Ingresos por ventas

INGRESOS TOTALES CANTIDAD C.U. PARCIAL

Departamentos 263 332769 S/87,518,247.00
Estacionamientos 175 36300 S/6,352,500.00
Depósitos 79 1650 S/130,350.00
Total S/94,001,097.00

Cantidad de Meses para cubrir el total de las ventas

CANTIDAD PRECIO / M2 PRECIO

Departamentos de una Etapa 132 1381 S/332,768.64
Estacionamientos 88 S/36,300.00
Depósitos 40 S/1,650.00

Departamento Área Techada Precio * m2

101 116 1 $3,144.00
102 130 1 $3,144.00
201 134 1 $3,144.00
202 130 1 $3,144.00
301 134 1 $3,144.00
302 130 1 $3,144.00
401 134 1 $3,144.00
402 130 1 $3,144.00
501 134 1 $3,144.00
502 130 1 $3,144.00
601 134 1 $3,144.00
602 130 1 $3,144.00
701 173 1 $3,144.00
702 178 1 $3,144.00
TOTAL INGRESOS
 Inicio de Financiamiento

Mes de Compra

VELOCIDAD DE MESES PARA

VENTA VENTA TOTAL
3.5 37.7142857143
2.33 37.7682403433
1.05 38.0952380952

Precio Precio Sing Igv

$364,704.00 $334,590.83
$408,720.00 $374,972.48
$421,296.00 $386,510.09
$408,720.00 $374,972.48
$421,296.00 $386,510.09
$408,720.00 $374,972.48
$421,296.00 $386,510.09
$408,720.00 $374,972.48
$421,296.00 $386,510.09
$408,720.00 $374,972.48
$421,296.00 $386,510.09
$408,720.00 $374,972.48
$543,912.00 $499,001.83
$559,632.00 $513,423.85
$6,027,048.00 $5,529,401.83
30% Unidades inmobiliarias por proyecto

10% de Adelanto
FLUJO DE VENTAS 0 1 2 3 4 5 6
VENTAS 2 2 2 2 2 2
ACUMULADO 2 4 6 8 10 12

INGRESOS
CONCEPTO 0 1 2 3 4 5 6
DEPARTAMENTOS
VALOR 709563.30275 761482.56881 761482.569 761482.569 761482.569 761482.569
INGRESO CUOTA INICIAL $70,956.33 $76,148.26 $76,148.26 $76,148.26 $76,148.26 $76,148.26 $101,242.57
$212,868.99 $212,868.99 $212,868.99
$228,444.77 $228,444.77 $228,444.77
$228,444.77 $228,444.77 $228,444.77
INGRESO CREDITO HIPOTECARIO $228,444.77 $228,444.77 $228,444.77
$228,444.77 $228,444.77
$228,444.77

Total Ingresos $70,956.33 $289,017.25 $517,462.02 $745,906.79 $761,482.57 $761,482.57 $786,576.88

ÁREA DEL TERRENO 435

N° Departamentos 14
Departamentos * Piso 2
Niveles 7

DESCRIPCIÓN Total Con IGV Total sin IGV

Terreno 3393.31 $1,476,089.85 $1,476,089.85
Alcabala 3% $44,282.70 $44,282.70

Construcción 3878.2 $2,753,522.00 $2,333,493.22

Otros Gastos Inmobiliarios $21,600.00 $18,305.08
Factibilidad de servicios $28,000.00 $23,728.81
Licencias 1% $23,334.93 $23,334.93
Proyectistas 2.50% $68,838.05 $58,337.33
Independización 1.50% $35,002.40 $35,002.40
Serpar 1.50% $35,002.40 $35,002.40
Gastos Financieros 2% $52,270.25 $46,669.86
Impuesto de Sencico 0.20% $4,666.99 $4,666.99

Publicidad 2% $130,493.88 $110,588.04

Ventas 2% $110,588.04 $110,588.04
Gastos Administrativos de Oficina central 3% $165,882.06 $165,882.06
Tasa Administrativa de Gestión 5% $276,470.09 $276,470.09
$5,226,043.63 $4,762,441.79

ESTADO DE GANANCIAS Y PERDIDAS ANTES DE IMPUESTOS

INGRESOS POR VENTAS $5,529,401.83

COSTO DE VENTAS
Costo de Construcción $2,333,493.22
Gastos Generales y Preoperativos $245,047.81
Terreno $1,520,372.55
UTILIDAD BRUTA

GASTOS OPERATIVOS
Administrativos $442,352.15
Publicidad $221,176.07

UTILIDAD OPERATIVA $766,960.04

Impuesto a la Renta $230,088.01

UTILIDAD NETA $536,872.03

 7
2
14

7 8 9

1012425.69

$228,444.77
$228,444.77 $228,444.77
$303,727.71 $303,727.71 $303,727.71
$760,617.25 $532,172.48 $303,727.71
 FLUJO DE EGRESOS
MESES 0 1 2 3 4 5
Terreno $1,476,089.85
Alcabala $44,282.70

