Documentos de Académico
Documentos de Profesional
Documentos de Cultura
Analisis Horizontal y Vertical 130321 Solucionado
Analisis Horizontal y Vertical 130321 Solucionado
Analisis Horizontal y Vertical 130321 Solucionado
Analisis Vertical
2015 2016 2017
Ingresos de actividades ordinarias 100.0% 100.0% 100.0%
Costo de ventas 82.5% 82.9% 84.2%
Ganancia bruta 17.5% 17.1% 15.8%
Otros ingresos 0.6% 0.4% 1.2%
Gastos de ventas 10.8% 10.9% 9.9%
Gastos de administración 2.7% 2.7% 2.7%
Otros gastos 0.7% 0.9% 1.0%
Otras ganancias (pérdidas) 0.0% 0.0% 0.0%
ncia (pérdida) por actividades de operación 2.6% 2.9% 3.3%
Ingresos financieros 0.1% 0.1% 0.1%
Costos financieros 0.7% 1.0% 1.2%
Ganancia (pérdida), antes de impuestos 3.2% 2.5% 2.9%
Ingreso (gasto) por impuestos 1.5% 0.8% 0.8%
Ganancia (pérdida) 1.7% 1.7% 2.2%
Analisis Horizontal
Absoluta Relativa
2018 2016 2017 2018 2016 2017
6,124,024,614 620,138,145 390,163,535 414,306,843 13.2% 7.3%
5,215,863,336 533,302,202 400,532,041 405,977,747 13.8% 9.1%
908,161,278 86,835,943 10,368,506 8,329,096 10.5% -1.1%
3,300,648 8,057,190 45,249,262 63,170,439 -27.5% 213.2%
576,725,921 71,957,744 17,885,191 12,986,042 14.1% -3.1%
154,814,312 15,811,293 7,353,049 2,468,098 12.2% 5.1%
43,986,748 16,298,086 11,297,388 15,517,341 51.1% 23.4%
- 0 0 0
135,934,945 33,269,660 34,115,510 54,778,142 27.0% 21.8%
3,378,662 3,129,963 450,158 2,594,070 130.8% 8.2%
57,125,280 20,948,859 15,862,731 13,045,667 62.8% 29.2%
113,070,176 18,296,336 35,697,212 55,249,901 -12.1% 26.9%
30,475,482 29,734,949 2,568,406 14,881,498 -41.0% 6.0%
82,594,694 11,438,613 33,128,806 40,368,403 14.6% 36.9%
al
2018
100.0%
85.2%
14.8%
0.1%
9.4%
2.5%
0.7%
0.0%
2.2%
0.1%
0.9%
1.8%
0.5%
1.3%
Relativa
2018
7.3%
8.4%
0.9%
-95.0%
2.3%
1.6%
-26.1%
-28.7%
-43.4%
-18.6%
-32.8%
-32.8%
-32.8%
Situación Financiera 2015 2016
Efectivo y equivalentes al efectivo 136,866,306 195,604,046
Cuentas comerciales por cobrar 106,920,602 90,232,118
Inventarios corrientes 524,398,730 593,284,982
Activos por impuestos corrientes, corriente - -
Activos biológicos corrientes - -
Otros activos financieros corrientes - -
Otros activos no financieros corrientes - -
Activos corrientes totales 768,185,638 879,121,146
Propiedad de inversión 29,800,789 29,800,789
Propiedades de inversión a valor razonable con cambios en
resultados - -
Propiedades, planta y equipo 1,368,652,283 1,843,458,649
Propiedades de inversión al costo menos depreciación acumulada
y deterioro 0
Propiedades de inversión a valor razonable con cambios en
resultados 0
Plusvalía - -
Activos intangibles distintos de la plusvalía 9,925,000 14,876,331
- 0 0 0 0%
1,954,627,028 2,021,169,654 474,806,366 111,168,379 66,542,626 35%
- 0 0 0 0%
- 0 0 0 0%
- - 0 0 0 0%
14,071,790 12,799,413 4,951,331 -804,541 -1,272,377 50%
- - -463,012,379 0 0 -100%
- 0 0 0 0%
- 0 0 0 0%
- 43,174,662 0 0 43,174,662 0%
1,690,697,773 1,814,398,708 362,540,923 171,647,828 123,700,935 31%
12,018,754 12,335,372 -730,180 1,299,518 316,618 -6%
43,741,526 54,811,623 1,680,106 24,971,822 11,070,097 10%
55,760,280 67,146,995 949,926 26,271,340 11,386,715 3%
- - 0 0 0 0%
126,242,351 113,113,453 29,451,925 -12,462,966 -13,128,898 27%
- - 0 0 0 0%
543,781,269 651,784,502 10,014,698 169,572,086 108,003,233 3%
- - 0 0 0 0%
725,783,900 832,044,950 40,416,549 183,380,460 106,261,050 8%
2,416,481,673 2,646,443,658 402,957,472 355,028,288 229,961,985 24%
1,962,120 1,962,120 0 0 0 0%
9,132,510 9,132,510 0 0 0 0%
- - 0 0 0 0%
- - 0 0 0 0%
1,047,241,706 1,043,194,271 164,904,152 4,047,436 -4,047,435 19%
- 6,662,988 0 0 6,662,988 0%
370,638,085 361,615,289 9,880,612 24,289,849 -9,022,796 3%
- 36,192,336 - 76,560,735 11,438,610 33,128,807 -40,368,399 -14%
1,392,782,085 1,346,006,443 186,223,374 61,466,092 -46,775,642 16%
3,809,263,758 3,992,450,101 589,180,846 416,494,380 183,186,343 21%
ontal
Relativa
2017 2018
36% -4%
110% -16%
17% 13%
0% 0%
0% 0%
0% 0%
0% 0%
38% 4%
0% 4%
0% 0%
6% 3%
0% 0%
0% 0%
0% 0%
-5% -9%
0% 0%
-3% 13%
0% 0%
0% 0%
0% 0%
0% 0%
-14% -10%
0% 0%
0% 0%
0% 0%
-10% 11%
0% 0%
3% 5%
12% 5%
29% -2%
29% -2%
16% 7%
250% -13%
-21% 9%
17% -100%
0% 0%
11% 7%
12% 3%
133% 25%
89% 20%
0% 0%
-9% -10%
0% 0%
45% 20%
0% 0%
34% 15%
17% 10%
0% 0%
0% 0%
0% 0%
0% 0%
0% 0%
0% 0%
7% -2%
-48% 112%
5% -3%
12% 5%