Documentos de Académico
Documentos de Profesional
Documentos de Cultura
(Colombia)
Fuente: - Colombia - NIIF Sector Real
ANALISIS VERTICAL
2018 2017 2019 2018 2017
ANALISIS VERTICAL
2018 2017 2019 2018 2017
1,405,988 1,945,256 100.00% 100.00% 100.00%
1,043,026 1,711,498 82.23% 74.18% 87.98%
556,176 768,919 56.97% 39.56% 39.53%
18,510 20,082 1.30% 1.32% 1.03%
18,510 20,082 1.30% 1.32% 1.03%
104,489 221,551 4.17% 7.43% 11.39%
104,489 221,551 4.17% 7.43% 11.39%
287,371 622,937 19.79% 20.44% 32.02%
263,531 589,328 18.25% 18.74% 30.30%
275 33,609 1.54% 0.02% 1.73%
23,565 000 0.00% 1.68% 0.00%
76,480 78,009 0.00% 5.44% 4.01%
76,480 78,009 0.00% 5.44% 4.01%
362,962 233,758 17.77% 25.82% 12.02%
88,908 129,057 5.71% 6.32% 6.63%
32,922 54,017 2.15% 2.34% 2.78%
32,922 54,017 2.15% 2.34% 2.78%
000 000 0.00% 0.00% 0.00%
000 000 0.27% 0.00% 0.00%
000 000 0.27% 0.00% 0.00%
41,748 50,642 1.16% 2.97% 2.60%
050 042 0.00% 0.00% 0.00%
199,334 000 8.47% 14.18% 0.00%
2018 2017
-78,778 54,994
-342,142 16,199
294,585 -5,905
21,366 20,463
79,103 77,992
191,557 -106,622
37,590 41,287
-69,195 -9,461
384 12,868
2,559 2,262
000 006
133,244 1,694
16,857 20,618
-15,626 -12,306
-058 -771
68,367 000
63,704 -5,847
-63,360 -88,491
85,406 68,198
-106,800 -87,869
000 000
-34,725 -61,238
-7,241 -7,582
-8,894 -31,803
50,642 82,445
41,748 50,642
-15,684 -13,077
ANALISIS HORIZONTAL
2018-2017 2018-2019
VAR ABS VAR REL VAR ABS VAR REL
-539,268 -27.72% 145,214 10.33%
-668,472 -39.06% 232,562 22.30%
-212,743 -27.67% 327,566 58.90%
-1,572 -7.83% 1,686 9.11%
-1,572 -7.83% 1,686 9.11%
-117,062 -52.84% -39,784 -38.07%
-117,062 -52.84% -39,784 -38.07%
-335,566 -53.87% 19,574 6.81%
-325,797 -55.28% 19,571 7.43%
-33,334 -99.18% 23,568 8570.18%
23,565 -23,565 -100.00%
-1,529 -1.96% -76,480 -100.00%
-1,529 -1.96% -76,480 -100.00%
129,204 55.27% -87,348 -24.07%
-40,149 -31.11% -298 -0.34%
-21,095 -39.05% 395 1.20%
-21,095 -39.05% 395 1.20%
4,242
4,242
-8,894 -17.56% -23,718 -56.81%
8 19.05% -48 -96.00%
199,334 -67,921 -34.07%
275,614
LIQUIDEZ= = 0.64
428,282
TOTAL PASIVO
ENDEUDAMIENTO=
TOTAL ACTIVOS
1,274,935
ENDEUDAMIENTO= = 0.82
1,551,202
RAZONES DE ACTIVIDAD
VECES
COSTO VENTAS
ROTACION INVENTARIO=
INVENTARIO
DIAS
360
ROTACION INVENTARIO=
-8.38
360
ROTACION INVENTARIO= = -42.96
-8.38
VECES
VENTAS
ROTACION CUENTAS POR COBRAR=
CUENTAS POR COBRAR
971,223 = 29.15
ROTACION CUENTAS POR COBRAR=
33,317
DIAS
360
ROTACION INVENTARIO=
29.15
360
ROTACION INVENTARIO= = 12.35
29.15
VECES
COSTO DE VENTAS
ROTACION CUENTAS POR PAGAR=
CUENTAS POR PAGAR
-742,711 = -2.83
ROTACION CUENTAS POR COBRAR=
262,300
DIAS
360
ROTACION INVENTARIO=
-2.83
360
ROTACION INVENTARIO= = -127.21
-2.83
RAZONES DE RENTABILIDAD
UTILIDAD BRUTA
MARGEN DE UTILIDAD BRUTA X 100
VENTAS NETAS
228,512 = 23.53
MARGEN DE UTILIDAD BRUTA
971,223
UTILIDAD OPERACIONAL
MARGEN OPERACIONAL X 100
VENTAS NETAS
518,786 = 53.42
MARGEN OPERACIONAL
971,223
UTILIDAD NETA
MARGEN NETO DE UTILIDAD
VENTAS NETAS
-120,445 = -12.40
MARGEN NETO DE UTILIDAD
971,223