BIO J'MEL SAS

NIT 000.000.000-0
Saldos tomados del balance de comprobación mes a mes
Descripción AÑO 1 AÑO 2 AÑO 3 AÑO 4 AÑO 5 AÑO 6
Ingresos
Ventas de Contado 55,000,000.00 60,000,000.00 63,000,000.00 66,150,000.00 69,457,500.00 72,930,375.00
Cobros de ventas a crédito - 850,000.00 977,500.00 1,124,125.00 1,292,743.75 1,486,655.31
Total Ingresos 55,000,000.00 60,850,000.00 63,977,500.00 67,274,125.00 70,750,243.75 74,417,030.31

Egresos
Mercancía para la Venta 27,500,000.00 30,425,000.00 31,988,750.00 33,637,062.50 35,375,121.88 37,208,515.16
Transporte de Mercancía 2,200,000.00 2,400,000.00 2,800,000.00 2,800,000.00 2,900,000.00 3,000,000.00
Impuestos 1,054,068.12 1,687,077.50 1,909,907.35 2,210,172.74 2,390,854.35 2,734,446.24
Sueldos de directivos 8,000,000.00 8,480,000.00 8,988,800.00 9,528,128.00 10,099,815.68 10,705,804.62
Sueldos personal de ventas 2,000,000.00 2,120,000.00 2,247,200.00 2,382,032.00 2,524,953.92 2,676,451.16
Publicidad 1,000,000.00 1,020,000.00 1,040,400.00 1,061,208.00 1,082,432.16 1,104,080.80
Alquiler de local 7,200,000.00 7,416,000.00 7,638,480.00 7,867,634.40 8,103,663.43 8,346,773.33
Telefono / Internet 350,000.00 360,500.00 371,315.00 382,454.45 393,928.08 405,745.93
Electricidad 240,000.00 247,200.00 254,616.00 262,254.48 270,122.11 278,225.78
Agua 240,000.00 247,200.00 254,616.00 262,254.48 270,122.11 278,225.78
Aseo 120,000.00 123,600.00 127,308.00 131,127.24 135,061.06 139,112.89
Gastos bancarios 1,000,000.00 1,030,000.00 1,060,900.00 1,092,727.00 1,125,508.81 1,159,274.07
Total Egresos 50,904,068.12 55,556,577.50 58,682,292.35 61,617,055.29 64,671,583.60 68,036,655.75

Totales 4,095,931.88 5,293,422.50 5,295,207.66 5,657,069.72 6,078,660.15 6,380,374.56

es a mes
AÑO 7 AÑO 8 TOTALES

76,576,893.75 80,405,738.44 543,520,507.19

1,709,653.61 1,966,101.65 9,406,779.32
78,286,547.36 82,371,840.09 552,927,286.51

39,143,273.68 41,185,920.04 276,463,643.26

3,200,000.00 3,300,000.00 22,600,000.00
2,911,902.49 3,134,275.78 18,032,704.55
11,348,152.90 12,029,042.07 79,179,743.27
2,837,038.22 3,007,260.52 19,794,935.82
1,126,162.42 1,148,685.67 8,582,969.05
8,597,176.54 8,855,091.83 64,024,819.53
417,918.30 430,455.85 3,112,317.62
286,572.55 295,169.73 2,134,160.65
286,572.55 295,169.73 2,134,160.65
143,286.28 147,584.86 1,067,080.33
1,194,052.30 1,229,873.87
71,492,108.22 75,058,529.95 497,126,534.72

