Elaboración Indicadores

Financieros
Semana: _3_
 

Nombre del estudiante:

Larissa Giselle Estrada Ardón

Número de cuenta:
61311005

Sede de estudio:
CEUTEC SAP

Docente:
Ing. Leonel
Fany
Molina
Gabriela
Guardiola
Martínez Colindres

Sección:
V6207 V6207 V6022

Fecha de entrega:
8/7/2020
es
 FLUJO DE EFECTIVO

DETALLE 2007 2008

ACTIVO CORRIENTE
Efectivo L273,050.00 L342,430.00
Total cuentas x cobrar netas L5,648,853.00 L4,647,312.00
Otras ctas x cobrar L717,546.00 L603,950.00
Inventarios L1,080,943.00 L1,050,824.00
Gastos pagados por anticipado L174,640.00 L211,707.00
TOTAL ACTIVO CORRIENTE L7,895,032.00 L6,856,223.00
ACTIVO NO CORRIENTE
Activo fijo bruto L33,700,245.00 L46,131,053.00
Depreciación acumulada(-) L4,795,804.00 L6,341,100.00
Total activo fijo neto L28,904,441.00 L39,789,953.00
Inversion compa?ias subsidiarias L102,010,438.00 L111,333,804.00
Inversion compa?ias asociadas L6,011,600.00 L7,511,601.00
TOTAL ACTIVO NO CORRIENTE L136,926,479.00 L158,635,358.00
TOTAL ACTIVO L144,821,511.00 L165,491,581.00
PASIVO CORRIENTE
Prést banc x pagar CP L5,878,607.00 L25,113,019.00
Documentos por Pagar L1,659,768.00 L322,729.00
Proveedores L11,848,981.00 L15,698,816.00
TOTAL PASIVO CORRIENTE L19,387,356.00 L41,134,564.00
PASIVO NO CORRIENTE
TOTAL DEUDA BANCARIA L30,720,380.00 L30,998,285.00
TOTAL PASIVO L50,107,736.00 L72,132,849.00
PATRIMONIO
Acciones comunes L50,000,000.00 L53,000,000.00
Reserva legal L157,633.00 L157,633.00
Utilidades retenidas L44,556,142.00 L40,201,099.00
TOTAL PATRIMONIO L94,713,775.00 L93,358,732.00
TOTAL PASIVO Y PATRIMONIO L144,821,511.00 L165,491,581.00
 2007 2008
VENTAS O INGRESOS NETOS L13,042,314.00 L13,163,250.00
COSTO DE OPERACIÓN L5,017,662.00 L4,867,627.00
UTILIDAD BRUTA L8,024,652.00 L8,295,623.00
Gastos de Operacion L7,793,261.00 L7,770,925.00
UT(PER) DE OPERACION L231,391.00 L524,698.00
TOTAL OTROS INGRESOS(GTOS) -L4,227,304.00 -L3,213,579.00
UTILIDAD(PERDIDA) NETA -L3,995,913.00 -L2,688,881.00

INV INICIAL L1,050,824.00

COMPRAS L4,867,627.00
DISPONIBLE L5,918,451.00
FINAL L1,050,824.00
CV L4,867,627.00
L4,867,627.00
VO

2009 2010
Indicadores
Financieros
Liquidez
L510,062.00 L293,685.00 Liquidez corriente
L3,597,400.00 L1,914,206.00 Prueba de Acido
L623,092.00 L1,931,560.00
L1,072,435.00 L266,377.00 Actividad
L179,568.00 L386,683.00 Rotación de inventarios
L5,982,557.00 L4,792,511.00 Edad promedio de inventarios
Rotación de Cuentas por Cobrar
L54,124,095.00 L64,874,004.00 periodo Promedio de Cobro
L7,356,177.00 L8,562,634.00 Rotación de Cuentas por pagar
L46,767,918.00 L56,311,370.00 periodo Promedio de pago
L141,485,505.00 L148,237,308.00 Rotación de Activos.
L7,257,100.00 L7,148,910.00
L195,510,523.00 L211,697,588.00 Endeudamiento
L201,493,080.00 L216,490,099.00 Indice de Deuda
Cobertura de intereses
L8,581,504.00 L10,122,339.00 Cobertura de Pagos Fijos
L295,523.00 L2,414,221.00
L10,508,208.00 L10,743,806.00 Rentabilidad
L19,385,235.00 L23,280,366.00 Margen de Utilidad Bruta
Margen de Utilidad operativa
L57,109,615.00 L68,530,833.00 Margen de Utilidad Neta
L76,494,850.00 L91,811,199.00 Retorno sobre Activos
Retorno sobre patrimonio
L56,000,000.00 L60,000,000.00
L1,634,030.00 L1,634,030.00
L67,364,200.00 L63,044,870.00
L124,998,230.00 L124,678,900.00
L201,493,080.00 L216,490,099.00
 2009 2010
L18,003,920.00 L17,714,235.00
L4,285,715.00 L5,061,030.00
L13,718,205.00 L12,653,205.00
L7,805,257.00 L8,277,389.00
L5,912,948.00 L4,375,816.00
L22,138,596.00 -L7,767,942.00
L28,051,544.00 -L3,392,126.00

L1,072,435.00 L266,377.00
L4,285,715.00 L5,061,030.00
L5,358,150.00 L5,327,407.00
L1,072,435.00 L266,377.00
L4,285,715.00 L5,061,030.00
L4,285,715.00 L5,061,030.00
2007 2008 2009 2010

0.41 0.17 0.31 0.21

0.35 0.14 0.25 0.19

5 5 4 19
79 79 91 19
2 3 5 9
158 129 73 39
0.12 0.22 0.22
8 5 5
0.10 0.08 0.09 0.08

0.35 0.44 0.38 0.42

1.0 1.1 1.8 1.5
5.83 26.70 47.42 6.24

0.62 0.63 0.76 0.71

0.35 0.32 0.28 0.28
-0.31 -0.20 1.56 -0.19
-0.03 -0.02 0.14 -0.02
-0.04 -0.03 0.22 -0.03