ANALISIS VERTICAL BALANCE GENERAL

ACTIVO 31 DE DIC ANO 1 31 DE DIC ANO 2

EFECTIVO B/. 495.00 B/. 1,170.00
INVERSIONISTAS TEMPORALES B/. 4.00 B/. 158.00
CUENTAS POR COBRAR B/. 5,995.00 B/. 6,440.00
INVENTARIO DE PRODUTO TERMINADO B/. 977.00 B/. 1,756.00
INVENTARIO DE PRODUCTO EN PROCESO B/. 1,519.00 B/. 3,221.00
INVENTARIO DE MATERIA PRIMA B/. 1,644.00 B/. 3,498.00
OTROS ACTVOS CORRIENTES B/. - B/. 2,332.00
SUBTOTAL DE ACTIVOS CORRIENTES B/. 10,594.00 B/. 18,575.00
EDIFICIOS Y EQUIPO B/. 3,170.00 B/. 3,414.00
DEPRECIACION ACUMULADA B/. (446.00) B/. (618.00)
SUBTOTAL ACTIVO FIJO NETO B/. 2,724.00 B/. 2,796.00
ACTIVOS DIFERIDOS B/. 580.00 B/. 960.00
OTROS ACTVOS CORRIENTES B/. 3,357.00 B/. 5,805.00
TOTAL ACTIVO B/. 17,255.00 B/. 28,136.00
PASIVO
OBLIGACIONES BANCARIAS B/. 1,077.00 B/. 2,274.00
PROVEEDORES NACIONALES B/. 734.00 B/. 279.00
IMPUESTO DE RENTA POR PAGAR B/. 372.00 B/. -
OTROS PASIVOS CORRIENTES B/. 517.00 B/. 1,912.00
SUBTOTAL PASIVO CORRIENTE B/. 2,700.00 B/. 4,465.00
OBLIGACIONES BANCARIAS A LARGO PLAZO B/. 5,600.00 B/. 7,500.00
CESANTIAS CONSOLIDADAS B/. 499.00 B/. 1,471.00
OTROS PASIVOS A LARGO PLAZO B/. 500.00 B/. -
TOTAL PASIVO B/. 9,299.00 B/. 13,436.00
CAPITAL SOCIAL B/. 2,000.00 B/. 2,000.00
RESERVAS B/. 1,073.00 B/. 1,543.00
UTILIDADES RETENIDAS B/. - B/. 3,883.00
UTILIDADES DEL EJERCICIO B/. 4,883.00 B/. 7,274.00
TOTAL PATRIMONIO B/. 7,956.00 B/. 14,700.00
TOTAL PASIVO Y PATRIMONIO B/. 17,255.00 B/. 28,136.00

ANALISIS HORIZONTAL BALANCE GENERAL

ACTIVO 31 DE DIC ANO 1 31 DE DIC ANO 2
EFECTIVO B/. 495.00 B/. 1,170.00
INVERSIONISTAS TEMPORALES B/. 4.00 B/. 158.00
CUENTAS POR COBRAR B/. 5,995.00 B/. 6,440.00
INVENTARIO DE PRODUTO TERMINADO B/. 977.00 B/. 1,756.00
INVENTARIO DE PRODUCTO EN PROCESO B/. 1,519.00 B/. 3,221.00
INVENTARIO DE MATERIA PRIMA B/. 1,644.00 B/. 3,498.00
OTROS ACTVOS CORRIENTES B/. - B/. 2,332.00
SUBTOTAL DE ACTIVOS CORRIENTES B/. 10,594.00 B/. 18,575.00
EDIFICIOS Y EQUIPO B/. 3,170.00 B/. 3,414.00
DEPRECIACION ACUMULADA B/. (446.00) B/. (618.00)
SUBTOTAL ACTIVO FIJO NETO B/. 2,724.00 B/. 2,796.00
ACTIVOS DIFERIDOS B/. 580.00 B/. 960.00
OTROS ACTVOS CORRIENTES B/. 3,357.00 B/. 5,805.00
TOTAL ACTIVO B/. 17,255.00 B/. 28,136.00
PASIVO
OBLIGACIONES BANCARIAS B/. 1,077.00 B/. 2,274.00
PROVEEDORES NACIONALES B/. 734.00 B/. 279.00
IMPUESTO DE RENTA POR PAGAR B/. 372.00 B/. -
OTROS PASIVOS CORRIENTES B/. 517.00 B/. 1,912.00
SUBTOTAL PASIVO CORRIENTE B/. 2,700.00 B/. 4,465.00
OBLIGACIONES BANCARIAS A LARGO PLAZO B/. 5,600.00 B/. 7,500.00
CESANTIAS CONSOLIDADAS B/. 499.00 B/. 1,471.00
OTROS PASIVOS A LARGO PLAZO B/. 500.00 B/. -
TOTAL PASIVO B/. 9,299.00 B/. 13,436.00
CAPITAL SOCIAL B/. 2,000.00 B/. 2,000.00
RESERVAS B/. 1,073.00 B/. 1,543.00
UTILIDADES RETENIDAS B/. - B/. 3,883.00
UTILIDADES DEL EJERCICIO B/. 4,883.00 B/. 7,274.00
TOTAL PATRIMONIO B/. 7,956.00 B/. 14,700.00
TOTAL PASIVO Y PATRIMONIO B/. 17,255.00 B/. 28,136.00
AV. ANO 1 AV. ANO 2 ANALISIS VERTICAL DE ESTADO DE RESULTADO
2.9% 4.2%
0.0% 0.6% VENTAS NETAS
34.5% 22.9% COSTO DE VENTAS
5.7% 6.2% UTILIDAD BRUTA
8.8% 11.4% GASTOS DE ADMINISTRACION Y VENTAS
9.5% 12.4% UTILIDAD OPERACIONAL
0.0% 8.3% OTROS INGRESOS
61.4% 66.0% GASTOS FINANCIEROS
18.4% 12.1% OTROS EGRESOS
2.6% 2.2% UTILIDADES ANTES DE IMPUESTO
15.8% 9.9% PROVISION PARA IMPUESTO DE RENTA
3.4% 3.4% UTILIDAD NETA
19.5% 20.6%
100% 100%

