AÑO

2020
2019
2018
2017

Frisby S.A. (Colombia)

Fuente:

Tipo de Estado Financiero

Fecha final del período
Unidades

Cifras re expresdas en millones de COP constantes de 2020

Estado de Resultados 2020 2019
Total Ingreso Operativo 358,210 422,293
      Ingresos netos por ventas 355,134 418,349
      Costo de mercancías vendidas -146,279 -180,978
Utilidad bruta 208,855 237,371
      Gastos de venta y distribución -167,126 -188,407
      Gastos administrativos -17,721 -21,217
      Otros resultados operativos netos -804 -321
            Otros ingresos operativos 3,077 3,944
            Otros gastos operativos -3,881 -4,265
Ganancia operativa (EBIT) 23,205 27,425
EBITDA 63,563 71,631
Resultado financiero -2,653.19 -3,890.88
      Ingresos financieros 677.23 847.92
      Gastos financieros -3,330 -4,739
Ganancias antes de impuestos 20,551 23,534
Impuesto a la renta -7,012 -9,563
Ganancias después de impuestos 13,539 13,972
Ganancia (Pérdida) Neta 13,539 13,972

Balance General 2020 2019

Activos Totales 280,333 275,772
      Activos no corrientes 215,593 218,873
            Propiedad, planta y equipo 180,116 182,781
            Activos financieros a largo plazo 0.00 201.73
                  Otros activos financieros no corrientes 0.00 201.73
            Activos diferidos 35,278.76 35,890.64
                  Activos no corrientes por impuesto diferido 35,278.76 35,890.64
            Otros activos no corrientes 197.97 0.00
      Activos Corrientes 64,740 56,899
            Inventarios 10,734 8,947
            Comerciales y otras cuentas a cobrar 18,468 21,717
                  Cuentas comerciales por cobrar 11,276 13,458
                  Créditos de impuestos 7,191.74 8,258.91
            Activos financieros de corto plazo 27,447.59 15,536.47
                  Otros activos financieros corrientes 27,447.59 15,536.47
            Efectivo o Equivalentes 8,091 10,699
Total de patrimonio y pasivos 280,333 275,772
      Total de patrimonio 58,733 49,717
            Patrimonio neto atribuible a los propietarios de la controladora 58,733 49,717
                  Capital Suscrito 4,310 4,392
                  Otras reservas 2,179 2,221
                  Resultados acumulados 50,323 42,198
                  Otros componentes del patrimonio 1,921.18 906.21
      Pasivos Totales 221,600 226,055
            Pasivos no corrientes 142,357 136,021
                  Créditos y préstamos no corrientes 5,143.30 127.66
                  Ingresos diferidos, gastos devengados y otros pasivos no circulantes diferidos 38,659 39,000
                  Otros pasivos no corrientes 98,555 96,894
            Pasivos Corrientes 79,243 90,034
                  Créditos y préstamos corrientes 0.00 0.00
                  Comerciales y otras cuentas a pagar 72,115 81,177
                        Cuentas Comerciales por pagar 72,115 81,177
                  Pasivos corrientes por impuesto a la renta 7,128 8,857

La redistribución de esta información está estrictamente prohibida.

Derechos de Autor 2022 EMIS, todos los derechos reservados.
P constantes de 2020
2018 2017 2016 AV 2016
376,812 375,712 357,811 100.00%
373,289 371,260 351,842 98.33%
-157,069 -161,481 -156,445 -43.72%
216,220 209,779 195,397 54.61%
-174,888 -169,567 -159,283 -44.52%
-19,968 -20,238 -18,002 -5.03%
388 1,683 3,126 0.87%
3,523 4,451 5,968 1.67%
-3,135 -2,768 -2,843 -0.79%
21,752 21,657 21,237 5.94%
31,625 33,138 36,183 10.11%
-1,301.30 -531.85 -563.41 -0.16%
642.90 1,107.34 974.31 0.27%
-1,944 -1,639 -1,538 -0.43%
20,451 21,126 20,674 5.78%
-9,130 -8,152 -9,471 -2.65%
11,321 12,974 11,203 3.13%
11,321 12,974 11,203 3.13%

