ANÁLISIS

NOMBRE DE LA COMPAÑIA:EMPRESA EJEMPLO

A. ANÁLISIS
FUNCIONAL

1. ANÁLISIS
10K

2. ANÁLISIS 10Q

3. ANÁLISIS
CONFERENCIAS
ÁLISIS DE ACCIONES

B. ANÁLISIS NUMÉRICO

2. EARNINGS
1. PRICE/ EARNINGS PER SHARE

4. PE 5YR VS.
3. PE 5 AÑOS PE ACTUAL

6. VALOR
EMPRESA
5. MARGEN DE CRECIMIENTO
SEGURIDAD
6. VALOR
EMPRESA
CRECIMIENTO
A. ANÁLISIS FUNCIONAL
NOMBRE DE LA COMPAÑIA:EMPRESA EJEMPLO

Análisis 10-k "NOMBRE COMPAÑÍA" INVESTOR RELATIONS

1 Bussines overview

¿CÓMO GENERA DINERO ESTE NEGOCIO? DESCRIBE EL NEGOCIO

2 Risk Factors

¿QUÉ RIESGOS LE PUEDEN AFECTAR A LA EMPRESA?

3 Legal procEedingS

¿LA EMPRESA TIENE DEMANDAS O ALGÚN PROBLEMA LEGAL?

4 Selected Financial Data

4.1 INCOME STATEMENT/ REVENUE QUE VAYA AUMENTANDO AÑO CON
4.2 Balance Sheet
4.2.1 Assets / ¿CUÁNTOS ACTIVOS TIENE, SI ES incremental Y QUE E
4.2.2 liabilities / ¿CUÁNTOS PASIVOS TIENE Y CUÁL ES LA RAZÓN
4.3 CASH FLOW STATEMENT
4.3.1 FLUJO DE CAJA POR OPERACIONES / QUE SEA UN NÚMERO
4.3.2 F. DE C. POR INVERSIONES / SI ES POSITIVO ESTÁN VENDIE
4.3.3 F. DE C. POR FINANCIAMIENTO / SI ES NEGATIVO ESTÁN PA
5 Management Discussión and Analysis

¿CÓMO SE DESEMPEÑÓ LA EMPRESA EL PERIODO ANTERIOR?, ¿CUÁL ES SU

LAS PROYECCIONES FUTURAS DE LA ADMINISTRACIÓN?

Analisis 10-Q (Trimestal)

1 Selected Financial Data
1.1 INCOME STATEMENT/ REVENUE QUE VAYA AUMENTANDO AÑO CON
1.2 Balance Sheet
1.2.1 Assets / ¿CUÁNTOS ACTIVOS TIENE, SI ES incremental Y QUE E
1.2.2 liabilities / ¿CUÁNTOS PASIVOS TIENE Y CUÁL ES LA RAZÓN
1.2.3 CASH IN SHORT-TERM INVESTMENT, QUE TENGA POCA DE
1.3 CASH FLOW STATEMENT
1.3.1 FLUJO DE CAJA POR OPERACIONES / QUE SEA UN NÚMERO
1.3.2 F. DE C. POR INVERSIONES / SI ES POSITIVO ESTÁN VENDIE
1.3.3 F. DE C. POR FINANCIAMIENTO / SI ES NEGATIVO ESTÁN PA

Conferencias Y FUENTES EXTERNAS

1 VER LA CONFERENCIA DE INFORME A LOS INVERSIONISTAS POR PARTE DEL CEO / CFO

¿CUÁLES FUERON LAS PREGUNTAS MÁS RELEVANTES DE LA CONFERENCIA

2 ANALIZAR A LOS DIRECTIVOS

¿QUIÉN ESTÁ DIRIGIENDO LA EMPRESA?, ¿TIENE EXPERIENCIA EN LA INDU

LA EMPRESA? (https://www.sec.gov/edgar/searchedgar/companysearch.html)

3 ANÁLISIS DEL SECTOR Y DE LA COMPETENCIA

¿EN QUÉ SECTOR COMPITE?, ¿QUIÉNES SON SUS PRINCIPALES COMPETIDOR

 ¿EN QUÉ SECTOR COMPITE?, ¿QUIÉNES SON SUS PRINCIPALES COMPETIDOR

4 NOTICIAS DE LA EMPRESA O NOTAS DE PRENSA

ABRIR GOOGLE EN LA SECCIÓN NOTICIAS Y ESCRIBIR EL NOMBRE DE LA EM

BE EL NEGOCIO

SA?

