"Empresa exportadora y comercializadora de café"

Estado de resultados 2018-2019

Expresado en Córdobas
descripcion saldo final saldo final
12/31/2018 12/31/2019
INGRESOS
Ventas 250,245,581.55 100.00 273,795,581.55 100.00
ventas al credito 224,733,776.54 89.81 238,283,776.54 87.03
ventas al contado 25,511,805.01 10.19 35,511,805.01 12.97

Costos 174,151,768.55 160,838,710.53

productor independiente 4,301,570.46 1.72 54,301,570.46 19.83
cajas 11,603,291.99 4.64 11,603,291.99 4.24
pallets 2,516,947.23 1.01 2,516,947.23 0.92
flejes 96,312.79 0.04 896,312.79 0.33
esquineros 611,911.33 0.24 611,911.33 0.22
grapas metalicas 16,826.85 0.01 76,826.85 0.03
etiquetas 274,724.88 0.11 374,724.88 0.14
laminas 1,340,682.10 0.54 1,740,682.10 0.64
otros de gastos de transporte 528,892.14 0.21 828,892.14 0.30
alquiler 352,500.07 0.14 352,500.07 0.13
viaticos 62,298.25 0.02 92,298.25 0.03
seguridad 1,798.24 0.00 22,798.24 0.01
salarios mensuales 437,032.65 0.17 637,032.65 0.23
transporte 13,902,938.99 5.56 14,902,928.99 5.44
servicicios de aduana 1,209,928.68 0.48 1,609,928.68 0.59
servicios portuarios 6,422,632.48 2.57 7,422,632.48 2.71
otros gastos de exportacion 1,988.45 0.00 88,988.45 0.03
compra fruta 371,223.18 0.15 671,223.18 0.25
vacaciones 33,339.05 0.01 83,339.05 0.03
aguinaldo 38,166.50 0.02 37,766.50 0.01
indemnizacion 28,511.60 0.01 277,711.60 0.10
INSS patronal 75,676.78 0.03 787,776.78 0.29
inatec 8,001.97 0.00 88,001.97 0.03
viaticos 2,733.24 0.00 66,733.24 0.02
cajas metalicas 11,071,505.21 4.42 17,071,505.21 6.24
otros gastos de almacenamiento 2,570,013.85 1.03 3,570,013.85 1.30
fejes 98,241.34 0.04 998,241.34 0.36
esquineros 517,176.15 0.21 6,617,176.15 2.42
grapas metalicas 17,162.62 0.01 127,162.62 0.05
etiquetas 377,759.23 0.15 277,759.23 0.10
laminas lisas 139,834.60 0.06 239,834.60 0.09
otros gastos de transporte 490,222.39 0.20 590,222.39 0.22
MAGFOR 2,441.97 0.00 66,441.97 0.02
alquiler 319,703.30 0.13 419,703.30 0.15
viaticos de transporte 166,610.62 0.07 266,610.62 0.10
seguridad 1,798.23 0.00 6,798.23 0.00
sueldos mensuales 195,298.17 0.08 295,298.17 0.11
transporte admon 15,046,277.18 6.01 16,046,277.18 5.86
servicios de aduana 851,143.62 0.34 951,143.62 0.35
servicios de traslado 7,017,688.27 2.80 8,017,688.27 2.93
IPSA inspeccion de contenedores 375,476.66 0.15 475,476.66 0.17
otros gastos 1,986.95 0.00 77,986.95 0.03
productor independiente 90,649,751.62 36.22 4,574,793.60 1.67
reparacion y mantenimiento 1,746.67 0.00 55,746.67 0.02

GASTOS OPERACIONALES 32,317,063.17 49,675,711.75

Gastos de Administración 13,574,178.01 29,823,748.67
salarios 2,178,713.39 0.87 3,330,903.36 1.22
horas extras 28,057.96 0.01 320,033.00 0.12
viaticos 626,944.12 0.25 2,435,632.19 0.89
vacaciones 185,821.78 0.07 193,348.27 0.07
aguinaldo 185,821.79 0.07 253,775.28 0.09
indemnizacion 185,821.85 0.07 253,775.28 0.09
seguro social patronal 425,517.03 0.17 592,371.60 0.22
INATEC 44,606.99 0.02 119,107.07 0.04
actvidades sociales 17,730.25 0.01 83,892.00 0.03
capacitacion de empleados 5,755.39 0.00 88,389.00 0.03
gastos de viajes locales 2,574,989.91 1.03 2,882,335.49 1.05
telefono 336,168.63 0.13 630,550.74 0.23
abogados 134,771.47 0.05 132,707.75 0.05
asesores financieros 19,416.67 0.01 139,416.67 0.05
servicios tecnicos 188,978.12 0.08 293,988.31 0.11
alquiler de edificios 559,390.95 0.22 837,886.26 0.31
alquiler de vehiculos 46,250.00 0.02 49,250.00 0.02
electricidad 137,854.96 0.06 255,324.75 0.09
combustibles y lubricantes 558,129.49 0.22 881,358.02 0.32
agua 1,079.04 0.00 5,655.00 0.00
materiales y accesorios 291,798.71 0.12 332,580.61 0.12
suministros y equipos de oficina 190,283.79 0.08 588,447.72 0.21
correo y currier 305.00 0.00 33,305.00 0.01
permiso y licencias 176,725.14 0.07 176,725.14 0.06
donaciones 11,320.00 0.00 83,764.00 0.03
donaciones 1,500.00 0.00 87,633.00 0.03
impuestos municipales 357,654.12 0.14 849,302.00 0.31
impuestos de bienes e inmuebles 29,455.42 0.01 48,839.00 0.02
impuesto de rodamiento 2,700.00 0.00 88,888.00 0.03
impuestos de basura 2,194.20 0.00 583,747.00 0.21
seguro de incendio 16,370.53 0.01 116,370.53 0.04
seguro de transporte interno 84,726.86 0.03 776,587.84 0.28
compra de equipo no capitalizable 26,701.31 0.01 276,701.31 0.10
reparacion de mobiliario y equipo de oficina 6,338.48 0.00 672,163.48 0.25
gasto de flete a bodega 3,600.00 0.00 336,800.00 0.12
internet y enlaces 224,464.51 0.09 851,937.62 0.31
gastos de cafeteria 34,431.30 0.01 781,614.98 0.29
reparacion y mantenimiento de vehiculo 504,525.60 0.20 1,886,782.49 0.69
reparacion y mantenimiento de obras civiles 512,267.87 0.20 2,279,675.91 0.83
gastos varios 27,661.11 0.01 786,630.00 0.29
otros gastos generales no deducibles multas 27,710.37 0.01 847,838.00 0.31
gasto reserva de cuentas por cobrar 2,338,145.73 0.93 3,273,882.00 1.20
gasto por reserva de inventario deteriorado 262,391.17 0.10 283,833.00 0.10