6,794,439.14 7,313,310.14 55,800,751.79

 Tabla de Amortización de un préstamo
Periodos (años) Periodos por año Principal
3 12 5,000,000.00
Cuota de pago Mensual
Meses Deuda Inicial Intereses Pagos al Principal
Fija
1 5,000,000.00 206,817.94 116,666.67 90,151.27
2 4,909,848.73 206,817.94 114,563.14 92,254.80
3 4,817,593.93 206,817.94 112,410.52 94,407.41
4 4,723,186.51 206,817.94 110,207.69 96,610.25
5 4,626,576.26 206,817.94 107,953.45 98,864.49
6 4,527,711.77 206,817.94 105,646.61 101,171.33
7 4,426,540.44 206,817.94 103,285.94 103,531.99
8 4,323,008.44 206,817.94 100,870.20 105,947.74
9 4,217,060.70 206,817.94 98,398.08 108,419.86
10 4,108,640.85 206,817.94 95,868.29 110,949.65
11 3,997,691.19 206,817.94 93,279.46 113,538.48
12 3,884,152.72 206,817.94 90,630.23 116,187.71
13 3,767,965.01 206,817.94 87,919.18 118,898.75
14 3,649,066.25 206,817.94 85,144.88 121,673.06
15 3,527,393.20 206,817.94 82,305.84 124,512.10
16 3,402,881.10 206,817.94 79,400.56 127,417.38
17 3,275,463.72 206,817.94 76,427.49 130,390.45
18 3,145,073.27 206,817.94 73,385.04 133,432.90
19 3,011,640.37 206,817.94 70,271.61 136,546.33
20 2,875,094.04 206,817.94 67,085.53 139,732.41
21 2,735,361.63 206,817.94 63,825.10 142,992.83
22 2,592,368.80 206,817.94 60,488.61 146,329.33
23 2,446,039.46 206,817.94 57,074.25 149,743.68
24 2,296,295.78 206,817.94 53,580.23 153,237.70
25 2,143,058.08 206,817.94 50,004.69 156,813.25
26 1,986,244.83 206,817.94 46,345.71 160,472.23
27 1,825,772.60 206,817.94 42,601.36 164,216.58
28 1,661,556.02 206,817.94 38,769.64 168,048.30
29 1,493,507.73 206,817.94 34,848.51 171,969.42
30 1,321,538.30 206,817.94 30,835.89 175,982.04
31 1,145,556.26 206,817.94 26,729.65 180,088.29
32 965,467.96 206,817.94 22,527.59 184,290.35
33 781,177.61 206,817.94 18,227.48 188,590.46
34 592,587.15 206,817.94 13,827.03 192,990.90
35 399,596.25 206,817.94 9,323.91 197,494.03
36 202,102.22 206,817.94 4,715.72 202,102.22
Tasa nominal anual
28.000%
Deuda
4,909,848.73
4,817,593.93
4,723,186.51
4,626,576.26
4,527,711.77
4,426,540.44
4,323,008.44
4,217,060.70
4,108,640.85
3,997,691.19
3,884,152.72
3,767,965.01
3,649,066.25
3,527,393.20
3,402,881.10
3,275,463.72
3,145,073.27
3,011,640.37
2,875,094.04
2,735,361.63
2,592,368.80
2,446,039.46
2,296,295.78
2,143,058.08
1,986,244.83
1,825,772.60
1,661,556.02
1,493,507.73
1,321,538.30
1,145,556.26
965,467.96
781,177.61
592,587.15
399,596.25
202,102.22
0.00
 BIO J'MEL SAS
ESTADO DE PERDIDAS Y G
Desde 01/05/2021 al 31/05/2028

May-21 May-22
INGRESOS OPERACIONALES 55,000,000.00 60,850,000.00
- COSTOS DE VENTA 27,500,000.00 30,425,000.00
UTILIDAD BRUTA 27,500,000.00 30,425,000.00
- GASTOS ADMINISTRATIVO 16,650,000.00 17,374,500.00
Sueldos 8,000,000.00 8,480,000.00
Arrendamientos 7,200,000.00 7,416,000.00
Servicios publicos 950,000.00 978,500.00
Amortizaciones 500,000.00 500,000.00
- GASTO DE VENTA 5,200,000.00 5,540,000.00
Sueldos 2,000,000.00 2,120,000.00
Publicidad 1,000,000.00 1,020,000.00
Servicios 2,200,000.00 2,400,000.00
UTILIDAD OPERACIONAL 5,650,000.00 7,510,500.00
- GASTOS FINANCIEROS 2,249,780.27 1,886,908.33