LEMA LEGAL?

AYA AUMENTANDO AÑO CON AÑO/ Net income QUE SEA RENTABLE E INCREMENTAL

IENE, SI ES incremental Y QUE EXISTAN MÁS ACTIVOS QUE PASIVOS?

TIENE Y CUÁL ES LA RAZÓN DE ACTIVOS ENTRE PASIVOS?

ONES / QUE SEA UN NÚMERO POSITIVO E INCREMENTAL

I ES POSITIVO ESTÁN VENDIENDO SUS INVERSIONES, SI ES NEGATIVO ESTÁN INVIRTIEND
O / SI ES NEGATIVO ESTÁN PAGANDO DEUDA, SI ES POSITIVO SE ESTÁN ENDEUDANDO

ANTERIOR?, ¿CUÁL ES SU SITUACIÓN FINANCIERA ACTUAL?, ¿CUÁLES SON

ACIÓN?

AYA AUMENTANDO AÑO CON AÑO/ Net income QUE SEA RENTABLE E INCREMENTAL

IENE, SI ES incremental Y QUE EXISTAN MÁS ACTIVOS QUE PASIVOS?

TIENE Y CUÁL ES LA RAZÓN DE ACTIVOS ENTRE PASIVOS?
TMENT, QUE TENGA POCA DEUDA

ONES / QUE SEA UN NÚMERO POSITIVO E INCREMENTAL

I ES POSITIVO ESTÁN VENDIENDO SUS INVERSIONES, SI ES NEGATIVO ESTÁN INVIRTIEND
O / SI ES NEGATIVO ESTÁN PAGANDO DEUDA, SI ES POSITIVO SE ESTÁN ENDEUDANDO

AS POR PARTE DEL CEO / CFO

NTES DE LA CONFERENCIA?

EXPERIENCIA EN LA INDUSTRIA/ ES EL FUNDADOR?, ¿TIENE ACCIONES EN

companysearch.html)

PRINCIPALES COMPETIDORES?
PRINCIPALES COMPETIDORES?

IBIR EL NOMBRE DE LA EMPRESA

A.1 ANÁLISIS DE ESTADOS FINANCIEROS
NOMBRE DE LA COMPAÑIA:
SELECTED FINANCIAL DATA R
1. INCOME STATEMENT DATOS CONSULTADOS MORNING
EMPRESA EJEMPLO 2016 2017
Gross Profit 30,103,000,000 40,683,000,000
Total Revenue 135,987,000,000 177,866,000,000
Business Revenue 135,987,000,000 177,866,000,000
Cost of Revenue 105,884,000,000 -137,183,000,000
Cost of Goods and Services 105,884,000,000 -137,183,000,000
Operating Income/Expenses -25,917,000,000 -36,577,000,000
Selling, General and Administrative Expenses -9,665,000,000 -13,743,000,000
General and Administrative Expenses -2,432,000,000 -3,674,000,000
Selling and Marketing Expenses -7,233,000,000 -10,069,000,000
Research and Development Expenses -16,085,000,000 -22,620,000,000
Other Income/Expense, Operating -167,000,000 -214,000,000
Total Operating Profit/Loss 4,186,000,000 4,106,000,000
Non-Operating Income/Expenses, Total -294,000,000 -300,000,000
Total Net Finance Income/Expense -384,000,000 -646,000,000
Net Interest Income/Expense -384,000,000 -646,000,000
Interest Expense Net of Capitalized Interest -484,000,000 -848,000,000
Interest Income 100,000,000 202,000,000
Other Income/Expense, Non-Operating 90,000,000 346,000,000
Irregular Income/Expenses
Pretax Income 3,892,000,000 3,806,000,000
Provision for Income Tax -1,425,000,000 -769,000,000
Earnings from Equity Interest, Post-Tax -96,000,000 -4,000,000
Net Income from Continuing Operations 2,371,000,000 3,033,000,000
Net Income after Extraordinary Items and Discontinued Operations 2,371,000,000 3,033,000,000
Net Income after Non-Controlling/Minority Interests 2,371,000,000 3,033,000,000
Net Income Available to Common Stockholders 2,371,000,000 3,033,000,000