6.2% 8.1%
4.3% 1.0%
2.2% 0.0%
3.3% 6.8%
15.6% 15.9%
32.5% 26.7%
2.9% 5.2%
2.9% 0.0%
53.9% 47.8%
11.6% 7.1%
6.2% 5.5%
0.0% 13.8%
28.3% 25.9%
46.1% 52.2%
100% 100%

VARIACION PORCENTAJE ANALISIS HORIZONTAL DE ESTADO DE RESULTADO

B/. (675.00) 58%
B/. (154.00) 98% VENTAS NETAS
B/. (445.00) 7% COSTO DE VENTAS
B/. (779.00) 44% UTILIDAD BRUTA
B/. (1,702.00) 53% GASTOS DE ADMINISTRACION Y VENTAS
B/. (1,854.00) 53% UTILIDAD OPERACIONAL
B/. (2,332.00) 100% OTROS INGRESOS
B/. (7,981.00) 43% GASTOS FINANCIEROS
B/. (244.00) 7% OTROS EGRESOS
B/. 172.00 28% UTILIDADES ANTES DE IMPUESTO
B/. (72.00) 3% PROVISION PARA IMPUESTO DE RENTA
B/. (380.00) 40% UTILIDAD NETA
B/. (2,448.00) 42%
B/. (10,881.00) 39%
B/. -
B/. (1,197.00) 53%
B/. 455.00 163%
B/. 372.00 0%
B/. (1,395.00) 73%
B/. (1,765.00) 40%
B/. (1,900.00) 25%
B/. (972.00) 66%
B/. 500.00 0%
B/. (4,137.00) 31%
B/. - 0%
B/. (470.00) 31%
B/. (3,883.00) 100%
B/. (2,391.00) 33%
B/. (6,744.00) 46%
B/. (10,881.00) 39%
ENE-DIC ANO 1 ENE-DIC ANO 2 AV. ANO 1 AV. ANO 2
B/. 23,153.00 B/. 36,025.00 100% 100%
B/. (15,312.00) B/. (25,668.00) 66% 71%
B/. 7,841.00 B/. 10,357.00 34% 29%
B/. (3,712.00) B/. (6,234.00) 16% 17%
B/. 4,069.00 B/. 4,123.00 18% 11%
B/. 2,745.00 B/. 5,366.00 12% 15%
B/. (1,067.00) B/. (2,122.00) 5% 6%
B/. (71.00) B/. (93.00) 0% 0%
B/. 5,676.00 B/. 7,274.00 25% 20%
B/. (793.00) B/. - 3% 0%
B/. 4,883.00 B/. 7,274.00 21% 20%

ENE-DIC ANO 1 ENE-DIC ANO 2 VARIACION PORCENTAJE

B/. 23,153.00 B/. 36,025.00 B/. 12,872.00 36%
B/. (15,312.00) B/. (25,668.00) B/. (10,356.00) 40%
B/. 7,841.00 B/. 10,357.00 B/. 2,516.00 24%
B/. (3,712.00) B/. (6,234.00) B/. (2,522.00) 41%
B/. 4,069.00 B/. 4,123.00 B/. 54.00 1%
B/. 2,745.00 B/. 5,366.00 B/. 2,621.00 49%
B/. (1,067.00) B/. (2,122.00) B/. (1,055.00) 50%
B/. (71.00) B/. (93.00) B/. (22.00) 24%
B/. 5,676.00 B/. 7,274.00 B/. 1,598.00 22%
B/. (793.00) B/. - B/. 793.00 0%
B/. 4,883.00 B/. 7,274.00 B/. 2,391.00 33%