Frutas Secas Amazónicas EIRL

Estado de Situación Financiera

En Nuevos Soles

Partida 2011 2012 2013 2014

Efectivo y equivalencias de efectivo 50,389 46,734 42,142 44,342
Cuentas por cobrar comerciales - terceros 43,144 64,459 63,018 56,161
Cuentas por cobrar accionistas y personal 4,587 1,355 - -
Cuentas por cobrar diversas 10,722 10,777 48,295 17,049
Existencias - - - -
Servicios contratados por anticipado 12,663 22,757 25,896 27,478
Cargas Diferidas - - - -
Activo Corriente 121,505 146,082 179,351 145,030
Intangibles 20,023 20,022 30,023 35,177
Inmuebles, maquinaria y equipo 783,375 890,313 924,779 1,242,734
Depreciación y amortización acumulada -238,488 -271,481 -295,322 -394,840
Activo No Corriente 564,910 638,854 659,480 883,071
Total Activo 686,415 784,936 838,831 1,028,101
Tributos por pagar 27,755 25,672 26,382 5,396
Cuentas por pagar comerciales - terceros 33,179 17,100 9,102 38,498
Cuentas por pagar a los accionistas - - 7,925 3,530
Obligaciones financieras 85,113 92,477 24,151 58,773
Cuentas por pagar diversas - - 4,079 5,271
Ganancias diferidas 8,667 7,846 9,770 -
Remuneraciones por pagar 3,848 2,725 2,418 3,867
Pasivo Corriente 158,562 145,820 83,827 115,335
Pasivo No Corriente - - - -
Total Pasivo 158,562 145,820 83,827 115,335
Capital 272,095 272,095 272,095 272,095
Reserva legal 38,302 51,043 51,043 51,043
Excedente de revaluación 24,194 21,794 22,886 76,536
Resultados acumulados 40,152 193,262 294,184 408,980
Resultado del ejercicio 153,110 100,922 114,796 104,112
Patrimonio 527,853 639,116 755,004 912,766
Balance - - - -
Pasivo + Capital 686,415 784,936 838,831 1,028,101

RATIOS DE LIQUIDES 2011 2012 2013 2014

ACTIVO CORRIENTE 121,505 146,082 179,351 145,030
PASIVO CORRIENTE 158,562 145,820 83,827 115,335

TOTAL 0.7662933111 1.0017967357 2.1395373806 1.2574673776

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

Partida 2011 2012 2013 2014

Ventas netas 320,350 247,025 286,900 233,500
Costo de ventas -33,795 -31,881 -39,107 -39,144
Resultado bruto 286,555 215,144 247,793 194,356
Gasto de ventas -19,844 -20,578 -12,877 -16,868
Gastos de administración -52,530 -54,105 -65,252 -68,351
Resultado operativo 214,181 140,461 169,664 109,137
Gastos financieros -5,814 -7,137 -11,338 -9,312
Ingresos financieros - - - -
Otros ingresos 24,194 21,794 22,886 76,536
Gastos excepcionales -6,954 -4,186 -4,238 -8,074
Otros egresos - - - -
Resultado antes de participaciones e impuestos 225,607 150,932 176,974 168,287
Participación de los trabajadores -18,351 -12,277 -14,395 -13,689
Impuesto a la renta -54,146 -37,733 -47,783 -50,486
Resultado del ejercicio 153,110 100,922 114,796 104,112

INTEGRANTES: 2011 2012 2013 2014

Figueroa Morales, Cristhian
Diaz Campos, Lesly Jenny
Meza Tristan, Brayan Aaron
Pineda Malpartida, Carlos
Magallanes Sanchez, Angel Jesus
 ANALISIS VERTICAL
2015 2016 2011 2012 2013 2014 2015
327,600 271,250 100.0% 100.0% 100.0% 100.0% 100.0%
-45,119 -49,613 -10.5% -12.9% -13.6% -16.8% -13.8%
282,481 221,637 89.5% 87.1% 86.4% 83.2% 86.2%
-14,890 -16,399 -6.2% -8.3% -4.5% -7.2% -4.5%
-61,494 -69,108 -16.4% -21.9% -22.7% -29.3% -18.8%
206,097 136,130 66.9% 56.9% 59.1% 46.7% 62.9%
-11,243 -13,821 -1.8% -2.9% -4.0% -4.0% -3.4%
6,964 2,534 0.0% 0.0% 0.0% 0.0% 2.1%
94,812 97,463 7.6% 8.8% 8.0% 32.8% 28.9%
-6,206 -10,581 -2.2% -1.7% -1.5% -3.5% -1.9%
-18,120 -12,378 0.0% 0.0% 0.0% 0.0% -5.5%
272,304 199,347 70.4% 61.1% 61.7% 72.1% 83.1%
-4,945 -16,215 -5.7% -5.0% -5.0% -5.9% -1.5%
-78,968 -55,817 -16.9% -15.3% -16.7% -21.6% -24.1%
188,391 127,315 47.8% 40.9% 40.0% 44.6% 57.5%

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

2013 2014 2015 2016

45925 67574 84568 102217