Construcción $157,510.79 $136,976.05 $125,541.94 $125,308.59 $316,188.33

Otros Gastos Inmobiliarios $2,288.14 $2,288.14
Factibilidad de servicios $23,728.81
Licencias $23,334.93
Proyectistas $58,337.33
Independización
Serpar $2,916.87 $2,916.87 $2,916.87 $2,916.87 $2,916.87
Gastos Financieros $3,889.16 $3,889.16 $3,889.16 $3,889.16 $3,889.16
Impuesto de Sencico $388.92 $388.92 $388.92 $388.92 $388.92

Publicidad $7,464.69 $6,491.52 $5,949.64 $5,938.58 $14,984.68

Ventas $9,215.67 $9,215.67 $9,215.67 $9,215.67 $9,215.67
Gastos Administrativos de Oficina central $13,823.50 $13,823.50 $13,823.50 $13,823.50 $13,823.50
Tasa Administrativa de Gestión $23,039.17 $23,039.17 $23,039.17 $23,039.17 $23,039.17
TOTALES $1,625,773.62 $218,248.77 $196,740.86 $184,764.86 $186,808.59 $386,734.43

FLUJO DE CAJA DE INVERSIÓN 0

Terreno $1,476,089.85
Alcabala $44,282.70
Factibilidad de servicios $23,728.81
Licencias $23,334.93
Proyectistas $58,337.33
Total Inversión $1,625,773.62

ESTADO DE GANANCIAS Y PÉRDIDAS 0 1 2 3 4 5

INGRESOS $709,563.30 $761,482.57 $761,482.57 $761,482.57 $761,482.57
EGRESOS $218,248.77 $196,740.86 $184,764.86 $186,808.59 $386,734.43
UTILIDAD ANTES DE IMPUESTOS $491,314.53 $564,741.71 $576,717.71 $574,673.98 $374,748.14
TRIBUTOS POR PAGAR 59818.3415534 59818.3415534 59818.3415534 59818.3415534 59818.3415534
UTILIDAD NETA $431,496.19 $504,923.37 $516,899.37 $514,855.64 $314,929.80

FLUJO DE CAJA 0 1 2 3 4 5
INGRESOS $70,956.33 $289,017.25 $517,462.02 $745,906.79 $761,482.57 $761,482.57
EGRESOS $1,625,773.62 $218,248.77 $196,740.86 $184,764.86 $186,808.59 $386,734.43
UTILIDAD ANTES DE IMPUESTOS -$1,554,817.29 $70,768.48 $320,721.16 $561,141.93 $574,673.98 $374,748.14
IMPUESTOS $17,699.08 $17,699.08 $17,699.08 $17,699.08 $17,699.08 $17,699.08
FLUJO DE CAJA ECONÓMICO -$1,572,516.37 $53,069.40 $303,022.08 $543,442.85 $556,974.91 $357,049.06

COK 1.17% Mensual

PAYBACK
FLUJO DE CAJA ACUMULADO -$1,572,516.37 -$1,519,446.97 -$1,216,424.89 -$672,982.03 -$116,007.13 $241,041.93

PERIODO DE PAYBACK 4.32 Meses

PAYBACK DESCONTADO -$1,572,516.37 52455.6676373 296053.896653 524805.807089 531653.440573 336875.279483

PAYBACK DESCONTADO ACUMULADO -$1,572,516.37 -$1,520,060.70 -$1,224,006.81 -$699,201.00 -$167,547.56 $169,327.72

PERIODO DE PAYBACK 4.50 Meses

VAN $475,878.02
TIR 10%
NUEVO VAN $488,041.01

D/C 0.5
% DEUDA 33.33%
% CAPITAL 66.67%
Cok 1.17%
Kd 0.68%
Plazo de financiamiento 12
Tasa de Impuesto 30.00%
WACC 0.94%

Flujo de deuda 0 1 2 3 4 5
Préstamo $2,000,000.00
Total financiamiento actualizado $2,000,000.00
Cuota S/174,124.85 174124.850114 174124.850114 174124.850114 174124.850114
Interés 13600 12508.4310192 11409.4393694 10302.9745763 9188.98582266
Amortización S/160,524.85 S/161,616.42 S/162,715.41 S/163,821.88 S/164,935.86
Saldo del principal $2,000,000.00 S/1,839,475.15 S/1,677,858.73 S/1,515,143.32 S/1,351,321.44 S/1,186,385.58
Escudo fiscal 4080 3752.52930577 3422.83181081 3090.8923729 2756.6957468

FLUJO DE CAJA FINANCIERO

FLUJO ECONOMICO -$1,572,516.37 $53,069.40 $303,022.08 $543,442.85 $556,974.91 $357,049.06
FLUJO DE LA DEUDA $2,000,000.00 -S/170,044.85 -S/170,372.32 -S/170,702.02 -S/171,033.96 -S/171,368.15

