Estado de la situacion financiera de la empresa n

2019
ACTIVOS
Activos corrientes
efectivo S/. 44,600.00
cuentas por cobrar S/. 57,100.00
inventarios S/. 88,700.00
gastos pagados por adelantado S/. 15,700.00
total activo corriente S/. 206,100.00
activos no corrientes
terreno S/. 61,000.00
edificio y equipo S/. 212,900.00
menos: depreciacion acumuladad S/. 88,100.00
intangibles S/. 18,000.00
total activos no corrientes S/. 203,800.00
TOTAL ACTIVOS S/. 409,900.00

PASIVO Y PATRIMONIO
pasivos
cuentas pagar S/. 61,600.00
impuestos por pagar S/. 15,400.00
otros pasivos devengados S/. 22,000.00
total pasivo corriente S/. 99,000.00
bonos por pagar S/. 66,000.00
total pasivos S/. 165,000.00
patrimonio
acciones preferentes S/. 30,000.00
acciones comunes S/. 70,000.00
capital adicional S/. 90,000.00
utilidades retenidas S/. 54,900.00
total patrimonio S/. 244,900.00
TOTAL PASIVO Y PATRIMONIO S/. 409,900.00

Estado de resultados de la Empresa Nacional

Ventas S/. 502,500.00

Costos de ventas S/. 324,900.00
Margen bruto S/. 177,600.00
Gastos de operacion
De ventas S/. 90,700.00
De administracion S/. 41,140.00
Total de gastos de operación S/. 131,840.00
Utilidades de operación S/. 45,760.00
Gastos de interes S/. 7,260.00
Utilidades antes de impuesto S/. 38,500.00
Impuesto (40%) S/. 15,400.00
Utilidad neta S/. 23,100.00

Analisis de ratios financieros:

ratios de liquidez

Ratios de liquidez general= activo corriente /pasivo corriente 2.08

prueba acida= (activo corriente- inventarios y anticipos)/pasivo corriente 1.03

prueba defensiva= (efectivo +VN)/pasivo corriente 0.45

capital de trabajo= activo corriente-pasivo corriente S/ 107,100.00

ratios de endeudamiento

grado de endeudamiento= pasivo total/activo total

grado de la propiedad=patrimonio/activo
laverage=pasivo total/patrimonio

ratios de gestion:

rotacion CxC en veces al año= ventas/CxC 8.80

rotacion CxC en dias= 360/(ventas/CxC) 41
calcular las compras= inv inicial +costo de ventas-inv. Final S/. 322,100.00
rotacion de CxP en veces al año= compras/CxP
rotacion de CxP en dias= 360/(compras /CxP)
rotacion de los inventarios al año=costo de ventas /inventarios
rotacion de inventarios en dias= 360 /(costo de ventas / inventarios)
Margen de CxC= CxC/ventas

ratios de rentabilidad

ROA=utilidad neta/ total activos

ROE=utilidad neta/ patrimonio
margen bruto=utilidad bruta /ventas
margen neto=utilidad neta/ ventas

ciclo operativo=P.R. Inv.+P.R. CxC 40.9

ciclo del efectivo=ciclo operativo- P.R.CxP 40.9
on financiera de la empresa nacional SAC

2018 ANALISIS HORIZONTAL

Nominal %
2019-2018 (2019-2018)/2018
S/. 42,300.00 S/. 2,300.00 5.4%
S/. 49,800.00 S/. 7,300.00 14.7%
S/. 85,900.00 S/. 2,800.00 3.3%
S/. 15,300.00 S/. 400.00 2.6%
S/. 193,300.00 S/. 12,800.00 6.6%

S/. 61,000.00 S/. - 0.0%

S/. 199,100.00 S/. 13,800.00 6.9%
S/. 79,400.00 S/. 8,700.00 11.0%
S/. 20,000.00 -S/. 2,000.00 -10.0%
S/. 200,700.00 S/. 3,100.00 1.5%
S/. 394,000.00 S/. 15,900.00 4.0%

S/ 54,900.00 S/. 6,700.00 12.2%

S/ 14,000.00 S/. 1,400.00 10.0%
S/ 19,600.00 S/. 2,400.00 12.2%
S/ 88,500.00 S/. 10,500.00 11.9%
S/ 72,000.00 -S/. 6,000.00 -8.3%
S/. 160,500.00 S/. 4,500.00 2.8%

S/ 30,000.00 S/. - 0.0%

S/ 70,000.00 S/. - 0.0%
S/ 90,000.00 S/. - 0.0%
S/ 43,500.00 S/. 11,400.00 26.2%
S/. 233,500.00 S/. 11,400.00 4.9%
S/. 394,000.00 S/. 15,900.00 4.0%

S/. 480,000.00 S/. 22,500.00 4.7%

S/. 319,600.00 S/. 5,300.00 1.7%
S/. 160,400.00 S/. 17,200.00 10.7%

S/. 76,300.00 S/. 14,400.00 18.9%

S/. 41,180.00 -S/. 40.00 -0.1%
S/. 117,480.00 S/. 14,360.00 12.2%
S/. 42,920.00 S/. 2,840.00 6.6%
S/. 7,920.00 -S/. 660.00 -8.3%
S/. 35,000.00 S/. 3,500.00 10.0%
S/. 14,000.00 S/. 1,400.00 10.0%
S/. 21,000.00 S/. 2,100.00 10.0%

(liquidez = efectivo)

2.18

*capital que requiero para poder funcionar

analisis vertical
2019 2018

10.88% 11% 0.14%

13.93% 13% 1.29%
21.64% 22% -0.16%
3.83% 4% -0.05%
50.28% 49% 1.22%

14.88% 15% -0.60%

51.94% 51% 1.41%
21.49% 20% 1.34%
4.39% 5% -0.68%
49.72% 51% -1.22%
100.00% 100% 0.00%

15.03% 14% 1.09%

3.76% 4% 0.20%
5.37% 5% 0.39%
24.15% 22% 1.69%
16.10% 18% -2.17%
40.25% 41% -0.48%

7.32% 8% -0.30%
17.08% 18% -0.69%
21.96% 23% -0.89%
13.39% 11% 2.35%
59.75% 59% 0.48%
100.00% 100% 0.00%

64.7% 66.6% 1.9%

35.3% 33.4% -1.9%

18.0% 15.9% -2.2%

8.2% 8.6% 0.4%
26.2% 24.5% -1.8%
9.1% 8.9% -0.2%
1.4% 1.7% 0.2%
7.7% 7.3% -0.4%
3.1% 2.9% -0.1%
4.6% 4.4% -0.2%