2. BALANCE SHEET
EMPRESA EJEMPLO
Total Assets 83,402,000,000 131,310,000,000
Total Current Assets 45,781,000,000 60,197,000,000
Cash, Cash Equivalents and Short Term Investments 25,981,000,000 30,986,000,000
Cash and Cash Equivalents 19,334,000,000 20,522,000,000
Short Term Investments 6,647,000,000 10,464,000,000
Inventories 11,461,000,000 16,047,000,000
Finished Goods and Merchandise 11,461,000,000 16,047,000,000
Trade and Other Receivables, Current 8,339,000,000 13,164,000,000
Trade/Accounts Receivable, Current 8,339,000,000 13,164,000,000
Gross Trade/Accounts Receivable, Current 8,576,000,000 13,512,000,000
Allowance/Adjustments for Trade/Accounts Receivable, C -237,000,000 -348,000,000
Deferred Tax Assets, Current
Deferred Costs/Assets, Current
Total Non-Current Assets 37,621,000,000 71,113,000,000
Net Property, Plant and Equipment 29,114,000,000 48,866,000,000
Gross Property, Plant and Equipment 42,441,000,000 68,573,000,000
 Properties 13,998,000,000 23,718,000,000
Land and Improvements 13,998,000,000 23,718,000,000
Machinery, Furniture and Equipment 25,989,000,000 38,387,000,000
Furniture, Fixtures and Office Equipment 25,989,000,000 38,387,000,000
Construction in Progress and Advance Payments 1,805,000,000 4,078,000,000
Leased Property, Plant and Equipment
Other Property, Plant and Equipment 649,000,000 2,390,000,000
Accumulated Depreciation and Impairment -13,327,000,000 -19,707,000,000
Accumulated Depreciation -13,327,000,000 -19,707,000,000
Net Intangible Assets 4,638,000,000 16,721,000,000
Gross Goodwill and Other Intangible Assets 5,684,000,000 17,772,000,000
Goodwill 3,784,000,000 13,350,000,000
Intangibles other than Goodwill 1,900,000,000 4,422,000,000
Trademarks and Patents
Software and Technology 705,000,000 640,000,000
Customer Relationships 299,000,000 283,000,000
Other Intangible Assets 896,000,000 3,499,000,000
Accumulated Amortization and Impairment -1,046,000,000 -1,051,000,000
Accumulated Amortization of Intangible Assets -1,046,000,000 -1,051,000,000
Accumulated Amortization of Intangibles other than Go -1,046,000,000 -1,051,000,000
Accumulated Amortization of Software and Technolo -353,000,000 -252,000,000
Accumulated Amortization of Customer Relationships -182,000,000 -168,000,000
Accumulated Amortization of Other Intangible Assets -511,000,000 -631,000,000
Other Non-Current Assets 3,869,000,000 5,526,000,000
Deferred Tax Assets, Non-Current
Deferred Costs/Assets, Non-Current
Total Liabilities 64,117,000,000 103,601,000,000
Total Current Liabilities 43,816,000,000 57,883,000,000
Payables and Accrued Expenses, Current 39,048,000,000 52,786,000,000
Trade and Other Payables, Current 25,309,000,000 34,616,000,000
Trade/Accounts Payable, Current 25,309,000,000 34,616,000,000
Accrued Expenses, Current 13,739,000,000 18,170,000,000
Deferred Liabilities, Current 4,768,000,000 5,097,000,000
Deferred Income/Customer Advances/Billings in Excess of C 4,768,000,000 5,097,000,000
Total Non-Current Liabilities 20,301,000,000 45,718,000,000
Financial Liabilities, Non-Current 15,213,000,000 37,926,000,000
Long Term Debt and Capital Lease Obligation 15,213,000,000 37,926,000,000
Long Term Debt 7,694,000,000 24,743,000,000
Capital Lease Obligations, Non-Current 7,519,000,000 13,183,000,000
Other Non-Current Liabilities 3,301,000,000 5,798,000,000
Tax Liabilities, Non-Current 1,787,000,000 1,994,000,000
Deferred Tax Liabilities, Non-Current 392,000,000 990,000,000
Provision for Tax Liabilities, Non-Current 1,395,000,000 1,004,000,000
Total Equity 19,285,000,000 27,709,000,000
Equity Attributable to Parent Stockholders 19,285,000,000 27,709,000,000