UTILIDAD ANTES DE IMPUESTOS 3,400,219.73 5,623,591.67

-PROYECCIÓN DE IMPUESTOS 33% 1,054,068.12 1,687,077.50
UTILIDAD ANTES DE RESERVA LEGAL 10% 2,346,151.61 3,936,514.17
- RESERVA LEGAL 10% 340,021.97 562,359.17
UTILIDAD DEL EJERCICIO 2,006,129.64 3,374,155.00

ANALISIS DE RENTABILIDAD
Margen utilidad bruta 50.00% 50.00%
Margen operacional 10.27% 12.34%
Margen neto de utilidad 3.65% 5.55%
 BIO J'MEL SAS
O DE PERDIDAS Y GANANCIAS
Desde 01/05/2021 al 31/05/2028

May-23 May-24 May-25 May-26 May-27

63,977,500.00 67,274,125.00 70,750,243.75 74,417,030.31 78,286,547.36
31,988,750.00 33,637,062.50 35,375,121.88 37,208,515.16 39,143,273.68
31,988,750.00 33,637,062.50 35,375,121.87 37,208,515.15 39,143,273.68
18,135,135.00 18,933,853.05 19,772,712.48 20,153,888.33 21,079,679.12
8,988,800.00 9,528,128.00 10,099,815.68 10,705,804.62 11,348,152.90
7,638,480.00 7,867,634.40 8,103,663.43 8,346,773.34 8,597,176.54
1,007,855.00 1,038,090.65 1,069,233.37 1,101,310.37 1,134,349.68
500,000.00 500,000.00 500,000.00
6,087,600.00 6,243,240.00 6,507,386.08 6,780,531.96 7,163,200.64
2,247,200.00 2,382,032.00 2,524,953.92 2,676,451.16 2,837,038.23
1,040,400.00 1,061,208.00 1,082,432.16 1,104,080.80 1,126,162.42
2,800,000.00 2,800,000.00 2,900,000.00 3,000,000.00 3,200,000.00
7,766,015.00 8,459,969.45 9,095,023.31 10,274,094.87 10,900,393.92
1,399,657.18 1,092,727.00 1,125,508.81 1,159,274.07 1,194,052.30

6,366,357.82 7,367,242.45 7,969,514.50 9,114,820.79 9,706,341.62

1,909,907.35 2,210,172.74 2,390,854.35 2,734,446.24 2,911,902.49
4,456,450.47 5,157,069.72 5,578,660.15 6,380,374.55 6,794,439.14
636,635.78 736,724.25 796,951.45 911,482.08 970,634.16
3,819,814.69 4,420,345.47 4,781,708.70 5,468,892.48 5,823,804.97

50.00% 50.00% 50.00% 50.00% 50.00%

12.14% 12.58% 12.86% 13.81% 13.92%
5.97% 6.57% 6.76% 7.35% 7.44%
 May-28 TOTAL
82,371,840.09 552,927,286.51
41,185,920.04 276,463,643.26
41,185,920.05 276,463,643.25
22,052,514.07 154,152,282.05
12,029,042.07 79,179,743.27
8,855,091.83 64,024,819.53
1,168,380.17 8,447,719.25
2,500,000.00
7,455,946.19 50,977,904.87
3,007,260.52 19,794,935.82
1,148,685.67 8,582,969.05
3,300,000.00 22,600,000.00
11,677,459.79 71,333,456.33
1,229,873.87 11,337,781.83

10,447,585.93 59,995,674.51
3,134,275.78 18,032,704.55
7,313,310.15 41,962,969.96
1,044,758.59 5,999,567.45
6,268,551.56 35,963,402.51

50.00%
14.18%
7.61%
 BIO J'MEL SAS
NIT 000.000.000-0
hoja de trabajo
Saldos tomados del balance de comprobación año a año
Descripción AÑO 1 AÑO 2 AÑO 3 AÑO 4 AÑO 5 AÑO 6

