ACERMETALICAS SAS

ESTADO DE SITUACIÓN FINANCIERA

COMPARATIVO 2019-2020

12/31/2019 12/31/2020
NOTA FISCAL CONTABLE VARIACIÓN FISCAL
ACTIVO

CORRIENTE
EFECTIVO Y EQUIVALENTES AL EFECTIVO 1 192,367,000 192,367,000 - 122,761,918
DEUDORES COMERCIALES 2 1,604,810,000 1,564,909,000 39,901,000 1,412,021,439
INVENTARIOS 3 352,523,000 367,523,000 (15,000,000) 769,002,577
ACTIVOS POR IMPUESTOS CORRIENTES 4 - - - -
OTROS DEUDORES 5 23,380,000 8,380,000 15,000,000 11,586,767
OTROS ACTIVOS 6 14,330,000 14,330,000 - 9,771,307
TOTAL ACTIVO CORRIENTE 2,187,410,000 2,147,509,000 39,901,000 2,325,144,007

NO CORRIENTE
ACTIVOS FIJOS
PROPIEDADES PLANTA Y EQUIPO 7 4,619,868,000 4,931,403,000 (279,894,000) 4,621,487,377
(-) DEPRECIACIÓN ACUMULADA 8 1,264,096,000 933,332,000 330,764,000 1,425,989,378
IMPUESTO DIFERIDO 25 - 4,949,000 (4,949,000)
OTROS ACTIVOS NO CORRIENTES 9 14,330,000 14,330,000 - 8,491,357
TOTAL ACTIVOS 3,370,102,000 4,017,350,000 (638,944,000) 3,203,989,356

TOTAL ACTIVO 5,557,512,000 6,164,859,000 (599,043,000) 5,529,133,362

PASIVO Y PATRIMONIO

PASIVOS CORRIENTES
OBLIGACIONES FINANCIERAS 10 236,736,000 236,736,000 - 273,000,000
CUENTAS POR PAGAR 11 523,485,000 523,485,000 - 611,834,538
DEUDAS CON SOCIOS Y ACCIONISTAS 12 296,156,000 296,156,000 - 364,324,000
DESCUENTOS Y APROPIACIONES NÓMINA 13 16,490,000 16,490,000 - 14,382,972
PASIVOS POR IMPUESTOS CORRIENTES 14 125,780,000 194,960,000 1,949,000 102,488,000
OBLIGACIONES LABORALES 15 102,974,000 102,974,000 - 153,820,280
OTROS PASIVOS 16 63,287,000 63,287,000 - 166,304,542
TOTAL PASIVOS CORRIENTES 1,364,908,000 1,434,088,000 1,949,000 1,686,154,332

PASIVOS NO CORRIENTES
OBLIGACIONES FINANCIERAS 17 1,829,413,000 1,829,413,000 - 1,545,050,514
DIVIDENDOS 18 691,030,000 691,030,000 - 739,687,215
TOTAL PASIVO NO CORRIENTE 2,520,443,000 2,520,443,000 - 2,284,737,729

TOTAL PASIVO 3,885,351,000 3,954,531,000 1,949,000 3,970,892,061

PATRIMONIO

CAPITAL SOCIAL 19 600,000,000 600,000,000 - 600,000,000

RESERVAS OBLIGATORIAS 20 180,000,000 180,000,000 - 199,779,700
REVALORIZACIÓN DEL PATRIMONIO 21 42,400,000 - 42,400,000 42,400,471
UTILIDADES ACUMULADAS EN ADOP. NIIF 22 - 543,532,000 (543,532,000) -
RESULTADOS DE EJERCICIOS ANTERIORES 23 645,752,000 688,999,000 (43,247,000) 478,259,773
RESULTADOS DEL EJERCICIO 24 204,009,000 197,797,000 (199,370,000) 237,801,358
TOTAL PATRIMINIO 1,672,161,000 2,210,328,000 (743,749,000) 1,558,241,303

TOTAL PASIVO Y PATRIMONIO 5,557,512,000 6,164,859,000 (741,800,000) 5,529,133,364

 12/31/2020
CONTABLE VARIACIÓN

122,761,918 -
1,372,120,721 39,900,717
775,782,488 (6,779,912)
14,241,674 (14,241,674)
4,806,855 6,779,912
9,771,307 -
2,299,484,963 25,659,044