2018 2017 2016

108,484 98,899 83,368 100.00%
53,483 46,097 46,467 55.74%
53,153 45,900 46,160 55.37%
0.00 0.00 0.00 0.00%
0.00 0.00 0.00 0.00%
 320.90 188.55 297.77 0.36%
320.90 188.55 297.77 0.36%
8.41 8.68 9.03 0.01%
55,002 52,802 36,901 44.26%
11,156 9,029 9,270 11.12%
16,497 18,504 11,559 13.86%
9,334 9,869 11,171 13.40%
7,163.45 8,634.18 387.93 0.47%
12,404.67 3,100.38 766.93 0.92%
12,404.67 3,100.38 766.93 0.92%
14,944 22,170 15,305 18.36%
108,484 98,899 83,368 100.00%
41,335 36,967 30,931 37.10%
41,335 36,967 30,931 37.10%
4,559 4,704 4,896 5.87%
2,305 2,379 2,476 2.97%
33,530 28,914 23,559 28.26%
940.64 970.56 0.00 0.00%
67,150 61,933 52,437 62.90%
9,575 11,038 12,697 15.23%
280.26 231.08 306.84 0.37%
2,776 2,508 2,293 2.75%
6,518 8,298 10,097 12.11%
57,575 50,895 39,740 47.67%
0.00 0.00 37.92 0.05%
47,645 35,738 33,443 40.12%
47,645 35,738 33,443 40.12%
9,930 15,157 6,259 7.51%
 AH 2020-2019 AH 20219-2018
Var. Absoluta Var. Relativa Var. Absoluta Var. Relativa
-64,082 -15.17% 45,480 12.07%
-63,215 -15.11% 45,059 12.07%
34,699 -19.17% -23,908 15.22%
-28,516 -12.01% 21,151 9.78%
21,282 -11.30% -13,519 7.73%
3,496 -16.48% -1,249 6.26%
-483 150.21% -710 -182.73%
-867 -21.99% 421 11.94%
384 -9.01% -1,131 36.07%
-4,221 -15.39% 5,673 26.08%
-8,068 -11.26% 40,007 126.50%
1,237.69 -31.81% -2,589.57 199.00%
-170.69 -20.13% 205.02 31.89%
1,408 -29.72% -2,795 143.74%
-2,983 -12.68% 3,083 15.08%
2,550 -26.67% -432 4.73%
-433 -3.10% 2,651 23.42%
-433 -3.10% 2,651 23.42%

4,561 1.65% 167,288 154.20%

-3,280 -1.50% 165,390 309.24%
-2,664 -1.46% 129,627 243.87%
-201.73 -100.00% 201.73 ---
-201.73 -100.00% 201.73 ---
 -611.88 -1.70% 35,569.73 11084.29%
-611.88 -1.70% 35,569.73 11084.29%
197.97 --- -8.41 -100.00%
7,841 13.78% 1,898 3.45%
1,787 19.97% -2,209 -19.80%
-3,249 -14.96% 5,220 31.64%
-2,182 -16.21% 4,124 44.18%
-1,067.17 -12.92% 1,095.46 15.29%
11,911.12 76.67% 3,131.80 25.25%
11,911.12 76.67% 3,131.80 25.25%
-2,608 -24.37% -4,245 -28.40%
4,561 1.65% 167,288 154.20%
9,016 18.13% 8,383 20.28%
9,016 18.13% 8,383 20.28%
-82 -1.86% -167 -3.66%
-41 -1.86% -84 -3.66%
8,124 19.25% 8,668 25.85%
1,014.97 112.00% -34.44 -3.66%
-4,455 -1.97% 158,905 236.64%
6,336 4.66% 126,447 1320.65%
5,015.64 3928.89% -152.60 -54.45%
-341 -0.87% 36,223 1304.67%
1,661 1.71% 90,376 1386.58%
-10,791 -11.99% 32,459 56.38%
0.00 --- 0.00 ---
-9,062 -11.16% 33,531 70.38%
-9,062 -11.16% 33,531 70.38%
-1,729 -19.52% -1,073 -10.80%
 AH 2018-2017 AH 2017-2016
Var. Absoluta Var. Relativa Var. Absoluta Var. Relativa
1,101 0.29% 17,901 5.00%
2,029 0.55% 19,418 5.52%
4,412 -2.73% -5,036 3.22%
6,441 3.07% 14,382 7.36%
-5,321 3.14% -10,283 6.46%
271 -1.34% -2,236 12.42%
-1,295 -76.92% -1,442 -46.15%
-928 -20.85% -1,517 -25.42%
-367 13.24% 75 -2.63%
95 0.44% 420 1.98%
-1,513 -4.57% -3,045 -8.42%
-769.45 144.67% 31.56 -5.60%
-464.43 -41.94% 133.03 13.65%
-305 18.61% -101 6.60%
-674 -3.19% 452 2.19%
-979 12.01% 1,319 -13.93%
-1,653 -12.74% 1,771 15.81%
-1,653 -12.74% 1,771 15.81%