Ingresos
Ventas de Contado 55,000,000.00 60,000,000.00 63,000,000.00 66,150,000.00 69,457,500.00 72,930,375.00
Cobros de ventas a crédito - 850,000.00 977,500.00 1,124,125.00 1,292,743.75 1,486,655.31
Total Ingresos 55,000,000.00 60,850,000.00 63,977,500.00 67,274,125.00 70,750,243.75 74,417,030.31
Cálculo dif entre año y año 5,850,000.00 3,127,500.00 3,296,625.00 3,476,118.75 3,666,786.56
Indice de crecimiento 10% 5% 5% 5% 5%

PROMEDIO DE CRECIMIENTO 6%

Egresos
Mercancía para la Venta 27,500,000.00 30,425,000.00 31,988,750.00 33,637,062.50 35,375,121.88 37,208,515.16
Transporte de Mercancía 2,200,000.00 2,400,000.00 2,800,000.00 2,800,000.00 2,900,000.00 3,000,000.00
Impuestos 1,054,068.12 1,687,077.50 1,909,907.35 2,210,172.74 2,390,854.35 2,734,446.24
Sueldos de directivos 8,000,000.00 8,480,000.00 8,988,800.00 9,528,128.00 10,099,815.68 10,705,804.62
Sueldos personal de ventas 2,000,000.00 2,120,000.00 2,247,200.00 2,382,032.00 2,524,953.92 2,676,451.16
Publicidad 1,000,000.00 1,020,000.00 1,040,400.00 1,061,208.00 1,082,432.16 1,104,080.80
Alquiler de oficina 7,200,000.00 7,416,000.00 7,638,480.00 7,867,634.40 8,103,663.43 8,346,773.34
Telefono / Internet 350,000.00 360,500.00 371,315.00 382,454.45 393,928.08 405,745.93
Electricidad 240,000.00 247,200.00 254,616.00 262,254.48 270,122.11 278,225.78
Agua 240,000.00 247,200.00 254,616.00 262,254.48 270,122.11 278,225.78
Aseo 120,000.00 123,600.00 127,308.00 131,127.24 135,061.06 139,112.89
Gastos bancarios 1,000,000.00 1,030,000.00 1,060,900.00 1,092,727.00 1,125,508.81 1,159,274.07
Total Egresos 50,904,068.12 55,556,577.50 58,682,292.35 61,617,055.29 64,671,583.60 68,036,655.76
Cálculo dif entre año y año 4,652,509.39 3,125,714.84 2,934,762.94 3,054,528.32 3,365,072.15
Indice de crecimiento 8% 5% 5% 5% 5%

PROMEDIO DE CRECIMIENTO 5%
año a año
AÑO 7 AÑO 8 TOTALES %

76,576,893.75 80,405,738.44 543,520,507.19 98%

1,709,653.61 1,966,101.65 9,406,779.32 2%
78,286,547.36 82,371,840.09 552,927,286.51 100%
3,869,517.05 4,085,292.73
5% 5%

39,143,273.68 41,185,920.04 276,463,643.30 56%

3,200,000.00 3,300,000.00 22,600,000.00 5%
2,911,902.49 3,134,275.78 18,032,704.55 4%
11,348,152.90 12,029,042.07 79,179,743.27 16%
2,837,038.23 3,007,260.52 19,794,935.82 4%
1,126,162.42 1,148,685.67 8,582,969.05 2%
8,597,176.54 8,855,091.83 64,024,819.53 13%
417,918.30 430,455.85 3,112,317.62 1%
286,572.55 295,169.73 2,134,160.65 0%
286,572.55 295,169.73 2,134,160.65 0%
143,286.28 147,584.86 1,067,080.33 0%
1,194,052.30 1,229,873.87 - 0%
71,492,108.22 75,058,529.94 497,126,534.76 100%
3,455,452.47 3,566,421.71
5% 5%
 BIO J'MEL SA
Flujo de Caja Proye
Desde 01/05/2021 al 31/05/2028