WORKING CAPITAL (CU

CURRENT RATIO (CU
3. CASH FLOW STATEMENT
Cash Flow from Operating Activities, Indirect 16,443,000,000 18,434,000,000
Net Cash Flow from Continuing Operating Activities, Indirect 16,443,000,000 18,434,000,000
Cash Generated from Operating Activities 16,443,000,000 18,434,000,000
Income/Loss before Non-Cash Adjustment 2,371,000,000 3,033,000,000
Total Adjustments for Non-Cash Items 10,156,000,000 15,574,000,000
Depreciation, Amortization and Depletion, Non-Cash Adj 8,116,000,000 11,478,000,000
Depreciation and Amortization, Non-Cash Adjustment 8,116,000,000 11,478,000,000
Depreciation, Non-Cash Adjustment
Stock-Based Compensation, Non-Cash Adjustment 2,975,000,000 4,215,000,000
Taxes, Non-Cash Adjustment -246,000,000 -29,000,000
Other Non-Cash Items 140,000,000 -90,000,000
Excess Tax Benefit from Stock-Based Compensation, No -829,000,000
Net Investment Income/Loss, Non-Cash Adjustment
Gain/Loss on Financial Instruments, Non-Cash Adjustment
Irregular Income/Loss, Non-Cash Adjustment
Gain/Loss on Disposals, Non-Cash Adjustment
Other Operating Gain/Loss, Non-Cash Adjustment
Changes in Operating Capital 3,916,000,000 -173,000,000
Change in Inventories -1,426,000,000 -3,583,000,000
Change in Trade and Other Receivables -3,367,000,000 -4,786,000,000
Change in Trade/Accounts Receivable -3,367,000,000 -4,786,000,000
Change in Payables and Accrued Expenses 6,754,000,000 7,458,000,000
Change in Trade and Other Payables 5,030,000,000 7,175,000,000
Change in Trade/Accounts Payable 5,030,000,000 7,175,000,000
Change in Accrued Expenses 1,724,000,000 283,000,000
Change in Deferred Assets/Liabilities 1,955,000,000 738,000,000
Change in Other Operating Capital
Cash Flow from Investing Activities -9,876,000,000 -27,819,000,000
Cash Flow from Continuing Investing Activities -9,876,000,000 -27,819,000,000
Purchase/Sale and Disposal of Property, Plant and Equipment, N-6,737,000,000 -10,058,000,000
Purchase of Property, Plant and Equipment -6,737,000,000 -11,955,000,000
Sale and Disposal of Property, Plant and Equipment 1,897,000,000
Purchase/Sale of Business, Net -116,000,000 -13,972,000,000
Purchase/Acquisition of Business -116,000,000 -13,972,000,000
Purchase/Sale of Investments, Net -3,023,000,000 -3,789,000,000
Purchase of Investments -7,756,000,000 -13,777,000,000
Sale of Investments 4,733,000,000 9,988,000,000
Cash Flow from Financing Activities -2,911,000,000 9,860,000,000
Cash Flow from Continuing Financing Activities -2,911,000,000 9,860,000,000
Issuance of/Repayments for Debt, Net 267,000,000 14,859,000,000
Issuance of/Repayments for Short Term Debt, Net
Proceeds from Issuance of Short Term Debt
Repayments for Short Term Debt
Issuance of/Repayments for Long Term Debt, Net 267,000,000 14,859,000,000
Proceeds from Issuance of Long Term Debt 621,000,000 16,231,000,000
Repayments for Long Term Debt -354,000,000 -1,372,000,000
Issuance of/Repayments for Lease Financing -4,007,000,000 -4,999,000,000
Repayments for Lease Financing -4,007,000,000 -4,999,000,000
Excess Tax Benefit from Share-Based Compensation, Financing 829,000,000
 EMPRESA EJEMPLO
ECTED FINANCIAL DATA REPORT 10K
DATOS CONSULTADOS MORNINGSTAR.COM 2021 PORCENTAJE DE COMPORTAMIENTO
2018 2019 2020 2016 2017 2018
59,704,000,000 74,754,000,000 94,240,000,000
232,887,000,000 280,522,000,000 386,064,000,000 31% 31% 20%
232,887,000,000 280,522,000,000 386,064,000,000
-173,183,000,000 -205,768,000,000 -291,824,000,000
-173,183,000,000 -205,768,000,000 -291,824,000,000
-47,283,000,000 -60,213,000,000 -71,341,000,000
-18,150,000,000 -24,081,000,000 -28,676,000,000
-4,336,000,000 -5,203,000,000 -6,668,000,000
-13,814,000,000 -18,878,000,000 -22,008,000,000
-28,837,000,000 -35,931,000,000 -42,740,000,000 41% 27% 25%
-296,000,000 -201,000,000 75,000,000
12,421,000,000 14,541,000,000 22,899,000,000 -2% 203% 17%
-1,160,000,000 -565,000,000 1,279,000,000
-977,000,000 -768,000,000 -1,092,000,000
-977,000,000 -768,000,000 -1,092,000,000
-1,417,000,000 -1,600,000,000 -1,647,000,000
440,000,000 832,000,000 555,000,000
-183,000,000 203,000,000 2,371,000,000

