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Estado de Resultados VERSION 3
Estado de Resultados VERSION 3
ACTIVO REALIZABLE
MERCADERIA 6,745,506.00 46.20% 9,382,605.00 55.46% 4,819,442.00 30.07%
EXISTENCIAS POR RECIBIR 0.00 0.00% 0.00 0.00% 268,835.00 1.68%
TOTAL ACTIVO REALIZABLE 6,745,506.00 46.20% 9,382,605.00 55.46% 5,088,277.00 31.75%
ACTIVO INMOVILIZADO
INVERSIONES MOBILIARIAS 163,548.00 1.12% 751,080.00 4.44% 0.00 0.00%
INM.MAQ.Y EQUIPOS 787,716.00 5.39% 976,488.00 5.77% 3,173,890.00 19.80%
(-)DEPREC.ACUMULADA (145,389.00) -1.00% (180,282.00) -1.07% (225,353.00) -1.41%
INM. MAQ y EQUIPO NETO 642,327.00 0.04 796,206.00 0.05 2,948,537.00 0.18
INTANGIBLES 0.00 0.00% 9,461.00 0.06% 86,448.00 0.54%
CARGAS DIFERIDAS 0.00 0.00% 0.00 0.00% 0.00 0.00%
TOTAL ACTIVO INMOVILIZADO 805,875.00 0.06 1,556,747.00 0.09 3,034,985.00 0.19
CAPITAL y PATRIMONIO
CAPITAL SOCIAL 1,177,654.00 8.07% 1,177,654.00 6.96% 1,254,201.00 7.83%
CAPITAL ADICIONAL 0.00% 0.00% 408,617.00 2.55%
EXCEDENTE DE REVALUACION 0.00% 0.00% 865,844.00 5.40%
RESERVA 51,436.00 0.35% 54,791.85 0.32% 56,606.39 0.35%
RESULT.ACUMULADOS 28,782.54 0.20% 62,341.00 0.37% 80,486.40 0.50%
RESULT.DEL PERIODO 33,558.46 0.23% 18,145.40 0.11% (5,343,598.00) -33.34%
PATRIMONIO NETO 1,291,431.00 8.84% 1,312,932.25 7.76% (2,677,843.21) -16.71%
ANALISIS HORIZONTAL
ACTIVO 2013 % 2014 % 2015
ACTIVO DISPONIBLE
EFECTIVO Y EQUIVALENTE DE EFECTIVO 898,679.00 -61.55% 345,546.00 62.95% 563,084.00
CTAS.POR COBRAR COMERCIALES TERC 3,617,802.00 -8.53% 3,309,027.00 -6.86% 3,081,887.00
PROV.CTA.COBRANZA DUDOSA (64,103.00) 1.79% (65,252.00) 0.00% (57,010.00)
Subtotal Neto Ctas por Cobrar Com. Terceros 3,553,699.00 -8.72% 3,243,775.00 -6.75% 3,024,877.00
CTAS.POR COBRAR ACCIONISTAS 1,194,501.00 -16.41% 998,507.00 86.76% 1,864,853.00
CTAS POR COBRAR RELACIONADAS 881,064.00 -13.08% 765,859.00 130.19% 1,762,927.00
GASTOS ANTICIPADOS 522,110.52 19.75% 625,222.98 10.05% 688,045.40
TOTAL ACTIVO DISPONIBLE 7,050,053.52 -15.19% 5,978,909.98 32.19% 7,903,786.40
ACTIVO REALIZABLE
MERCADERIA 6,745,506.00 39.09% 9,382,605.00 -48.63% 4,819,442.00
EXISTENCIAS POR RECIBIR 0.00 0.00% 0.00 0.00% 268,835.00
TOTAL ACTIVO REALIZABLE 6,745,506.00 39.09% 9,382,605.00 -45.77% 5,088,277.00
ACTIVO INMOVILIZADO
INVERSIONES MOBILIARIAS 163,548.00 359.24% 751,080.00 -100.00% 0.00
INM.MAQ.Y EQUIPOS 787,716.00 23.96% 976,488.00 225.03% 3,173,890.00
(-)DEPREC.ACUMULADA (145,389.00) 24.00% (180,282.00) 25.00% (225,353.00)
INM. MAQ y EQUIPO NETO 642,327.00 23.96% 796,206.00 270.32% 2,948,537.00
INTANGIBLES 0.00 0.00% 9,461.00 813.73% 86,448.00
CARGAS DIFERIDAS 0.00 0.00% 0.00 0.00% 0.00
TOTAL ACTIVO INMOVILIZADO 805,875.00 93.17% 1,556,747.00 94.96% 3,034,985.00
ANALISIS HORIZONTAL
CAPITAL y PATRIMONIO
CAPITAL SOCIAL 1,177,654.00 0.00% 1,177,654.00 6.50% 1,254,201.00
CAPITAL ADICIONAL 0.00 0.00% 0.00 0.00% 408,617.00
EXCEDENTE DE REVALUACION 0.00 0.00% 0.00 0.00% 865,844.00
RESERVA 51,436.00 6.52% 54,791.85 3.31% 56,606.39