FLUJO DE CAJA FINANCIERO $427,483.63 -$116,975.45 $132,649.76 $372,740.84 $385,940.95 $185,680.90

VAN FINANCIERO $546,343.03

TIR FINANCIERO -4.03%

ANALISIS DE PUNTOS MUERTOS

% COSTO DE OBRA 0%
Construcción $157,510.79 $136,976.05 $125,541.94 $125,308.59 $316,188.33
GRESOS
6 7 8 9 10 11 12

$319,221.87 $216,081.47 $217,014.87 $215,848.12 $174,778.64 $217,014.87 $112,007.67

$2,288.14 $2,288.14 $2,288.14 $2,288.14 $2,288.14 $2,288.14

$35,002.40
$2,916.87 $2,916.87 $2,916.87 $2,916.87 $2,916.87 $2,916.87 $2,916.87
$3,889.16 $3,889.16 $3,889.16 $3,889.16 $3,889.16 $3,889.16 $3,889.16
$388.92 $388.92 $388.92 $388.92 $388.92 $388.92 $388.92

$15,128.44 $10,240.45 $10,284.69 $10,229.39 $8,283.04 $10,284.69 $5,308.23

$9,215.67 $9,215.67 $9,215.67 $9,215.67 $9,215.67 $9,215.67 $9,215.67
$13,823.50 $13,823.50 $13,823.50 $13,823.50 $13,823.50 $13,823.50 $13,823.50
$23,039.17 $23,039.17 $23,039.17 $23,039.17 $23,039.17 $23,039.17 $23,039.17
$389,911.74 $281,883.35 $282,860.98 $281,638.94 $238,623.11 $282,860.98 $205,591.58

6 7 8 9 10 11 12
$761,482.57 $1,012,425.69 $0.00 $0.00 $0.00 $0.00 $0.00
$389,911.74 $281,883.35 $282,860.98 $281,638.94 $238,623.11 $282,860.98 $205,591.58
$371,570.83 $730,542.34 -$282,860.98 -$281,638.94 -$238,623.11 -$282,860.98 -$205,591.58 $2,392,733.66
59818.3415534 59818.3415534 59818.3415534 59818.3415534 59818.3415534 59818.3415534 59818.3415534
$311,752.49 $670,724.00 -$342,679.32 -$341,457.28 -$298,441.45 -$342,679.32 -$265,409.93

6 7 8 9 10 11 12
$786,576.88 $760,617.25 $532,172.48 $303,727.71 $0.00 $0.00 $0.00 $5,529,401.83
$389,911.74 $281,883.35 $282,860.98 $281,638.94 $238,623.11 $282,860.98 $205,591.58 $4,762,441.79
$396,665.14 $478,733.90 $249,311.50 $22,088.77 -$238,623.11 -$282,860.98 -$205,591.58 $766,960.04
$17,699.08 $17,699.08 $17,699.08 $17,699.08 $17,699.08 $17,699.08 $17,699.08
$378,966.07 $461,034.82 $231,612.42 $4,389.69 -$256,322.19 -$300,560.06 -$223,290.66 $536,872.03

$620,008.00 $1,081,042.82 $1,312,655.24 $1,317,044.93 $1,060,722.75 $760,162.69 $536,872.03

353418.942134 424982.924402 211031.771973 3953.37639942 -228175.33546 -264461.23008 -194200.15063

$522,746.66 $947,729.59 $1,158,761.36 $1,162,714.74 $934,539.40 $670,078.17 $475,878.02

6 7 8 9 10 11 12
174124.850114 174124.850114 174124.850114 174124.850114 174124.850114 174124.850114 174124.850114
8067.42194548 6938.23143394 5801.36242691 4656.76271064 3504.3797163 2344.1605176 1176.05182834
S/166,057.43 S/167,186.62 S/168,323.49 S/169,468.09 S/170,620.47 S/171,780.69 S/172,948.80
S/1,020,328.15 S/853,141.53 S/684,818.05 S/515,349.96 S/344,729.49 S/172,948.80 S/0.00
2420.22658364 2081.46943018 1740.40872807 1397.02881319 1051.31391489 703.248155279 352.815548503

$378,966.07 $461,034.82 $231,612.42 $4,389.69 -$256,322.19 -$300,560.06 -$223,290.66

-S/171,704.62 -S/172,043.38 -S/172,384.44 -S/172,727.82 -S/173,073.54 -S/173,421.60 -S/173,772.03

$207,261.44 $288,991.44 $59,227.98 -$168,338.13 -$429,395.72 -$473,981.66 -$397,062.70

$319,221.87 $216,081.47 $217,014.87 $215,848.12 $174,778.64 $217,014.87 $112,007.67