11,261,000,000 13,976,000,000 24,178,000,000

-1,197,000,000 -2,374,000,000 -2,863,000,000
9,000,000 -14,000,000 16,000,000
10,073,000,000 11,588,000,000 21,331,000,000
10,073,000,000 11,588,000,000 21,331,000,000
10,073,000,000 11,588,000,000 21,331,000,000
10,073,000,000 11,588,000,000 21,331,000,000 28% 232% 15%

162,648,000,000 225,248,000,000 321,195,000,000 57% 24% 38%

75,101,000,000 96,334,000,000 132,733,000,000
41,250,000,000 55,021,000,000 84,396,000,000
31,750,000,000 36,092,000,000 42,122,000,000
9,500,000,000 18,929,000,000 42,274,000,000
17,174,000,000 20,497,000,000 23,795,000,000
17,174,000,000 20,497,000,000 23,795,000,000
16,677,000,000 20,816,000,000 24,542,000,000
16,677,000,000 20,816,000,000 24,542,000,000
17,172,000,000 21,534,000,000 25,542,000,000
-495,000,000 -718,000,000 -1,000,000,000

87,547,000,000 128,914,000,000 188,462,000,000

61,797,000,000 97,846,000,000 150,667,000,000
95,770,000,000 144,821,000,000 211,101,000,000
 31,741,000,000 39,223,000,000 57,324,000,000
31,741,000,000 39,223,000,000 57,324,000,000
54,591,000,000 71,310,000,000 97,224,000,000
54,591,000,000 71,310,000,000 97,224,000,000
6,861,000,000 6,036,000,000 15,228,000,000
25,141,000,000 37,553,000,000
2,577,000,000 3,111,000,000 3,772,000,000
-33,973,000,000 -46,975,000,000 -60,434,000,000
-33,973,000,000 -46,975,000,000 -60,434,000,000
18,658,000,000 18,803,000,000 19,998,000,000
19,898,000,000 20,052,000,000 21,493,000,000
14,548,000,000 14,754,000,000 15,017,000,000
5,350,000,000 5,298,000,000 6,476,000,000
1,143,000,000
941,000,000 1,011,000,000 948,000,000
437,000,000 282,000,000 179,000,000
3,972,000,000 4,005,000,000 4,206,000,000
-1,240,000,000 -1,249,000,000 -1,495,000,000
-1,240,000,000 -1,249,000,000 -1,495,000,000
-1,240,000,000 -1,249,000,000 -1,495,000,000
-377,000,000 -477,000,000 -555,000,000
-208,000,000 -130,000,000 -77,000,000
-655,000,000 -642,000,000 -863,000,000
7,092,000,000 12,265,000,000 17,797,000,000

119,099,000,000 163,188,000,000 227,791,000,000 62% 15% 37%

68,391,000,000 87,812,000,000 126,385,000,000
61,855,000,000 79,622,000,000 116,677,000,000
38,192,000,000 47,183,000,000 72,539,000,000
38,192,000,000 47,183,000,000 72,539,000,000
23,663,000,000 32,439,000,000 44,138,000,000
6,536,000,000 8,190,000,000 9,708,000,000
6,536,000,000 8,190,000,000 9,708,000,000
50,708,000,000 75,376,000,000 101,406,000,000
39,787,000,000 63,205,000,000 84,389,000,000
39,787,000,000 63,205,000,000 84,389,000,000
23,495,000,000 23,414,000,000 31,816,000,000
16,292,000,000 39,791,000,000 52,573,000,000
8,535,000,000 12,171,000,000 17,017,000,000
2,386,000,000
1,490,000,000
896,000,000
43,549,000,000 62,060,000,000 93,404,000,000 44% 57% 43%
43,549,000,000 62,060,000,000 93,404,000,000

