 UNIDAD DIDACTICA: ANALISIS E

 DOCENTE: CPC. LIZ JHOSELIN GU

 CICLO : VI

 ALUMNA:

 URIARTE JAR
TICA: ANALISIS E INTERPRETACIÓN DE ESTADOS FINANCIEROS

. LIZ JHOSELIN GUEVARA ARIAS

URIARTE JARA HERMILA YOVANI

 SANGUCHITO SAC
BALANCE GENERAL - ESTADO SITUACIÓN FINANCIERA
Expresado en soles

2017 % 2018
ACTIVOS
Efectivo y equivalentes de efectivo S/ 120,500,000 13.43% S/ 132,600,000
Inversiones S/ 193,000,000 21.52% S/ 292,000,000
Cartera de Clientes S/ 160,000,000 17.84% S/ 196,500,000
Inventarios (existencias) S/ 120,206,000 13.40% S/ 145,000,000
Total activos corrientes S/ 593,706,000 66.19% S/ 766,100,000
0.00%
Activos fijos S/ 286,000,000 31.88% S/ 423,634,100
Menos. Depreciación acumulada S/ 30,000,000 3.34% S/ 62,000,000
Activos fijos netos S/ 256,000,000 28.54% S/ 361,634,100
Otros activos S/ 33,000,000 3.68% S/ 37,000,000
Valorizaciones S/ 14,300,000 1.59% S/ 15,100,000
Total activos no corrientes S/ 303,300,000 33.81% S/ 413,734,100
0.00%
TOTAL ACTIVO S/ 897,006,000 100.00% S/ 1,179,834,100

PASIVOS
Obligaciones financieras corto plazo S/ 45,000,000 5.02% S/ 52,000,000
Proveedores S/ 276,400,000 30.81% S/ 337,200,000
Cuentas por pagar S/ 9,000,000 1.00% S/ 15,600,000
Obligaciones laborales por pagar S/ 3,500,000 0.39% S/ 3,200,000
Impuestos por pagar S/ 7,800,000 0.87% S/ 8,200,000
Ingresos recibidos por anticipado S/ 1,000,000 0.11% S/ 2,500,000
Total pasivo corriente S/ 342,700,000 38.20% S/ 418,700,000
0.00%
Obligaciones financieras largo plazo S/ 30,000,000 3.34% S/ 23,000,000
Cuentas por pagar a accionistas S/ 20,000,000 2.23% S/ 17,000,000
Bonos por pagar S/ 6,000,000 0.67% S/ 6,000,000
Total pasivo no corriente S/ 56,000,000 6.24% S/ 46,000,000
0.00%
TOTAL PASIVO S/ 398,700,000 44.45% S/ 464,700,000
0.00%
PATRIMONIO 0.00%
Capital social S/ 231,000,000 25.75% S/ 231,000,000
Utilidad del ejercicio S/ 162,006,000 18.06% S/ 216,028,100
Utilidad ejercicios anteriores S/ 73,000,000 8.14% S/ 235,006,000
Reservas S/ 18,000,000 2.01% S/ 18,000,000
Valorizaciones S/ 14,300,000 1.59% S/ 15,100,000
TOTAL PATRIMONIO S/ 498,306,000 55.55% S/ 715,134,100
Pasivo + Patrimonio S/ 897,006,000 100.00% S/ 1,179,834,100

SANGUCHITO SAC
ESTADO DE RESULTADOS
Expresado en soles

2017 % 2018
Ventas S/ 2,300,000,000 100.00% S/ 2,530,000,000
Menos. Costo de ventas S/ 1,520,000,000 66.09% S/ 1,630,000,000
UTILIDAD BRUTA S/ 780,000,000 33.91% S/ 900,000,000
0.00%
Gastos administrativos 0.00%
Gasto nomina S/ 105,000,000 4.57% S/ 119,000,000
Gasto arrendamiento S/ 98,000,000 4.26% S/ 93,000,000
Gasto seguros S/ 15,000,000 0.65% S/ 16,700,000
Gasto depreciación S/ 3,500,000 0.15% S/ 4,200,000
Gasto amortización S/ 1,200,000 0.05% S/ 1,320,000
Gasto provisiones S/ 1,600,000 0.07% S/ 1,750,000
Total de gastos administrativos S/ 224,300,000 9.75% S/ 235,970,000
0.00%
Gastos de ventas 0.00%
Gasto nomina comercial S/ 204,600,000 8.90% S/ 225,400,000
Gasto publicidad S/ 35,000,000 1.52% S/ 36,500,000
Otros gastos de ventas S/ 9,300,000 0.40% S/ 6,700,000
Total de gastos de ventas S/ 248,900,000 10.82% S/ 268,600,000
0.00%
Total gastos operacionales S/ 473,200,000 20.57% S/ 504,570,000
0.00%
UTILIDAD OPERACIONAL S/ 306,800,000 13.34% S/ 395,430,000
0.00%
Gastos no operacionales 0.00%
Gasto por interés S/ 65,000,000 2.83% S/ 73,000,000
Gastos extraordinarios S/ 13,000,000 0.57% S/ 9,200,000
Total gastos no operacionales S/ 78,000,000 3.39% S/ 82,200,000
0.00%
Ingresos no operacionales 0.00%
Ingreso por intereses S/ 9,500,000 0.41% S/ 10,200,000
Ingresos extraordinarios S/ 3,200,000 0.14% S/ 690,000
Total ingresos no operacionales S/ 12,700,000 0.55% S/ 10,890,000
0.00%
UTILIDAD ANTES DE IMPUESTOS S/ 241,500,000 10.50% S/ 324,120,000
0.00%
Impuesto a la Renta 29.5% S/ 71,242,500 3.10% S/ 95,615,400
0.00%
UTILIDAD NETA S/ 170,257,500 7.40% S/ 228,504,600
0.00%
Acciones en circulación S/ 100,000 0.00% S/ 100,000
Utilidad por acción S/ 1,703 0.00% S/ 2,285
INANCIERA