May-20 May-21 May-22

Saldo Inicial 5,000,000.00 11,614,116.62

Ingresos
Ventas de Contado 55,000,000.00 60,000,000.00
Cobros de ventas a crédito - 850,000.00
Prestamo Otorgado 5,000,000.00
Total Ingresos 60,000,000.00 60,850,000.00
5%
Egresos
Mercancía para la Venta 27,500,000.00 30,425,000.00
Transporte de Mercancía 2,200,000.00 2,400,000.00
Impuestos 1,054,068.12 1,687,077.50
Sueldos de directivos 8,000,000.00 8,480,000.00
Sueldos personal de ventas 2,000,000.00 2,120,000.00
Publicidad 1,000,000.00 1,020,000.00
Alquiler de local 600,000.00 7,200,000.00 7,416,000.00
Telefono / Internet 350,000.00 360,500.00
Electricidad 240,000.00 247,200.00
Agua 240,000.00 247,200.00
Aseo 120,000.00 123,600.00
Honorarios Profesionales 1,000,000.00 1,000,000.00 1,030,000.00
Gastos de constitucion 800,000.00
Total Egresos 2,400,000.00 50,904,068.12 55,556,577.50

Total Flujo de Caja Económico - 2,400,000.00 14,095,931.88 16,907,539.12

Financiamiento
Pago Préstamo 1,232,034.99 1,624,906.93
Pago de Intereses 1,249,780.27 856,908.33
Total Financiamiento - 2,481,815.26 2,481,815.26

TOTAL FLUJO DE CAJA FINANCIERO - 2,400,000 11,614,117 14,425,724

VALOR PRESENTE NETO

TIR 508%
VNA $ 170,146,114.53

TASA DE DESCUENTO 11.80%

FACTOR DE DESCUENTO 41%

VAN $ 10,909,613.13

PRI
UTILIDAD PYG $ 35,963,403
+ AMORTIZACION $ 2,500,000
- INVERSION INICIAL -$ 2,400,000
= FLUJO NETO DE EFECTIVO $ 40,863,403
BIO J'MEL SAS
o de Caja Proyectado
Desde 01/05/2021 al 31/05/2028

May-23 May-24 May-25 May-26 May-27

14,425,723.86 17,185,536.02 22,842,605.74 28,921,265.88 35,301,640.44

63,000,000.00 66,150,000.00 69,457,500.00 72,930,375.00 76,576,893.75

977,500.00 1,124,125.00 1,292,743.75 1,486,655.31 1,709,653.61

63,977,500.00 67,274,125.00 70,750,243.75 74,417,030.31 78,286,547.36

31,988,750.00 33,637,062.50 35,375,121.88 37,208,515.16 39,143,273.68

2,800,000.00 2,800,000.00 2,900,000.00 3,000,000.00 3,200,000.00
1,909,907.35 2,210,172.74 2,390,854.35 2,734,446.24 2,911,902.49
8,988,800.00 9,528,128.00 10,099,815.68 10,705,804.62 11,348,152.90
2,247,200.00 2,382,032.00 2,524,953.92 2,676,451.16 2,837,038.23
1,040,400.00 1,061,208.00 1,082,432.16 1,104,080.80 1,126,162.42
7,638,480.00 7,867,634.40 8,103,663.43 8,346,773.34 8,597,176.54
371,315.00 382,454.45 393,928.08 405,745.93 417,918.30
254,616.00 262,254.48 270,122.11 278,225.78 286,572.55
254,616.00 262,254.48 270,122.11 278,225.78 286,572.55
127,308.00 131,127.24 135,061.06 139,112.89 143,286.28
1,060,900.00 1,092,727.00 1,125,508.81 1,159,274.07 1,194,052.30

58,682,292.35 61,617,055.29 64,671,583.60 68,036,655.76 71,492,108.22

19,720,931.52 22,842,605.74 28,921,265.88 35,301,640.44 42,096,079.57

2,143,058.08
392,337.42
2,535,395.50 - - - -

17,185,536 22,842,606 28,921,266 35,301,640 42,096,080

TASAS %
DTF 3.95%
INFLACION
RENTABILIDAD 2.85%
ESPERADA 5%
 May-28 TOTAL

42,096,079.57 177,386,968.20

80,405,738.44 543,520,507.19
1,966,101.65 9,406,779.32
5,000,000.00
82,371,840.09 557,927,286.51

