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Trabajo Semana 13
Trabajo Semana 13
RATIO DE EFICIENCIA
ANALISIS VERTICAL
2015 2016 2011 2012 2013 2014 2015 2016
48,158 57,480 7.3% 6.0% 5.0% 4.3% 3.8% 4.2%
58,282 55,084 6.3% 8.2% 7.5% 5.5% 4.6% 4.0%
- - 0.7% 0.2% 0.0% 0.0% 0.0% 0.0%
49,300 47,297 1.6% 1.4% 5.8% 1.7% 3.9% 3.4%
- - 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
32,100 36,143 1.8% 2.9% 3.1% 2.7% 2.6% 2.6%
- - 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
187,840 196,004 17.7% 18.6% 21.4% 14.1% 15.0% 14.2%
49,902 57,002 2.9% 2.6% 3.6% 3.4% 4.0% 4.1%
1,431,933 1,562,541 114.1% 113.4% 110.2% 120.9% 114.0% 113.3%
-413,246 -437,002 -34.7% -34.6% -35.2% -38.4% -32.9% -31.7%
1,068,589 1,182,541 82.3% 81.4% 78.6% 85.9% 85.0% 85.8%
1,256,429 1,378,545 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
34,986 23,272 4.0% 3.3% 3.1% 0.5% 2.8% 1.7%
10,670 652 4.8% 2.2% 1.1% 3.7% 0.8% 0.0%
29,149 3,905 0.0% 0.0% 0.9% 0.3% 2.3% 0.3%
43,229 86,558 12.4% 11.8% 2.9% 5.7% 3.4% 6.3%
5,364 9,309 0.0% 0.0% 0.5% 0.5% 0.4% 0.7%
6,826 2,445 1.3% 1.0% 1.2% 0.0% 0.5% 0.2%
6,772 3,005 0.6% 0.3% 0.3% 0.4% 0.5% 0.2%
136,996 129,146 23.1% 18.6% 10.0% 11.2% 10.9% 9.4%
- - 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
136,996 129,146 23.1% 18.6% 10.0% 11.2% 10.9% 9.4%
272,095 272,095 39.6% 34.7% 32.4% 26.5% 21.7% 19.7%
51,043 51,043 5.6% 6.5% 6.1% 5.0% 4.1% 3.7%
94,812 97,463 3.5% 2.8% 2.7% 7.4% 7.5% 7.1%
513,092 701,483 5.8% 24.6% 35.1% 39.8% 40.8% 50.9%
188,391 127,315 22.3% 12.9% 13.7% 10.1% 15.0% 9.2%
1,119,433 1,249,399 76.9% 81.4% 90.0% 88.8% 89.1% 90.6%
- -
1,256,429 1,378,545
2015 2016
187,840 196,004
136,996 129,146
1.3711349236 1.5176931535
ANALISIS HORIZONTAL
2012 - 2011 2013 - 2012 2014 - 2013 2015 - 2014
Var. Abs Var. Rel Var. Abs Var. Rel Var. Abs Var. Rel Var. Abs Var. Rel
-3,655 -7.25% -4,592 -9.83% 2,200 5.22% 3,816 8.61%
21,315 49.40% -1,441 -2.24% -6,857 -10.88% 2,121 3.78%
-3,232 -70.46% -1,355 -100.00% - #DIV/0! - #DIV/0!
