.480

0.460

0.440
(IE)

0.420
 0.480

0.460

0.440
(IE)

0.420

0.400

0.380

0.360
2010 2011 2012 2013 2014
Totales ACTIVO
% 2012 % 2013 % 2014 %
6,050,000.00 6,655,000.00 7,320,500.00 ACTIVO CORRIENTE
121,000.00 133,100.00 146,410.00 Caja/Bancos
12,100.00 13,310.00 14,641.00 Inversiones Financieras
0.00 0.00 0.00 Clientes (Cuentas por Cobrar Co
100.00 6,183,100.00 100.00 6,801,410.00 100.00 7,481,551.00 100.00 Cuentas por Cobrar a partes rela
0.00 0.00 0.00 Otras Cuentas por Cobrar
0.00 4,235,000.00 0.00 4,658,500.00 0.00 5,124,350.00 0.00 Existencias (Mercaderias)(Produ
82.19 -5,082,000.00 82.19 -5,590,200.00 82.19 -6,149,220.00 82.19 Gastos Diferidos
0.00 4,779,500.00 0.00 5,257,450.00 0.00 5,783,195.00 0.00 Suministros Diversos
0.00 0.00 0.00 Crédito Fiscal
-73.39 4,537,500.00 -73.39 4,991,250.00 -73.39 5,490,375.00 -73.39 Materias Primas
0.00 0.00 0.00 Gastos Pagados por Anticipado
26.61 1,645,600.00 26.61 1,810,160.00 26.61 1,991,176.00 26.61 Otros Activos
0.00 0.00 0.00 TOT ACTIVO CORRIENTE
4.89 -302,500.00 4.89 -332,750.00 4.89 -366,025.00 4.89
2.45 -151,250.00 2.45 -166,375.00 2.45 -183,012.50 2.45 ACTIVO NO CORRIENTE
0.00 0.00 0.00 0.00 0.00 0.00 0.00 Otras Cuentas por Cobrar
0.00 0.00 0.00 0.00 0.00 0.00 0.00 Inmuebles Maquinaria y Equipos
0.00 0.00 0.00 0.00 0.00 0.00 0.00 (-) Depreciacion y Amort. Acum
-453,750.00 -499,125.00 -549,037.50 Activos Intangibles (neto)
19.28 1,191,850.00 19.28 1,311,035.00 19.28 1,442,138.50 19.28 Otros Activos
0.49 -30,250.00 0.49 -33,275.00 0.49 -36,602.50 0.49 TOT ACTIVO NO CORRIEN
0.29 -18,150.00 0.29 -19,965.00 0.29 -21,961.50 0.29
0.68 42,350.00 0.68 46,585.00 0.68 51,243.50 0.68
0.22 -13,310.00 0.22 -14,641.00 0.22 -16,105.10 0.22
0.11 6,655.00 0.11 7,320.50 0.11 8,052.55 0.11
18.96 1,172,490.00 18.96 1,289,739.00 18.96 1,418,712.90 18.96
0.00 0.00 0.00
5.69 -351,747.00 5.69 -386,921.70 5.69 -425,613.87 5.69
0.00 0.00 0.00
13.27 820,743.00 13.27 902,817.30 13.27 993,099.03 13.27 TOTAL ACTIVO

2014
0.034
993,099.03
28,870,000.00
0.031
13 2014

2014
0.059
993,099.03
16,807,314.00
0.055

o)

13 2014
13 2014

2014
2.747
15,877,800.00
5,779,026.00
2.677

13 2014
 2014
1.747
15,877,800.00
5,783,195.00
5,779,026.00
1.788

013 2014
 2014
0.718
12,062,686.00
16,807,314.00
0.758

013 2014

2014
0.418
12,062,686.00
28,870,000.00
0.43
13 2014
ACTIVO Totales
2010 % 2011 2012
ACTIVO CORRIENTE
Caja/Bancos 4,500,000.00 18.71 5,175,000.00 18.70 5,123,250.00
Inversiones Financieras 1,350,000.00 5.61 1,552,500.00 5.61 1,536,975.00
Clientes (Cuentas por Cobrar Comerciales) (neto) 1,850,000.00 7.69 2,127,500.00 7.69 2,106,225.00
Cuentas por Cobrar a partes relacionadas 1,220,000.00 5.07 1,403,000.00 5.07 1,388,970.00
Otras Cuentas por Cobrar 325,000.00 1.35 373,750.00 1.35 370,012.50
Existencias (Mercaderias)(Productos Terminados) 3,250,000.00 13.51 3,737,500.00 13.50 3,700,125.00
Gastos Diferidos 50,000.00 0.21 57,500.00 0.21 56,925.00
Suministros Diversos 25,000.00 0.10 28,750.00 0.10 28,462.50
Crédito Fiscal 350,000.00 1.46 402,500.00 1.45 398,475.00
Materias Primas 280,000.00 1.16 322,000.00 1.16 318,780.00
Gastos Pagados por Anticipado 15,000.00 1.16 17,250.00 1.16 17,077.50
Otros Activos 16,500.00 0.07 18,975.00 0.07 18,785.25
TOT ACTIVO CORRIENTE 13,231,500.00 55.01 15,216,225.00 54.98 15,064,062.75
- -
ACTIVO NO CORRIENTE - -
Otras Cuentas por Cobrar 152,500.00 - 175,375.00 - 173,621.25
Inmuebles Maquinaria y Equipos (neto) 12,000,000.00 49.89 13,800,000.00 49.86 13,662,000.00
(-) Depreciacion y Amort. Acumul - 1,555,000.00 6.46 - 1,788,250.00 6.46 - 1,770,367.50
Activos Intangibles (neto) 125,000.00 0.52 143,750.00 0.52 142,312.50
Otros Activos 100,000.00 0.42 127,900.00 0.46 128,371.00
TOT ACTIVO NO CORRIEN 10,822,500.00 44.99 12,458,775.00 45.02 12,335,937.25

