CUADRO DE RESULTADOS PROFORMA DEL FLUJO DE FONDOS DEL PROYECTO PARA LA CONSTRUCCION DE UNA EMPRESA PARA

LA PRODUCCIONY COMERCIALIZACION DE CALZADO PARA DAMA DE LA CIUDAD DE MORELIA (2019)

CUADRO #15
AÑOS
CONCEPTO
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INGRESOS POR CONCEPTO DE CALZADO $88,735,500 $100,250,100 $110,919,600 $123,596,100 $135,216,000 $152,646,300 $171,132,750 $211,275,000
TOTAL DE INGRESOS $88,735,500 $100,250,100 $110,919,600 $123,596,100 $135,216,000 $152,646,300 $171,132,750 $211,275,000
COSTOS DE PRODUCCION $39,930,975 $45,112,545 $49,913,820 $55,618,245 $60,847,200 $68,690,835 $77,009,738 $95,073,750
GASTOS DE PRODUCCION $13,310,325 $15,037,515 $16,637,940 $18,539,415 $20,282,400 $22,896,945 $25,669,913 $31,691,250
TOTAL DE COSTOS Y GASTOS DE PRODUCCION $53,241,300 $60,150,060 $66,551,760 $74,157,660 $81,129,600 $91,587,780 $102,679,651 $126,765,000
UTILIDAD BRUTA DE OPERACIÓN $35,494,200 $40,100,040 $44,367,840 $49,438,440 $54,086,400 $61,058,520 $68,453,099 $84,510,000
GASTOS DE ADMON Y GESTION $4,436,775 $5,012,505 $5,545,980 $6,179,805 $6,760,800 $7,632,315 $8,556,638 $10,563,750
GASTOS DE ENERGIA, AGUA, COMBUSTIBLE $2,662,065 $3,007,503 $3,327,588 $3,707,883 $4,056,480 $4,579,389 $5,133,983 $6,338,250
GASTOS DE MANTENIMIENTO $2,662,065 $3,007,503 $3,327,588 $3,707,883 $4,056,480 $4,579,389 $5,133,983 $6,338,250
GASTOS DE MERCADOTECNIA $4,436,775 $5,012,505 $5,545,980 $6,179,805 $6,760,800 $7,632,315 $8,556,638 $10,563,750
TOTAL GASTOS FUNCIONALES $14,197,680 $16,040,016 $17,747,136 $19,775,376 $21,634,560 $24,423,408 $27,381,240 $33,804,000
UTILIDAD NETA OPERACIONAL $21,296,520 $24,060,024 $26,620,704 $29,663,064 $32,451,840 $36,635,112 $41,071,859 $50,706,000
SEGUROS $887,355 $1,002,501 $1,109,196 $1,235,961 $1,352,160 $1,526,463 $1,711,328 $2,112,750
LICENCIAS Y PERMISOS $1,774,710 $2,005,002 $2,218,392 $2,471,922 $2,704,320 $3,052,926 $3,422,655 $4,225,500
TOTAL DE OTROS EGRESOS $2,662,065 $3,007,503 $3,327,588 $3,707,883 $4,056,480 $4,579,389 $5,133,983 $6,338,250
UTILIDAD ANTES DE DEPRECIACIONES DE ACT.FIJOS Y
AMORTIZACIONES DE ACTIVOS NO DEVENGADOS $18,634,455 $21,052,521 $23,293,116 $25,955,181 $28,395,360 $32,055,723 $35,937,877 $44,367,750
DEPRECIACION DE ACTIVOS FIJOS $5,125,000 $5,125,000 $3,050,000 $2,600,000 $2,600,000 $600,000 $600,000 $600,000
AMORTIZACION DE ACTIVOS NO DEVENGADOS $3,000,000 $3,000,000
TOTAL DE DEPRECIACION DE ACTIVOS FIJOS Y
AMORTIZACION DE ACTIVOS NO DEVENGADOS $8,125,000 $8,125,000 $3,050,000 $2,600,000 $2,600,000 $600,000 $600,000 $600,000
UTILIDAD O PERDIDA ANTES DE GASTOS FINANCIEROS $10,509,455 $12,927,521 $20,243,116 $23,355,181 $25,795,360 $31,455,723 $35,337,877 $43,767,750
GASTOS FINANCIEROS $3,453,148 $3,453,148 $3,453,148 $3,453,148 $3,453,148 $3,453,148 $3,453,148 $3,453,148
UTILIDAD ANTES DE IMPUESTOS $7,056,307 $9,474,373 $16,789,968 $19,902,033 $22,342,212 $28,002,575 $31,884,728 $40,314,602
ISR (30%) $2,116,892 $2,842,312 $5,036,990 $5,970,610 $6,702,664 $8,400,772 $9,565,419 $12,094,381
PTU(10%) $705,631 $947,437 $1,678,997 $1,990,203 $2,234,221 $2,800,257 $3,188,473 $4,031,460
TOTAL DE IMPUESTOS $2,822,523 $3,789,749 $6,715,987 $7,960,813 $8,936,885 $11,201,030 $12,753,891 $16,125,841
UTILIDAD O PERDIDA NETA DEL EJERCICIO $4,233,784 $5,684,624 $10,073,981 $11,941,220 $13,405,327 $16,801,545 $19,130,837 $24,188,761