55 0.51% 37,518 348.13% -31,246 -64.70% 32,251 189.17%
- - - - - - - -
10,094 79.7% 3,139 13.8% 1,582 6.1% 4,622 16.8%
- - - - - - - -
24,577 20.2% 33,269 22.8% -34,321 -19.1% 42,810 29.5%
-1 0.0% 10,001 50.0% 5,154 17.2% 14,725 41.9%
106,938 13.7% 34,466 3.9% 317,955 34.4% 189,199 15.2%
-32,993 13.8% -23,841 8.8% -99,518 33.7% -18,406 4.7%
73,944 13.1% 20,626 3.2% 223,591 33.9% 185,518 21.0%
98,521 14.4% 53,895 6.9% 189,270 22.6% 228,328 22.2%
-2,083 -7.5% 710 2.8% -20,986 -79.5% 29,590 548.4%
-16,079 -48.5% -7,998 -46.8% 29,396 323.0% -27,828 -72.3%
- - 7,925 - -4,395 -55.5% 25,619 725.8%
7,364 8.7% -68,326 -73.9% 34,622 143.4% -15,544 -26.4%
- - 4,079 - 1,192 29.2% 93 1.8%
-821 -9.5% 1,924 24.5% -9,770 -100.0% 6,826 -
-1,123 -29.2% -307 -11.3% 1,449 59.9% 2,905 75.1%
-12,742 -8.0% -61,993 -42.5% 31,508 37.6% 21,661 18.8%
- - - - - - - -
-12,742 -8.0% -61,993 -42.5% 31,508 37.6% 21,661 18.8%
- 0.0% - 0.0% - 0.0% - 0.0%
12,741 33.3% - 0.0% - 0.0% - 0.0%
-2,400 -9.9% 1,092 5.0% 53,650 234.4% 18,276 23.9%
153,110 381.3% 100,922 52.2% 114,796 39.0% 104,112 25.5%
-52,188 -34.1% 13,874 13.7% -10,684 -9.3% 84,279 81.0%
111,263 21.1% 115,888 18.1% 157,762 20.9% 206,667 22.6%
2016 - 2015
Var. Abs Var. Rel
9,322 19.36%
-3,198 -5.49%
- #DIV/0!
-2,003 -4.06%
- -
4,043 12.6%
- -
8,164 4.3%
7,100 14.2%
130,608 9.1%
-23,756 5.7%
113,952 10.7%
122,116 9.7%
-11,714 -33.5%
-10,018 -93.9%
-25,244 -86.6%
43,329 100.2%
3,945 73.5%
-4,381 -64.2%
-3,767 -55.6%
-7,850 -5.7%
- -
-7,850 -5.7%
- 0.0%
- 0.0%
2,651 2.8%
188,391 36.7%
-61,076 -32.4%
129,966 11.6%
Frutas Secas Amazónicas EIRL
Estado de Resultados
En Nuevos Soles
2015 2016
ANALISIS HORIZONTAL
2012 - 2011 2013 - 2012 2014 - 2013
2016 Var. Abs Var. Rel Var. Abs Var. Rel Var. Abs Var. Rel
100.0% -73325 -22.9% 39875 16.1% -53,400 -18.6%
-18.3% 1914 -5.7% -7226 22.7% -37 0.1%
81.7% -71411 -24.9% 32649 15.2% -53,437 -21.6%
-6.0% -734 3.7% 7701 -37.4% -3,991 31.0%
-25.5% -1575 3.0% -11147 20.6% -3,099 4.7%
50.2% -73720 -34.4% 29203 20.8% -60,527 -35.7%
-5.1% -1323 22.8% -4201 58.9% 2,026 -17.9%
0.9% 0- 0- - -
35.9% -2400 -9.9% 1092 5.0% 53,650 234.4%
-3.9% 2768 -39.8% -52 1.2% -3,836 90.5%
-4.6% 0- 0- - -
73.5% -74675 -33.1% 26042 17.3% -8,687 -4.9%
-6.0% 6074 -33.1% -2118 17.3% 706 -4.9%
-20.6% 16413 -30.3% -10050 26.6% -2,703 5.7%
