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1) Indicador de Liquidez Expresar con sus palabras los hallazgos realizados en los análisis
2) Indicador de Actividad Expresar con sus palabras los hallazgos realizados en los análisis
3) Indicador de Endeudamientos Expresar con sus palabras los hallazgos realizados en los análisis
4) Indicador de Rendimientos Expresar con sus palabras los hallazgos realizados en los análisis
os, se debe hallar
PASIVO
PASIVO CORRIENTE 4,050,000,000 2,761,000,000 3,915,000,000
Proveedores 1,260,000,000 1,640,000,000 2,200,000,000
Retención en la Fuente por Pagar 18,400,000 15,300,000 12,450,000
IVA por Pagar 45,600,000 35,700,000 39,400,000
Impuesto de Renta 790,000,000 121,000,000 215,000,000
Obligaciones financieras 1,936,000,000 949,000,000 1,448,150,000
PATRIMONIO
Capital social 3,000,000,000 2,500,000,000 2,000,000,000
Revalorización del patrimonio 980,000,000 865,000,000 746,000,000
Reserva Legal 533,000,000 510,000,000 467,000,000
Utilidad de Ejercicios Anteriores 506,000,000 566,000,000 357,000,000
Utilidad del Ejercicio 162,000,000 364,000,000 530,000,000
TOTAL PATRIMONIO 5,181,000,000 4,805,000,000 4,100,000,000
%ANÁLISIS
2020 VÉRTICAL 2020 2019
ACTIVO
ACTIVO CORRIENTE 7,819,000,000 51.89% 5,690,000,000
Caja 5,000,000 0.03% 4,000,000
Bancos 360,000,000 2.39% 125,000,000
Inversiones Temporales 1,250,000,000 8.30% 860,000,000
Clientes 3,860,000,000 25.62% 2,559,000,000
Otras Cuentas por Cobrar 315,000,000 2.09% 392,000,000
Inventarios 1,904,000,000 12.64% 1,640,000,000
Gastos Pagados por Anticipado 125,000,000 0.83% 110,000,000
PROPIEDAD PLANTA Y EQUIPO 6,100,000,000 40.48% 5,120,000,000
Flota y Equipo de Transporte 2,450,000,000 16.26% 2,450,000,000
Muebles y Equipos de Oficina 1,980,000,000 13.14% 1,980,000,000
Maquinaria y Equipo 2,890,000,000 19.18% 2,890,000,000
Equipo de Cómputo y Comunic 320,000,000 2.12% 405,000,000
Depreciación Acumulada -1,540,000,000 -10.22% -2,605,000,000
OTROS ACTIVO 1,150,000,000 7.63% 650,000,000
Otros Activos 1,150,000,000 7.63% 650,000,000
TOTAL ACTIVO 15,069,000,000 100.00% 11,460,000,000
PASIVO
PASIVO CORRIENTE 4,050,000,000 26.88% 2,761,000,000
Proveedores 1,260,000,000 8.36% 1,640,000,000
Retención en la Fuente por Pagar 18,400,000 0.12% 15,300,000
IVA por Pagar 45,600,000 0.30% 35,700,000
Impuesto de Renta 790,000,000 5.24% 121,000,000
Obligaciones financieras 1,936,000,000 12.85% 949,000,000
PATRIMONIO
Capital social 3,000,000,000 19.91% 2,500,000,000
Revalorización del patrimonio 980,000,000 6.50% 865,000,000
Reserva Legal 533,000,000 3.54% 510,000,000
Utilidad de Ejercicios Anteriores 506,000,000 3.36% 566,000,000
Utilidad del Ejercicio 162,000,000 1.08% 364,000,000
TOTAL PATRIMONIO 5,181,000,000 34.38% 4,805,000,000
% ANÁLISIS
VÉRTICAL 2019 2018
49.65% 5,395,000,000
0.03% 8,000,000
1.09% 92,000,000
7.50% 1,000,000,000
22.33% 2,235,000,000
3.42% 400,000,000
14.31% 1,560,000,000
0.96% 100,000,000
44.68% 5,000,000,000
21.38% 2,800,000,000
17.28% 2,080,000,000
25.22% 2,995,000,000
3.53% 225,500,000
-22.73% -3,100,500,000
5.67% 700,000,000
5.67% 700,000,000
100.00% 11,095,000,000
24.09% 3,915,000,000
14.31% 2,200,000,000
0.13% 12,450,000
0.31% 39,400,000
1.06% 215,000,000
8.28% 1,448,150,000
33.98% 3,080,000,000
33.98% 3,080,000,000
58.07% 6,995,000,000
21.82% 2,000,000,000
7.55% 746,000,000
4.45% 467,000,000
4.94% 357,000,000
3.18% 530,000,000
41.93% 4,100,000,000
100.00% 11,095,000,000
EMPRESA DE CAUCHO S.A.
