BALANCE GENERAL USD

DETALLE 2020 2021 2022

ACTIVO CIRCULANTE
Disponible 311,491.75 1,574,741.94 1,273,953.56
Exigible 980,250.00 848,138.74 932,952.62
Realizable 1,345,540.00 654,278.46 719,706.31
TOTAL ACTIVO CIRCULANTE 2,637,281.75 3,077,159.14 2,926,612.48
ACTIVO NO CIRCULANTE
Activo Fijo 7,680,230.00 7,680,230.00 8,180,230.00
Otros Activos 450,000.00 450,000.00 450,000.00
TOTAL ACTIVO NO CIRCULANTE 8,130,230.00 8,130,230.00 8,630,230.00
TOTAL ACTIVO 10,767,511.75 11,207,389.14 ###
PASIVO
PASIVO CIRCULANTE
Cuentas por pagar 950,000.00 726,976.07 799,673.67
Deuda de Corto plazo (PCPLP) 445,322.00 445,322.00 445,322.00
TOTAL PASIVO CIRCULANTE 1,395,322.00 1,172,298.07 1,244,995.67
PASIVO NO CIRCULANTE
Deuda de largo Plazo 3,340,550.00 3,340,550.00 3,340,550.00
Deuda Intercompañia 1,100,000.00 1,100,000.00 1,100,000.00
TOTAL PASIVO NO CIRCULANTE 4,440,550.00 4,440,550.00 4,440,550.00
TOTAL PASIVO 5,835,872.00 5,612,848.07 5,685,545.67
PATRIMONIO
Capital social 2,250,000.00 2,250,000.00 2,250,000.00
Utilidad Acumulada 1,850,350.00 2,431,639.75 2,594,541.08
Reserva legal 250,000.00 250,000.00 250,000.00
Utilidad de la Gestión 581,289.75 662,901.33 776,755.73
TOTAL PATRIMONIO 4,931,639.75 5,594,541.08 5,871,296.81
TOTAL PASIVO Y PATRIMONIO 10,767,511.75 11,207,389.14 11,556,842.48
NERAL USD
2023 2024 2025

1,540,124.68 2,484,441.11 3,569,222.53

1,026,247.88 1,128,872.67 1,241,759.94
791,676.94 870,844.63 957,929.09
3,358,049.50 4,484,158.41 5,768,911.56

8,180,230.00 8,180,230.00 8,180,230.00

450,000.00 450,000.00 450,000.00
8,630,230.00 8,630,230.00 8,630,230.00
### 13,114,388.41 14,399,141.56

879,641.04 967,605.14 1,064,365.66

445,322.00 445,322.00 445,322.00
1,324,963.04 1,412,927.14 1,509,687.66

3,340,550.00 3,340,550.00 3,340,550.00

550,000.00 550,000.00 550,000.00
3,890,550.00 3,890,550.00 3,890,550.00
5,215,513.04 5,303,477.14 5,400,237.66

2,250,000.00 2,250,000.00 2,250,000.00

3,371,296.81 4,272,766.46 5,310,911.26
250,000.00 250,000.00 250,000.00
901,469.65 1,038,144.81 1,187,992.64
6,772,766.46 7,810,911.26 8,998,903.90
11,988,279.50 13,114,388.41 14,399,141.56
 5%

57.7%
14.6%
27.7%
1,266,009.00
 ESTADO DE RESULTADOS USD
DETALLE 2020 2021 2022
Venta de Productos 3,965,324.00 4,361,856.40 4,798,042.04
Costo de los productos vendidos 1,338,452.00 1,308,556.92 1,439,412.61
UTILIDAD BRUTA 2,626,872.00 ### ###
Costos Operativos 730,000.00 803,017.76 883,319.54
Gastos de Comercialización 185,324.00 203,856.40 224,242.04
Gastos de Administración 350,685.00 582,307.83 640,538.61
EBITDA 1,360,863.00 ### ###
Depreciación 350,225.00 350,225.00 350,225.00
Amortizaciones 50,220.00 50,220.00 50,220.00
EBIT 960,418.00 ### ###
Gastos Financieros 185,365.00 179,804.05 174,409.93
UTILIDAD ANTES DE IMPUESTOS 775,053.00 ### ###
Impuesto a las Utilidades 193,763.25 220,967.11 258,918.58
UTILIDAD NETA 581,289.75 ### 776,755.73

ANALISIS FINANCIERO
DETALLE 2020 2021 2022
LIQUIDEZ
Indice de Liquidez 1.89 2.62 2.35
Prueba Ácida 0.93 2.07 1.77
EFICIENCIA DE OPERACIONES
Rot. Dias CXC 89 70 70
Rot. Dias Inv. 362 180 180
Dias CXP 256 200 200
Rot. AF 0.52 0.57 0.59
Rot. AT 0.37 0.39 0.42
Ciclo Operativo 451 250 250
Ciclo de Conversion de Efectivo 195 50 50
APALANCAMIENTO
APALANCAMIENTO PT/AT 0.54 0.50 0.51
PT/PAT 1.18 1.00 0.97
COBERTURA DE INTERESES 5.18 19% 17%
AT/PAT 2.18 2.00 1.97
RENTABILIDAD
Margen Bruto 66.25% 70.0% 70.0%
Margen Operativo 24.22% 33.6% 33.6%
Margen Neto 14.66% 15.2% 16.2%
ROE 11.79% 12% 13%
ROA 5.40% 6% 7%
DUPONT
Margen neto 15.2% 16.2%
Rotacion activo totales 39% 42%
 Palanca invertida 200.3% 196.8%
ROE 11.85% 13.23%

En conclusion esta empresa con los parametros dados que se quiere lograr, se puede observar que no es sostenible ya q
por lo que es eso malo para la empresa, este significa que tienen una mala administracion de la empresa y no
2023 2024 2025
5,277,846.24 5,805,630.87 6,386,193.96
1,583,353.87 1,741,689.26 1,915,858.19
### 4,063,941.61 ###
971,651.49 1,068,816.64 1,175,698.31
246,666.24 271,332.87 298,466.16
704,592.47 775,051.72 852,556.89
### 1,948,740.38 ###
350,225.00 350,225.00 350,225.00
50,220.00 50,220.00 50,220.00
### 1,548,295.38 ###
169,177.63 164,102.30 159,179.23
### 1,384,193.07 ###
300,489.88 346,048.27 395,997.55
901,469.65 1,038,144.81 ###

2023 2024 2025

2.53 3.17 3.82

1.94 2.56 3.19

70 70 70
180 180 180
200 200 200
0.65 0.71 0.78
0.44 0.44 0.44
250 250 250
50 50 50

0.56 0.60 0.62

0.77 0.68 0.60
14% 12% 11%
1.77 1.68 1.60

70.0% 70.0% 70.0%

33.6% 33.6% 33.6%
17.1% 17.9% 18.6%
13% 13% 13%
8% 8% 8%

17.1% 17.9% 18.6%

44% 44% 44%
 177.0% 167.9% 160.0%
13.31% 13.29% 13.20%

r que no es sostenible ya que genera rentabilidad a traves de terceros

acion de la empresa y no seria ideal invertir o prestar dinero.