46.9% -52188 -34.1% 13874 13.7% -10,684 -9.3%
NTAL
2015 - 2014 2016 - 2015
Var. Abs Var. Rel Var. Abs Var. Rel
94,100 40.3% -56,350 -17.2%
-5,975 15.3% -4,494 10.0%
88,125 45.3% -60,844 -21.5%
1,978 -11.7% -1,509 10.1%
6,857 -10.0% -7,614 12.4%
96,960 88.8% -69,967 -33.9%
-1,931 20.7% -2,578 22.9%
6,964 - -4,430 -63.6%
18,276 23.9% 2,651 2.8%
1,868 -23.1% -4,375 70.5%
-18,120 - 5,742 -31.7%
104,017 61.8% -72,957 -26.8%
8,744 -63.9% -11,270 227.9%
-28,482 56.4% 23,151 -29.3%
84,279 81.0% -61,076 -32.4%
Frutas Secas Amazónicas EIRL
Ajustes y Analisis de Razones Financieras
Cantidades Monetarias en Soles
VARIABLE 2012
VENTAS NETAS
TASA DE VARIACIO DE LAS VENTAS NETAS
PATRIMONIO NETO
TASA DE VARIACION DEPATRIMONIO NETO
ACTIVO TOTAL
TASA DE VARIACION DEL ACTIVO TOTAL
UTILIDAD OPERATIVA
DEPRECIACION Y AMORTIZACION DEL EJERCICIO
EBITDA (utilidad antes de intereses, impuestos mas depreciacion y amortizacion)
EFECTIVOY EQUIVALENCIAS
TASA DE VARIACION DELEFECTIVO Y EQUIVALENCIAS
CUENTAS POR PAGAR COMERCIALES
OTROS PASIVOS SUBYASENTES
INVERSION NETA AJUSTADA
TASA DE VARIACION DELAINVERSION NETA AJUSTADA
PASIVO AJUSTADO (DEUDA)
<
VARIABLE 2012
PASIVO AJUSTADOS (DEUDA) 100323
INDICADORES DE LIQUIDEZ
L1 - LIQUIDEZ CORRIENTE
L2 - PRUEBA ACIDA DE LA LIQUIDEZ
L3 - LIQUIDEZ FECTIVA
L4 - EFECTIVO A VALOR DE LA FIRMA
INDICADORES DE GESTION
G1 - ROTACION DE LA INVERSION NETA AJUSTADA
G2 - ROTACION DEL ACTIVO TOTAL
G3 - ROTACION DE EXISTENCIAS
G4 - ROTACION DE LAS CUENTAS POR COBRAR
G5 - ROTACION DE LAS CUENTAS POR PAGAR
G6 - DIAS DE INVENTARIO
G7 - DIAS DE COBRANZA
G8 - DIAS DE PAGO
INDICADORES DE SOLVENCIA
S1 - RAZON DE ENDEUDAMIENTO
S2 - GRADO DE ENDEUDAMIENTO DEL PATRIMONIO
S3 - COBERTURA DE ACTIVO FIJO
S4 - COBERTURA DE INTERESES
S5 - DEUDA EBITDA
S6 - COSTO DE FINANCIAMIENTO
INDICADORES DERETORNO Y EFICIENCIA
R1 - RETORNO DE LAS VENTAS (ROS)
R2 - RETORNO DELA INVERSION NETA AJUSTADA (ROI)
R3 - RETORNO DEL ACTIVO TOTAL (ROA)
R4 - RETORNO DEL PATRIMONIO NETO (ROE)
R5 - RETORNO DEL CAPITAL (ROC)
R6 - MARGEN BRUTO (GM)
R7 - MARGEN NETO (NM)
R8 - MARGEN EBITDA
INDICADORES DE VALOR
V1 - COSTO PROMEDIO PONDERADO DEL CAPITAL (CPPC)
V2 - TASA MARGINAL DEL IMPUESTO A LA RENTA (t)
V3 - VALOR ECONOMICO AGREGADO (EVA)
V4 - FONDO DE COMERCIO (FC)
NOPAT
FACTOR DE ACTUALIZACIONDE UNA SERIE (FAS)
2013 2014 2015 2016
2011
33179
31603
621633