RESUMEN
WORKING CAPITAL (CURRENT ASSETS - CURRENT LIABILITIES) 1,965,000,000 2,314,000,000 6,710,000,000
CURRENT RATIO (CURRENT ASSETS / CURRENT LIABILITIES) 1.04 1.04 1.10
TOTAL RATIO (TOTAL ASSETS /TOTAL LIABILITIES) 1.30 1.27 1.37
30,723,000,000 38,514,000,000 66,064,000,000 12% 67% 25%
30,723,000,000 38,514,000,000 66,064,000,000
30,723,000,000 38,514,000,000 66,064,000,000
10,073,000,000 11,588,000,000 21,331,000,000
21,693,000,000 29,364,000,000 31,252,000,000
15,341,000,000 21,789,000,000 25,251,000,000
15,341,000,000 21,789,000,000 25,251,000,000

5,418,000,000 6,864,000,000 9,208,000,000

441,000,000 796,000,000 -554,000,000
493,000,000 -85,000,000 -2,653,000,000

-1,043,000,000 -2,438,000,000 13,481,000,000

-1,314,000,000 -3,278,000,000 -2,849,000,000
-4,615,000,000 -7,681,000,000 -8,169,000,000
-4,615,000,000 -7,681,000,000 -8,169,000,000
3,735,000,000 6,810,000,000 23,234,000,000
3,263,000,000 8,193,000,000 17,480,000,000
3,263,000,000 8,193,000,000 17,480,000,000
472,000,000 -1,383,000,000 5,754,000,000
1,151,000,000 1,711,000,000 1,265,000,000

-12,369,000,000 -24,281,000,000 -59,611,000,000 182% -56% 96%

-12,369,000,000 -24,281,000,000 -59,611,000,000
-11,323,000,000 -12,689,000,000 -35,044,000,000
-13,427,000,000 -16,861,000,000 -40,140,000,000
2,104,000,000 4,172,000,000 5,096,000,000
-2,186,000,000 -2,461,000,000 -2,325,000,000
-2,186,000,000 -2,461,000,000 -2,325,000,000
1,140,000,000 -9,131,000,000 -22,242,000,000
-7,100,000,000 -31,812,000,000 -72,479,000,000
8,240,000,000 22,681,000,000 50,237,000,000
-7,686,000,000 -10,066,000,000 -1,104,000,000 -439% -178% 31%
-7,686,000,000 -10,066,000,000 -1,104,000,000
100,000,000 -411,000,000 9,591,000,000
619,000,000
6,796,000,000
-6,177,000,000
100,000,000 -411,000,000 8,972,000,000
768,000,000 2,273,000,000 10,525,000,000
-668,000,000 -2,684,000,000 -1,553,000,000
-7,786,000,000 -9,655,000,000 -10,695,000,000
-7,786,000,000 -9,655,000,000 -10,695,000,000
DE COMPORTAMIENTO
2019 2020

38%

19%

57%

84%

43%
 40%

51%

ESUMEN
8,522,000,000 6,348,000,000
1.10 1.05 >1
1.38 1.41 >2 <3
72%

146%

-89%
A.1 ANÁLISIS DE ESTADOS FINANCIEROS TRIMESTRALES
NOMBRE DE LA COMPAÑIA:
SELECTED FINANCIAL DATA REPO
1. INCOME STATEMENT DATOS RECUPERADOS DE MORNING
EMPRESA EJEMPLO Q1 2020 Q2 2020
Gross Profit
Total Revenue
Business Revenue
Cost of Revenue
Cost of Goods and Services
Operating Income/Expenses
Selling, General and Administrative Expenses
General and Administrative Expenses
Selling and Marketing Expenses
Research and Development Expenses
Other Income/Expense, Operating
Total Operating Profit/Loss
Non-Operating Income/Expenses, Total
Total Net Finance Income/Expense
Net Interest Income/Expense
Interest Expense Net of Capitalized Interest
Interest Income
Other Income/Expense, Non-Operating
Irregular Income/Expenses
Pretax Income
Provision for Income Tax
Earnings from Equity Interest, Post-Tax
Net Income from Continuing Operations
Net Income after Extraordinary Items and Discontinued Operations
Net Income after Non-Controlling/Minority Interests
Net Income Available to Common Stockholders