TOTAL ACTIVO 24,054,000.00 100.00 27,675,000.00 100.00 27,400,000.00

Firma del Contador de la empresa

 CONSTRUCTORA MODELO SAC
BALANCE GENERAL
Al 31 de Diciembre del 2010 y 2011
(Expresado en Nuevos Soles)
Totales PASIVO Y PATRIMONIO
2013 2014 %
PASIVO CORRIENTE
18.70 4,610,925.00 18.70 5,400,000.00 18.70 Sobregiros Bancarios
5.61 1,383,277.50 5.61 1,620,000.00 5.61 Proveedores (Ctas x Pagar Comerciales)
7.69 1,895,602.50 7.69 2,220,000.00 7.69 Cuentas por Pagar a partes relacionadas
5.07 1,250,073.00 5.07 1,464,000.00 5.07 Tributos por Pagar
1.35 333,011.25 1.35 390,000.00 1.35 Remuneraciones por pagar
13.50 3,330,112.50 13.50 3,900,000.00 13.51 Ctas. por pagar diversas
0.21 51,232.50 0.21 60,000.00 0.21 Otras Cuentas por Pagar
0.10 25,616.25 0.10 30,000.00 0.10
1.45 358,627.50 1.45 420,000.00 1.45
1.16 286,902.00 1.16 336,000.00 1.16
1.16 15,369.75 1.16 18,000.00 0.06
0.07 16,906.73 0.07 19,800.00 0.07
54.98 13,557,656.48 54.98 15,877,800.00 55.00 TOTAL PASIVO CORRIENTE
- -
- - PASIVO NO CORRIENTE
- 156,259.13 - 183,000.00 - Deudas a Largo Plazo
49.86 12,295,800.00 49.86 14,400,000.00 49.88 Beneficios Sociales
6.46 - 1,593,330.75 6.46 - 1,866,000.00 6.46 Ganancias Diferidas
0.52 128,081.25 0.52 150,000.00 0.52 Compensación por Tiempo de Servicio (CTS)
0.47 115,533.90 0.47 125,200.00 0.43
45.02 11,102,343.53 45.02 12,992,200.00 45.00 TOTAL PASIVO NO CORRIENTE
Total Pasivo
PATRIMONIO
Capital Social
Capital adicional
Resultados Acumulados
Resultados del Periodo
Reservas Legales
TOTAL PATRIMONIO
100.00 24,660,000.00 100.00 28,870,000.00 100.00 TOTAL PASIVO Y PATRIMONIO

Firma del representante legal de la empresa

 Totales
2010 % 2011 % 2012 % 2013 %

0.00 0.00 0.00 0.00

1,550,000.00 6.44 1,705,000.00 6.16 1,534,500.00 5.60 1,381,050.00 5.60
2,550,000.00 10.60 2,805,000.00 10.14 2,524,500.00 9.21 2,272,050.00 9.21
155,000.00 0.64 170,500.00 0.62 153,450.00 0.56 138,105.00 0.56
325,000.00 1.35 357,500.00 1.29 321,750.00 1.17 289,575.00 1.17
525,000.00 2.18 577,500.00 2.09 519,750.00 1.90 467,775.00 1.90
300,000.00 1.25 330,000.00 1.19 297,000.00 1.08 267,300.00 1.08
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
5,405,000.00 22.47 5,945,500.00 21.48 5,350,950.00 19.53 4,815,855.00 19.53
0.00 0.00 0.00
0.00 0.00 0.00
1,500,000.00 6.24 1,650,000.00 5.96 1,485,000.00 5.42 1,336,500.00 5.42
3,200,000.00 13.30 3,520,000.00 12.72 3,168,000.00 11.56 2,851,200.00 11.56
850,000.00 3.53 935,000.00 3.38 841,500.00 3.07 757,350.00 3.07
255,000.00 1.06 325,100.00 1.17 552,000.00 2.01 633,000.00 2.57
0.00 0.00 0.00
5,805,000.00 24.13 6,430,100.00 23.23 6,046,500.00 22.07 5,578,050.00 22.62
11,210,000.00 12,331,000.00 11,097,900.00 9,988,110.00
0.00 0.00 0.00
10,000,000.00 41.57 11,484,200.00 41.50 12,200,000.00 44.53 10,000,000.00 40.55
2,000,000.00 8.31 2,200,000.00 7.95 2,200,000.00 8.03 2,200,000.00 8.92
344,000.00 1.43 319,200.00 1.15 287,280.00 1.05 258,277.70 1.05
0.00 0.00 746,000.00 2.70 820,270.00 2.99 902,817.30 3.66
500,000.00 2.08 550,000.00 1.99 495,000.00 1.81 905,000.00 3.67
12,844,000.00 53.40 15,299,400.00 55.28 16,002,550.00 58.40 14,266,095.00 57.85
24,054,000.00 100.00 27,675,000.00 100.00 27,400,000.00 100.00 24,660,000.00 100.00

0.000000000
-
 Totales
2014 %

0.00 0.00
1,657,260.00 5.74
2,726,460.00 9.44
165,726.00 0.57
347,490.00 1.20
561,330.00 1.94
320,760.00 1.11

5,779,026.00 20.02

1,003,000.00 3.47
3,421,440.00 11.85
1,006,820.00 3.49
852,400.00 2.95

6,283,660.00 21.77
12,062,686.00

12,000,000.00 41.57
2,640,000.00 9.14
309,933.24 1.07
993,099.03 3.44
864,281.73 2.99
16,807,314.00 58.22
28,870,000.00 100.00