9,585 9.69% 15,531 18.63%

7,386 16.02% -370 -0.80%
7,254 15.80% -260 -0.56%
0.00 --- 0.00 ---
0.00 --- 0.00 ---
 132.35 70.19% -109.21 -36.68%
132.35 70.19% -109.21 -36.68%
-0.27 -3.08% -0.35 -3.93%
2,199 4.17% 15,901 43.09%
2,127 23.56% -241 -2.60%
-2,006 -10.84% 6,945 60.08%
-536 -5.43% -1,301 -11.65%
-1,470.72 -17.03% 8,246.25 2125.70%
9,304.28 300.10% 2,333.45 304.26%
9,304.28 300.10% 2,333.45 304.26%
-7,226 -32.59% 6,864 44.85%
9,585 9.69% 15,531 18.63%
4,368 11.82% 6,036 19.51%
4,368 11.82% 6,036 19.51%
-145 -3.08% -192 -3.93%
-73 -3.08% -97 -3.93%
4,616 15.97% 5,355 22.73%
-29.91 -3.08% 970.56 ---
5,217 8.42% 9,496 18.11%
-1,463 -13.25% -1,659 -13.07%
49.18 21.28% -75.76 -24.69%
268 10.68% 216 9.41%
-1,780 -21.45% -1,799 -17.82%
6,680 13.12% 11,155 28.07%
0.00 --- -37.92 -100.00%
11,907 33.32% 2,295 6.86%
11,907 33.32% 2,295 6.86%
-5,227 -34.49% 8,898 142.16%
 Indicadores de liquidez 2020 2019 2018 2017
Razón corriente 0.81698538 0.63198013 0.95530526 1.03747172
Prueba ácida 0.68152811 0.53260446 0.76153964 0.86007111
Indicadores de actividad 2020 2019 2018 2017
Rotación de CxC 31.7680714 31.378522 40.3702973 38.0681057
Rotación de inventario 33.3715067 47.1985278 33.7764725 41.6122837
Rotación de CxP 2.02841473 2.22942759 3.29664046 4.51843396
Rotación de activos totales 1.27780161 1.53130828 3.47342348 3.79892479
Periodo promedio de cobro 11.4895234 11.6321604 9.04130076 9.58807886
Periodo promedio de inventario 10.9374744 7.73329205 10.8063386 8.77144841
Periodo promedio de pago 179.943477 163.719154 110.718777 80.7802002
Indicadores de deuda 2020 2019 2018 2017
Endeudamiento total 79.049% 81.972% 61.898% 62.622%
Cobertura del interés ganado 6.96747257 5.78739262 11.1883076 13.2122812
Concentración del endeudamiento de corto plazo 35.759% 39.828% 85.741% 82.178%
Indicadores de rentabilidad 2020 2019 2018 2017
Margen operacional 6.478% 6.494% 5.773% 5.764%
Margen EBITDA 17.745% 16.962% 8.393% 8.820%
Margen neto 3.780% 3.309% 3.004% 3.453%
Rentabilidad del activo (ROA) 4.830% 5.066% 10.435% 13.118%
Rentabilidad del patrimonio (ROE) 23.052% 28.103% 27.388% 35.096%

Sistema Dupont 2020 2019 2018 2017

Beneficio neto 13539.34 13971.8962 11320.6188 12973.7749
Ventas 358210.42 422292.604 376812.299 375711.758
Activos 280333.36 275772.429 108484.411 98899.4987
Patrimonio 58733.22 49717.3463 41334.7921 36966.5615

Beneficio neto/Ventas 0.03779717 0.03308582 0.03004312 0.03453119

Ventas/Activos 1.27780161 1.53130828 3.47342348 3.79892479
ROA 4.830% 5.066% 10.435% 13.118%

Activos/Patrimonio 4.77299491 5.54680507 2.62453022 2.67537728

ROE 23.052% 28.103% 27.388% 35.096%
 2016
0.92856077
0.69529059
2016
32.030761
38.5979771
4.67794774
4.29194251
11.3952959
9.45645414
78.0256686
2016
62.898%
13.8107976
75.787%
2016
5.935%
10.112%
3.131%
13.438%
36.218%

2016
11202.5943
357810.975
83368.0725
30931.04

0.03130869
4.29194251
13.438%

2.69528837
36.218%