2. BALANCE SHEET
EMPRESA EJEMPLO
Total Assets
Total Current Assets
Cash, Cash Equivalents and Short Term Investments
Cash and Cash Equivalents
Short Term Investments
Inventories
Finished Goods and Merchandise
Trade and Other Receivables, Current
Trade/Accounts Receivable, Current
Gross Trade/Accounts Receivable, Current
Allowance/Adjustments for Trade/Accounts Receivable, Current
Deferred Tax Assets, Current
Deferred Costs/Assets, Current
Total Non-Current Assets
Net Property, Plant and Equipment
Gross Property, Plant and Equipment
 Properties
Land and Improvements
Machinery, Furniture and Equipment
Furniture, Fixtures and Office Equipment
Construction in Progress and Advance Payments
Leased Property, Plant and Equipment
Other Property, Plant and Equipment
Accumulated Depreciation and Impairment
Accumulated Depreciation
Net Intangible Assets
Gross Goodwill and Other Intangible Assets
Goodwill
Intangibles other than Goodwill
Trademarks and Patents
Software and Technology
Customer Relationships
Other Intangible Assets
Accumulated Amortization and Impairment
Accumulated Amortization of Intangible Assets
Accumulated Amortization of Intangibles other than Goodwill
Accumulated Amortization of Software and Technology
Accumulated Amortization of Customer Relationships
Accumulated Amortization of Other Intangible Assets
Other Non-Current Assets
Deferred Tax Assets, Non-Current
Deferred Costs/Assets, Non-Current
Total Liabilities
Total Current Liabilities
Payables and Accrued Expenses, Current
Trade and Other Payables, Current
Trade/Accounts Payable, Current
Accrued Expenses, Current
Deferred Liabilities, Current
Deferred Income/Customer Advances/Billings in Excess of Cost, Current
Total Non-Current Liabilities
Financial Liabilities, Non-Current
Long Term Debt and Capital Lease Obligation
Long Term Debt
Capital Lease Obligations, Non-Current
Other Non-Current Liabilities
Tax Liabilities, Non-Current
Deferred Tax Liabilities, Non-Current
Provision for Tax Liabilities, Non-Current
Total Equity
Equity Attributable to Parent Stockholders

WORKING CAPITAL (CURRENT A

CURRENT RATIO (CURRENT A
3. CASH FLOW STATEMENT
Cash Flow from Operating Activities, Indirect
Net Cash Flow from Continuing Operating Activities, Indirect
Cash Generated from Operating Activities
Income/Loss before Non-Cash Adjustment
Total Adjustments for Non-Cash Items
Depreciation, Amortization and Depletion, Non-Cash Adjustment
Depreciation and Amortization, Non-Cash Adjustment
Depreciation, Non-Cash Adjustment
Stock-Based Compensation, Non-Cash Adjustment
Taxes, Non-Cash Adjustment
Other Non-Cash Items
Excess Tax Benefit from Stock-Based Compensation, Non-Cash Adjustment
Net Investment Income/Loss, Non-Cash Adjustment
Gain/Loss on Financial Instruments, Non-Cash Adjustment
Irregular Income/Loss, Non-Cash Adjustment
Gain/Loss on Disposals, Non-Cash Adjustment
Other Operating Gain/Loss, Non-Cash Adjustment
Changes in Operating Capital
Change in Inventories
Change in Trade and Other Receivables
Change in Trade/Accounts Receivable
Change in Payables and Accrued Expenses
Change in Trade and Other Payables
Change in Trade/Accounts Payable
Change in Accrued Expenses
Change in Deferred Assets/Liabilities
Change in Other Operating Capital
Cash Flow from Investing Activities
Cash Flow from Continuing Investing Activities
Purchase/Sale and Disposal of Property, Plant and Equipment, Net
Purchase of Property, Plant and Equipment
Sale and Disposal of Property, Plant and Equipment
Purchase/Sale of Business, Net
Purchase/Acquisition of Business
Purchase/Sale of Investments, Net
Purchase of Investments
Sale of Investments
Cash Flow from Financing Activities
Cash Flow from Continuing Financing Activities
Issuance of/Repayments for Debt, Net
Issuance of/Repayments for Short Term Debt, Net
Proceeds from Issuance of Short Term Debt
Repayments for Short Term Debt
Issuance of/Repayments for Long Term Debt, Net
Proceeds from Issuance of Long Term Debt
Repayments for Long Term Debt
Issuance of/Repayments for Lease Financing
Repayments for Lease Financing
Excess Tax Benefit from Share-Based Compensation, Financing Activities
MESTRALES
EMPRESA EJEMPLO
CTED FINANCIAL DATA REPORT 10Q
ATOS RECUPERADOS DE MORNINGSTAR.COM PORCENTAJE DE COMPORTAMIENTO
Q3 2020 Q4 2020 2016 2017 2018