BALANCE GENERAL COMPARATIVO
A DICIEMBRE 31
PASIVO
PASIVO CORRIENTE 4,050,000,000 2,761,000,000 3,915,000,000
Proveedores 1,260,000,000 1,640,000,000 2,200,000,000
Retención en la Fuente por Pagar 18,400,000 15,300,000 12,450,000
IVA por Pagar 45,600,000 35,700,000 39,400,000
Impuesto de Renta 790,000,000 121,000,000 215,000,000
Obligaciones financieras 1,936,000,000 949,000,000 1,448,150,000
PATRIMONIO
Capital social 3,000,000,000 2,500,000,000 2,000,000,000
Revalorización del patrimonio 980,000,000 865,000,000 746,000,000
Reserva Legal 533,000,000 510,000,000 467,000,000
Utilidad de Ejercicios Anteriores 506,000,000 566,000,000 357,000,000
Utilidad del Ejercicio 162,000,000 364,000,000 530,000,000
TOTAL PATRIMONIO 5,181,000,000 4,805,000,000 4,100,000,000
0 0 0
Análisis Horizontal
2020-2019 2019-2018
Variacion Abs Variacion Rel Variacion Abs Variacion Rel
2,129,000,000 27% 295,000,000 5%
1,000,000 20% -4,000,000 -100%
235,000,000 65% 33,000,000 26%
390,000,000 31% -140,000,000 -16%
1,301,000,000 34% 324,000,000 13%
-77,000,000 -24% -8,000,000 -2%
264,000,000 14% 80,000,000 5%
15,000,000 12% 10,000,000 9%
980,000,000 16% 120,000,000 2%
0 0% -350,000,000 -14%
0 0% -100,000,000 -5%
0 0% -105,000,000 -4%
-85,000,000 -27% 179,500,000 44%
1,065,000,000 -69% 495,500,000 -19%
500,000,000 43% -50,000,000 -8%
500,000,000 43% -50,000,000 -8%
3,609,000,000 24% 365,000,000 3%
0 0
0 0
1,289,000,000 32% -1,154,000,000 -42%
-380,000,000 -30% -560,000,000 -34%
3,100,000 17% 2,850,000 19%
9,900,000 22% -3,700,000 -10%
669,000,000 85% -94,000,000 -78%
987,000,000 51% -499,150,000 -53%
0 0
1,944,000,000 33% 814,000,000 21%
1,944,000,000 33% 814,000,000 21%
0 0
3,233,000,000 33% -340,000,000 -5%
0 0
0 0
500,000,000 17% 500,000,000 20%
115,000,000 12% 119,000,000 14%
23,000,000 4% 43,000,000 8%
-60,000,000 -12% 209,000,000 37%
-202,000,000 -125% -166,000,000 -46%
376,000,000 7% 705,000,000 15%
0 0
3,609,000,000 24% 365,000,000 3%
EMPRESA DE CAUCHO S.A.
ESTADO DE RESULTADOS
A DICIEMBRE 31
% ANÁLISIS
2020 VÉRTICAL 2020 2019
Ventas Brutas 12,468,000,000 100.00% 9,845,000,000
Devoluciones en Ventas 0 0.00% 0
Neto Ventas Brutas 12,468,000,000 100.00% 9,845,000,000
Costo de Ventas 8,645,000,000 69.34% 6,950,000,000
UTILIDAD BRUTA EN VENTAS 3,823,000,000 30.66% 2,895,000,000
GASTOS OPERACIONALES 2,066,000,000 16.57% 1,760,000,000
GASTOS DE ADMINISTRACIÓN 1,256,000,000 10.07% 990,000,000
Gastos Personal 205,000,000 1.64% 198,000,000
Honorarios 56,000,000 0.45% 50,000,000
Impuestos 88,650,000 0.71% 64,500,000
Arrendamientos 147,800,000 1.19% 105,600,000
Seguros 134,590,000 1.08% 187,100,000
Servicios Públicos 114,700,000 0.92% 100,500,000
Mantenim y Reparaciones 95,000,000 0.76% 80,000,000
Adecuación e Instalación 166,460,000 1.34% 54,000,000
Depreciación Prop, Plant y Eq Admini 247,800,000 1.99% 150,300,000
GASTOS DE VENTAS 810,000,000 6.50% 770,000,000
Gastos Personal 90,500,000 0.73% 82,500,000
Impuestos 98,500,000 0.79% 82,430,000
Arrendamientos 125,000,000 1.00% 103,400,000
Seguros 205,700,000 1.65% 198,700,000
Servicios Públicos 199,500,000 1.60% 205,970,000
Gastos de Viaje 90,800,000 0.73% 97,000,000
UTILIDAD OPERATIVA 1,757,000,000 14.09% 1,135,000,000
INGRESOS NO OPERACIONALES 400,000,000 3.21% 400,000,000
Rendimientos Financieros 300,000,000 2.41% 310,000,000
Otros Ingresos 100,000,000 0.80% 90,000,000
GASTOS NO OPERACIONALES 1,205,000,000 9.66% 1,050,000,000
Gastos Financieros 1,160,000,000 9.30% 990,000,000
Otros Gastos 45,000,000 0.36% 60,000,000
UTILIDAD ANTES DE IMPUESTOS 952,000,000 7.64% 485,000,000
Impuesto de Renta 790,000,000 6.34% 121,000,000
HO S.A.
DE RESULTADOS
1
% ANÁLISIS
VÉRTICAL 2019 2018
100.00% 8,600,000,000
0.00% 0
100.00% 8,600,000,000
70.59% 5,500,000,000
29.41% 3,100,000,000
17.88% 1,400,000,000
10.06% 800,000,000
2.01% 185,000,000
0.51% 45,000,000
0.66% 53,289,000
1.07% 112,070,000
1.90% 91,801,000
1.02% 109,340,000
0.81% 75,000,000
0.55% 20,000,000
1.53% 108,500,000
7.82% 600,000,000
0.84% 79,800,000
0.84% 53,400,000
1.05% 95,400,000
2.02% 105,000,000
2.09% 183,400,000
0.99% 83,000,000
11.53% 1,700,000,000
4.06% 325,000,000
3.15% 200,000,000
0.91% 125,000,000
10.67% 1,280,000,000
10.06% 1,200,000,000
0.61% 80,000,000
4.93% 745,000,000
1.23% 215,000,000
EMPRESA DE CAUCHO S.A.
ESTADO DE RESULTADOS
A DICIEMBRE 31