Otros gastos 1,795,594.23 714,872.15

other (income) expenses 541,131.09 0.22 536,616.32 0.20
gastos por depreciacion indirectos 1,254,463.14 0.50 178,255.83 0.07

Gastos financieros 16,947,290.93 19,137,090.93

otros gastos por intereses 45,002.02 0.02 465,002.02 0.17
comisiones bancarias 155,633.88 0.06 1,755,633.88 0.64
ganancia o perdida por dif. Cambio realizado 16,746,487.26 6.69 16,746,487.26 6.12
dif. Cambio incompany realizada 166.77 0.00 169,967.77 0.06
utilidad antes del ir 43,776,749.83 17.49 63,281,153.27 23.11
ir por pagar 13,133,024.95 5.25 18,984,347.78 6.93
utilidad o perdida del ejercicio 30,643,724.88 44,296,811.49
variacion relativa variacion absoluta
23,550,000.00 9.41075556824352
13,550,000.00 5.41468101697239
10,000,000.00 3.99607455127113

50,000,000.00 19.9803727563557
0.00 0
0.00 0
800,000.00 0.319685964101691
0.00 0
60,000.00 0.023976447307627
100,000.00 0.039960745512711
400,000.00 0.159842982050845
300,000.00 0.119882236538134
0.00 0
30,000.00 0.011988223653813
21,000.00 0.008391756557669
200,000.00 0.079921491025423
999,990.00 0.399603459052562
400,000.00 0.159842982050845
1,000,000.00 0.399607455127113
87,000.00 0.034765848596059
300,000.00 0.119882236538134
50,000.00 0.019980372756356
-400.00 -0.00015984298205
249,200.00 0.099582177817677
712,100.00 0.284560468796017
80,000.00 0.031968596410169
64,000.00 0.025574877128135
6,000,000.00 2.39764473076268
1,000,000.00 0.399607455127113
900,000.00 0.359646709614402
6,100,000.00 2.43760547627539
110,000.00 0.043956820063983
-100,000.00 -0.03996074551271
100,000.00 0.039960745512711
100,000.00 0.039960745512711
64,000.00 0.025574877128135
100,000.00 0.039960745512711
 100,000.00 0.039960745512711
5,000.00 0.001998037275636
100,000.00 0.039960745512711
1,000,000.00 0.399607455127113
100,000.00 0.039960745512711
1,000,000.00 0.399607455127113
100,000.00 0.039960745512711
76,000.00 0.030370166589661
-86,074,958.02 -34.3961949245453
54,000.00 0.021578802576864

16,249,570.66 6.49344957835081
1,152,189.97 0.460423701734685
291,975.04 0.116675402695037
1,808,688.07 0.72276523677147
7,526.49 0.00300764151494
67,953.49 0.027154721205906
67,953.43 0.027154697229459
166,854.57 0.066676330094029
74,500.08 0.029770787375566
66,161.75 0.026438728544256
82,633.61 0.033021006600066
307,345.58 0.122817585068367
294,382.11 0.11763728581205
-2,063.72 -0.00082467789729
120,000.00 0.047952894615254
105,010.19 0.041962854788315
278,495.31 0.111288802093937
3,000.00 0.001198822365381
117,469.79 0.046941803836217
323,228.53 0.129164530297778
4,575.96 0.001828587730363
40,781.90 0.016296751274248
398,163.93 0.15910927479071
33,000.00 0.013187046019195
0.00 0
72,444.00 0.028949162479229
86,133.00 0.034419388932464
491,647.88 0.19646615814544
19,383.58 0.007745823075053
86,188.00 0.034441367342496
581,552.80 0.232392834430047
100,000.00 0.039960745512711
691,860.98 0.276472805519551
 250,000.00 0.099901863781778
665,825.00 0.26606863381001
333,200.00 0.133149204048354
627,473.11 0.250742932647795
747,183.68 0.298580168877311
1,382,256.89 0.552360158144818
1,767,408.04 0.706269429035599
758,968.89 0.30328962665355
820,127.63 0.327729115103731
935,736.27 0.373927189524837
21,441.83 0.008568315119568

-4,514.77 -0.00180413575018
-1,076,207.31 -0.4300604643383
0

420,000.00 0.167835131153388
1,600,000.00 0.639371928203381
0.00 0
169,801.00 0.067853745488039
19,504,403.44 7.79410502243092
5,851,322.83 2.33823222522348