RESULT.ACUMULADOS 28,782.54 116.59% 62,341.00 29.11% 80,486.40
RESULT.DEL PERIODO 33,558.46 0.00% 18,145.40 0.00% (5,343,598.00)
PATRIMONIO NETO 1,291,431.00 1.66% 1,312,932.25 -303.96% (2,677,843.21)
ACTIVO REALIZABLE
MERCADERIA 6,745,506.00 39.09% 9,382,605.00 -28.55% 4,819,442.00
EXISTENCIAS POR RECIBIR 0.00 0.00% 0.00 0.00% 268,835.00
TOTAL ACTIVO REALIZABLE 6,745,506.00 39.09% 9,382,605.00 -45.77% 5,088,277.00
ACTIVO INMOVILIZADO
INVERSIONES MOBILIARIAS 163,548.00 359.24% 751,080.00 -100.00% 0.00
INM.MAQ.Y EQUIPOS 787,716.00 0.00% 976,488.00 302.92% 3,173,890.00
(-)DEPREC.ACUMULADA (145,389.00) 24.00% (180,282.00) 55.00% (225,353.00)
INM. MAQ y EQUIPO NETO 642,327.00 23.96% 796,206.00 359.04% 2,948,537.00
INTANGIBLES 0.00 0.00% 9,461.00 0.00% 86,448.00
CARGAS DIFERIDAS 0.00 0.00% 0.00 0.00% 0.00
TOTAL ACTIVO INMOVILIZADO 805,875.00 0.00% 1,556,747.00 276.61% 3,034,985.00
ANALISIS EVOLUTIVO
PASIVO 2013 % 2014 % 2015
PASIVO
TRIBUTOS POR PAGAR 435,092.10 0.00% 521,019.15 0.00% 556,704.50
REMUNERAC.Y PARTIC.P.PAGAR 220,669.92 -17.53% 181,984.66 -24.00% 167,713.00
CTAS.POR PAGAR COMERCIALES TERC 8,991,336.50 16.18% 10,445,705.92 -10.69% 8,030,193.51
CTAS POR PAGAR RELACIONADAS 2,495,175.00 -10.66% 2,229,200.00 -28.87% 1,774,861.00
OBLIGACIONES FINANCIERAS 1,167,730.00 90.75% 2,227,420.00 77.51% 2,072,892.60
TOTAL PASIVO CORRIENTE 13,310,003.52 17.25% 15,605,329.73 -5.32% 12,602,364.61
CAPITAL y PATRIMONIO
CAPITAL SOCIAL 1,177,654.00 0.00% 1,177,654.00 6.50% 1,254,201.00
CAPITAL ADICIONAL 0.00 0.00% 0.00 0.00% 408,617.00
EXCEDENTE DE REVALUACION 0.00 0.00% 0.00 0.00% 865,844.00
RESERVA 51,436.00 6.52% 54,791.85 10.05% 56,606.39
RESULT.ACUMULADOS 28,782.54 116.59% 62,341.00 179.64% 80,486.40
RESULT.DEL PERIODO 33,558.46 -45.93% 18,145.40 -16023.25% -5,343,598.00
PATRIMONIO NETO 1,291,431.00 1.66% 1,312,932.25 -307.35% -2,677,843.21
RATIOS DE LIQUIDEZ
2013 2014 2015
ACT DISP + ACT REALIZ - GTOS PAG x ANTICIPADO 13,273,449.00 14,736,292.00 12,304,018.00
PASIVO CORRIENTE 13,310,003.52 15,605,329.73 12,602,364.61
RATIOS DE LIQUIDEZ
1.20
1.00
0.80
0.60
0.40
0.20
0.00
(0.20)
2013 2014 2015 2016 2017 2018
CICLO EFECTIVO
RATIOS DE GESTION
180
160
140
120
100
80
60
40
20
0
2013 2014 2015 2016 2017 2018
ROTACION CUENTAS POR COBRAR ROTACION DE INVENTARIOS TIEMPO CAPITAL INMOVILIZADO CUENTAS POR PAGAR
RATIOS DE ENDEUDAMIENTO
2013 2014 2015
RATIOS DE ENDEUDAMIENTO
120.00%
100.00%
80.00%
60.00%
40.00%
20.00%
0.00%
2013 2014 2015 2016 2017 2018
ENDEUDAMIENTO PATRIMONIAL
1500.00%
1000.00%
500.00%
0.00%
-500.00%
-1000.00%
2013 2014 2015 2016 2017 2018
ENDEUDAMIENTO PATRIMONIAL
RATIOS DE RENTABILIDAD 2013 2014 2015
RATIOS DE RENTABILIDAD
120.00%
100.00%
80.00%
60.00%
40.00%
20.00%
0.00%
2013 2014 2015 2016 2017
250.00%
200.00%
150.00%
100.00%
50.00%
0.00%
-50.00%
2013 2014 2015 2016 2017
UTILIDAD OPERATIVA/ ACTIVO TOTAL (ROA) UTILIDAD NETA / ACTIVO TOTAL (ROA) UTILIDAD OPERATIVA/CAPITAL (RO E) UTILID