4,908,090,245 (286,602,869)
1,030,022,235 395,967,143
23,099,340 predial
8,491,357 -
3,886,559,367 (682,570,012)

6,186,044,331 (656,910,968)

273,000,000 -
611,834,538 -
364,324,000 -
14,382,972 -
173,055,458 (70,567,458)
 153,820,280 -
166,304,542 -
1,756,721,790 (70,567,458)

1,545,050,514 -
739,687,215 -
2,284,737,729 -

4,041,459,519 (70,567,458)

600,000,000 -
199,779,700 -
- 42,400,471
543,532,470 (543,532,470)
515,295,086 (37,035,312)
285,977,557 (48,176,199)
2,144,584,813 (586,343,510)

6,186,044,332 (656,910,968)
 ACERMETALICAS SAS
ESTADO DE RESULTADO INTEGRAL
COMPARATIVO 2019-2020

12/31/2019 12/31/2020
NOTA FISCAL CONTABLE VARIACIÓN FISCAL
INGRESOS

OPERACIONALES

INGRESOS OPERACIONALES 25 4,674,794,000 4,674,794,000 - 4,238,212,675

(-) DEVOLUCIONES Y DESCUENTOS 26 36,523,000 36,523,000 - 54,258,977
TOTAL INGRESOS OPERACIONALES 4,638,271,000 4,638,271,000 - 4,183,953,698

NO OPERACIONALES
RENDIMIENTOS FINANCIEROS Y OTROS 27 374,000 374,000 - 5,929,995
INDEMNIZACIONES 28 8,887,000 8,887,000 - 10,524,137
OTROS INGRESOS 29 1,293,000 1,049,000 244,000 1,093,135
TOTAL OTROS INGRESOS NO OPERACIONALES 10,554,000 10,310,000 - 17,547,267
TOTAL INGRESOS 4,648,825,000 4,648,581,000 - 4,201,500,965

MENOS
COSTOS DIRECTOS 30 3,345,804,000 3,282,156,000 63,648,000 3,001,948,601

UTILIDAD BRUTA EN VENTAS 1,303,021,000 1,366,425,000 (60,293,000) 1,199,552,364

MENOS: GASTOS OPERACIONALES
DE ADMINISTRACIÓN 31 592,719,000 599,197,000 (6,478,000) 548,108,119
DE VENTAS 32 64,848,000 45,196,000 19,652,000 32,676,183
TOTAL GASTOS 657,567,000 644,393,000 13,174,000 580,784,303

NO OPERACIONALES
GASTOS FINANCIEROS 33 249,627,000 249,627,000 - 223,305,215
OTROS GASTOS OPERACIONALES 34 47,111,000 65,671,000 (18,560,000) 23,419,292
TOTAL GASTOS NO OPERACIONALES 296,738,000 315,298,000 (18,560,000) 246,724,508
TOTAL GASTOS 954,305,000 959,691,000 (5,386,000) 827,508,810

UTILIDAD NETAS ANTES DE IMPUESTOS 348,716,000 406,734,000 (54,907,000) 372,043,554

MENOS: PROVISION IMPORRENTA Y CREE 35 144,707,000 208,937,000 144,707,000 134,242,000
UTILIDAD NETA DEL EJERCICIO 204,009,000 197,797,000 (199,614,000) 237,801,554

Renta
12/31/2020
CONTABLE VARIACIÓN

4,238,212,675 - 51,609,726 Ica

54,258,977 - 888,210,860 Iva
4,183,953,698 - 162,339,485 Retencion en la fuente

5,929,995 -
10,524,137 -
1,093,135 -
17,547,267 -
4,201,500,965 -

2,956,207,141 (45,741,460)

1,245,293,823 45,741,460

553,577,396 5,469,276
32,676,183 -
586,253,579 5,469,276

223,305,215 -
 23,419,292 (0)
246,724,508 (0)
832,978,086 5,469,276

412,315,737 40,272,184
126,337,984 (7,904,016)
285,977,753 48,176,200
 Impuestos Valor
Renta 208,937,000
Ica 51,609,726
Iva 888,210,860
Retencion en la fuente
162,339,485
Predial 23,099,340