% 2019 %

11.24% S/ 175,000,000 11.00% 2017

24.75% S/ 364,000,000 22.87% inversiones 21.52%
16.65% S/ 234,580,000 14.74%
12.29% S/ 247,000,000 15.52%
64.93% S/ 1,020,580,000 64.12%
0.00% 0.00% inversiones
35.91% S/ 589,781,640 37.06%
5.25% S/ 81,000,000 5.09%
30.65% S/ 508,781,640 31.97%
3.14% S/ 46,000,000 2.89%
1.28% S/ 16,200,000 1.02%
35.07% S/ 570,981,640 35.88%
21.52% 24.75%
0.00% 0.00%
100.00% S/ 1,591,561,640 100.00%

4.41% S/ 31,500,000 1.98% 2017 2018

28.58% S/ 250,230,000 15.72%
1.32% S/ 21,000,000 1.32%
0.27% S/ 31,180,000 1.96%
0.70% S/ 9,500,000 0.60%
0.21% S/ 2,750,000 0.17%
35.49% S/ 346,160,000 21.75% 2017
0.00% 0.00% CUENTAS POR PAGAR 1.00%
1.95% S/ 102,500,000 6.44%
1.44% S/ 35,000,000 2.20% CUE N T A S P O R P A GA R
0.51% S/ 12,800,000 0.80%
3.90% S/ 150,300,000 9.44% 1.32%
0.00% 0.00%
39.39% S/ 496,460,000 31.19%
0.00% 0.00% 1.00%
0.00% 0.00%
19.58% S/ 315,160,000 19.80%
18.31% S/ 294,707,540 18.52%
19.92% S/ 451,034,100 28.34%
1.53% S/ 18,000,000 1.13%
1.28% S/ 16,200,000 1.02%
60.61% S/ 1,095,101,640 68.81%
100.00% S/ 1,591,561,640 100.00%

1 2

% 2019 %
100.00% S/ 2,864,200,000 100.00%
64.43% S/ 1,783,000,000 62.25%
35.57% S/ 1,081,200,000 37.75%
0.00% 0.00%
0.00% 0.00%
4.70% S/ 124,000,000 4.33%
3.68% S/ 102,000,000 3.56%
0.66% S/ 17,630,000 0.62%
0.17% S/ 5,180,000 0.18%
0.05% S/ 1,492,000 0.05%
0.07% S/ 1,876,000 0.07%
9.33% S/ 252,178,000 8.80%
0.00% 0.00%
0.00% 0.00%
8.91% S/ 239,500,000 8.36%
1.44% S/ 39,800,000 1.39%
0.26% S/ 7,240,000 0.25% 2017
10.62% S/ 286,540,000 10.00% Gasto nomina 4.57%
0.00% 0.00% Gasto arrendamiento 4.26%
19.94% S/ 538,718,000 18.81% Gasto seguros 0.65%
0.00% 0.00% Gasto depreciación 0.15%
15.63% S/ 542,482,000 18.94% Gasto amortización 0.05%
0.00% 0.00% Gasto provisiones 0.07%
0.00% 0.00%
2.89% S/ 102,620,000 3.58%
0.36% S/ 12,300,000 0.43% Gastos Administrativos
3.25% S/ 114,920,000 4.01%
0.00% 0.00% 5.00%
4.50%
0.00% 0.00% 4.00%
0.40% S/ 16,580,000 0.58% 3.50%
0.03% S/ 1,590,000 0.06% 3.00%
2.50%
0.43% S/ 18,170,000 0.63% 2.00%
0.00% 0.00% 1.50%
1.00%
12.81% S/ 445,732,000 15.56% 0.50%
0.00% 0.00% 0.00%
3.78% S/ 131,490,940 4.59% in
a
nt
o os n
m ie g ur a ció
o i
0.00% 0.00% n am se ec ti
st
o nd s to epr or
9.03% S/ 314,241,060 10.97% a e m
G ar
r Ga o
d
o
a
0.00% 0.00% to ast ast
s G G
0.00% S/ 100,000 0.00% Ga
0.00% S/ 3,142 0.00% 2017 2018 2019

Utilidad Neta 2017

7.40%

Utilidad Neta
2019.5

2019

2018.5

2018

2017.5

2017

2016.5

2016
2018.5

2018

2017.5

2017

2016.5

2016
1 2 3

Utilidad Neta Row 100

como podemos observar nuestra utilidad neta va en aumento, en

en 2018 es de 9.03% y en 2019 es de 10.97% ,
 2018 2019
24.75% 22.87%

inversiones

24.75% 22.87%

2018 2019

2018 2019
1.32% 1.32%

S P O R P A GA R
1.32% 1.32%

2 3
 2018 2019
4.70% 4.33%
3.68% 3.56%
0.66% 0.62%
0.17% 0.18%
0.05% 0.05%
0.07% 0.07%

s Administrativos

os n n
ne
s
ur ció ció
eg cia tiz
a si io
pre or ov
de am pr
o
st
o
st
o st
Ga Ga Ga

2017 2018 2019

2018 2019
9.03% 10.97%

a
12.00%

10.00%

8.00%

6.00%

4.00%

2.00%

0.00%
 8.00%

6.00%

4.00%

2.00%

0.00%
3

Row 100

neta va en aumento, en 2017 es de 7.40 %,