41,185,920.04 276,463,643.26
3,300,000.00 22,600,000.00
3,134,275.78 18,032,704.55
12,029,042.07 79,179,743.27
3,007,260.52 19,794,935.82
1,148,685.67 8,582,969.05
8,855,091.83 64,024,819.53
430,455.85 3,112,317.62
295,169.73 2,134,160.65
295,169.73 2,134,160.65
147,584.86 1,067,080.33
1,229,873.87 8,892,336.05

75,058,529.94 506,018,870.77

49,409,389.73 229,295,383.94

5,000,000.00
2,499,026.02
- 7,499,026.02

49,409,390 221,796,358
 BIO J'MEL SAS
NIT 000.000.000-0
Desde 01/05/2021 al 31/05/2028

RESUMEN

Saldo Inicial: 700,000

INGRESOS
ACTIVIDADES DE OPERACIÓN:
#REF! 552,927,287
#REF! 0
Total Ingresos Operativos 552,927,287

ACTIVIDADES DE FINANCIAMIENTO

0.00 5,000,000

Total Ingresos 557,927,287

DISPONIBILIDAD 558,627,286.50 100.00%

DESEMBOLSOS

ACTIVIDADES DE OPERACIÓN:

Mercancía para la Venta 276,463,643.30 54.64%

Transporte de Mercancía 22,600,000.00 4.47%
Impuestos 18,032,704.55 3.56%
Sueldos de directivos 79,179,743.27 15.65%
Publicidad 19,794,935.82 3.91%
Alquiler de local 8,582,969.05 1.70%
Alquiler de oficina 64,024,819.53 12.65%
Telefono / Internet 3,112,317.62 0.62%
Electricidad 2,134,160.65 0.42%
Agua 2,134,160.65 0.42%
Aseo 1,067,080.33 0.21%
Honorarios Profesionales 8,892,336.05 1.76%

Total Actividades de Operación 506,018,870.81 100.00%

ACTIVIDADES DE FINANCIAMIENTO:

#REF! 5,000,000
#REF! 2,499,026

Total Actividades de Financiamiento 7,499,026

Total Desembolsos 513,517,896.8000000

TOTAL SALDOS AL FINAL 45,109,389.70

 CONCLUSIONES
Situación Actual de la Empresa
Debido a que es una empresa nueva y tiene proyectado acceder a fuentes de financiacion en los primeros
años se evidencia que la rentabilidad es un poco baja y tiene baja capacidad de generar beneficios. Sin
embargo se refleja un aumento a pasrtir del tercer año.

Evaluación del Proyecto

AL realiar las mediciones correspondientes y calcular los valores de los flujos proyectados en
valor presente se evidencia que el proyecto recupera su inversion a partir del 6 año donde
obtenie solvencia y liquidez y genera mayor rentabilidad.
El valor del flujo neto traido a valor presente nos indica que la empresa se proyecta con flujos de
estables y es viable el proyecto de acuerdo al valor en el tiempo de los flujos proyectados.

Valoración de la empresa
Partiendo de los datos obtenidos con las diferentes valoraciones realizadas al proyecto BIO J´MEL
SAS las cuales nos pemiten obtener un aproximado de la verdadera rentabilidad futura de la
empresa, midiendo el incremento de la utilidades y flujos de caja por periodos anuales durantes
10 años, tenemos resultados satisfactorios que hacen de BIO J´MEL un proyectos sostenible,
solvente y rentable a travez del tiempo.

Propuesta
Es recomendable planificar las ventas en los primeros años para generar un mayor flujo de
efectivo y minimizar el riesgo de obtener un flujo de efectivo debido a que la actividad principal
de le empresa se origina por la necesidad presente debido a la emergencia sanitaria que
atravieza el pais.