ANÁLISIS DE ESTADOS FINANCIEROS Franklin Martinez

ZETA, CA suministra información correspondiente a los

ejercicios terminados el 31-12

ACTIVO 2019 2020

Efectivo 192,186.00 137,358.00
Cuentas por Cobrar 86,031.00 72,918.00
Valores negociables 23,940.00 22,140.00
Inventario 63,081.00 128,898.00
Terreno 90,000.00 90,000.00
Maquinarias 146,700.00 182,700.00
Crédito mercantil 35,226.00 6,840.00
Total de Activos 637,164.00 640,854.00
PASIVO Y CTAS. DE PATRIMONIO
Ctas por pagar 79,110.00 106,065.00
Gastos acumulados por pagar 85,599.00 53,838.00
Documentos por pagar 69,408.00 30,000.00
ISLR por pagar 20,358.00 28,200.00
Débito fiscal 15,480.00 1,980.00
Intereses por pagar 18,900.00 900.00
Bonos 87,300.00 105,000.00
Hipoteca 55,800.00 73,800.00
Créditos diferidos 43,263.00 60,000.00
Capital social 135,000.00 135,000.00
Utilidades retenidas 26,946.00 46,071.00
Total Pasivos + Capital 637,164.00 640,854.00

Ventas netas 3,728,660.00 3,626,790.00

Costo de venta 2,450,000.00 2,869,300.00
Utilidad Bruta en Ventas 1,278,660.00 757,490.00
Gastos operativos 913,300.00 632,100.00
Utilidad en operaciones 365,360.00 125,390.00
Intereses 15,300.00 25,000.00
Utilidad neta 380,660.00 150,390.00
Se pide analizar la situación financiera y la eficiencia administrativa, utilice las razones
financieras y cualquier otro método que considere necesario..
NOTA: Todas las ventas son a crédito, política 6|10 neto 30 días
 ANALISIS VERTICAL ANALISIS HORIZONTAL

2019 2020 Var. Adsoluta Var. Relativa

30.16% 21.43% Bs.S -54,828.00 -28.53%
13.50% 11.38% Bs.S -13,113.00 -15.24%
3.76% 3.45% Bs.S -1,800.00 -7.52%
9.90% 20.11% Bs.S 65,817.00 104.34%
14.13% 14.04% Bs.S - 0.00%
23.02% 28.51% Bs.S 36,000.00 24.54%
5.53% 1.07% Bs.S -28,386.00 -80.58%
100.00% 100.00% Bs.S 3,690.00 0.58%

12.42% 16.55% Bs.S 26,955.00 34.07%

13.43% 8.40% Bs.S -31,761.00 -37.10%
10.89% 4.68% Bs.S -39,408.00 -56.78%
3.20% 4.40% Bs.S 7,842.00 38.52%
2.43% 0.31% Bs.S -13,500.00 -87.21%
2.97% 0.14% Bs.S -18,000.00 -95.24%
13.70% 16.38% Bs.S 17,700.00 20.27%
8.76% 11.52% Bs.S 18,000.00 32.26%
6.79% 9.36% Bs.S 16,737.00 38.69%
21.19% 21.07% Bs.S - 0.00%
4.23% 7.19% Bs.S 19,125.00 70.98%
100.00% 100.00% Bs.S 3,690.00 0.58%

2019 2020 2019 2020

100.00% 100.00% Bs.S -101,870.00 -2.73%
65.71% 79.11% Bs.S 419,300.00 17.11%
34.29% 20.89% Bs.S -521,170.00 -40.76%
24.49% 17.43% Bs.S -281,200.00 -30.79%
9.80% 3.46% Bs.S -239,970.00 -65.68%
0.41% 0.69% Bs.S 9,700.00 63.40%
10.21% 4.15% Bs.S -230,270.00 -60.49%