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 #DIV/0! #DIV/0! #DIV/0!

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RESUMEN
WORKING CAPITAL (CURRENT ASSETS - CURRENT LIABILITIES) 0 0 0
CURRENT RATIO (CURRENT ASSETS / CURRENT LIABILITIES) #DIV/0! #DIV/0! #DIV/0!
TOTAL RATIO (TOTAL ASSETS /TOTAL LIABILITIES) #DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0!

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DE COMPORTAMIENTO
2019 2020

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 #DIV/0!

#DIV/0!

ESUMEN
0 0
#DIV/0! #DIV/0! >1
#DIV/0! #DIV/0! >2 <3
#DIV/0!

#DIV/0!

#DIV/0!
B. ANÁLISIS numérico
NOMBRE DE LA EMPRESA: Dominion ENERGY INC.

INDICADORES BÁSICOS DE LAS ACCIONES

A MARKET CAP

1 PRECIO DE LA ACCIÓN

2 RAZÓN PRECIO/ GANANCIAS 12 MESES

3 GANANCIAS POR ACCIÓN

4 RATIO PRECIO/ GANANCIAS 5 AÑOS

5 MARGEN DE SEGURIDAD (PERFIL INVERSIONISTA)

6 CALCULAR P/ GANANCIAS CON MARGEN SEG

7 CALCULAR EL VALOR DEL NEGOCIO

GROWTH NET INCOME % 10 YR

8 BUSCAR EL % DE CRECIMIENTO PARA DISTINTOS PLAZOS

GROWTH NET INCOME % 5 YR

GROWTH NET INCOME % 3 YR

GROWTH NET INC % RANDOM

9 CALCULAR EL PRECIO POTENCIAL DE LA ACCIÓN POR ESCENARIOS

10 CONCLUSIÓN Y/O RECOMENDACIONES COMO ANALISTA E INVERSIONISTA

¿POR QUÉ SÍ INVERTIR?, ¿POR QUÉ NO INVERTIR?, FACTORES CLAVE A TOMAR EN CUENTA (
EN ESTA EMPRESA YO NO INVERTIRIA YA QUE LA EMPRESAS NO ES RENTABLE EN ESTE MO
LOS ULTIMOS 3 AÑOS
¿POR QUÉ SÍ INVERTIR?, ¿POR QUÉ NO INVERTIR?, FACTORES CLAVE A TOMAR EN CUENTA (
EN ESTA EMPRESA YO NO INVERTIRIA YA QUE LA EMPRESAS NO ES RENTABLE EN ESTE MO
LOS ULTIMOS 3 AÑOS
 INDICADORES CANTIDAD DESCRIPCIÓN PLATAFORMA
MUESTRA EL TAMAÑO
MARKET CAP: 59.39
DE LA EMPRESA
YAHOO FINANZAS
VALOR ACTUAL DE LA
PRICE: 73.70
ACCIÓN
YAHOO FINANZAS
LO QUE PAGA INVERSOR
PRICE/EARNINGS (TTM): 28.16 X UNIDAD DE YAHOO FINANZAS
BENEFICIO
GANANCIAS POR
EARNIGS PER SHARE (TTM): 0.57 YAHOO FINANZAS
ACCIÓN
RATIO PROMEDIO DE LA
P/E RATIO (5YR): 34.51
ACCIÓN EN 5 AÑOS
MORNINGSTAR.COM
MARGEN DE
MSEG: 15% TU LO DEFINES
COBERTURA DE RIESGO
PER CONSIDERANDO
MULTIPLICA PE5YR * (1-
P/E CON MSEG: 29.3335 COBERTURA DE
MSEG)
SEGURID
PRECIO SUGERIDO DE SI QUIERO CUBRIR N%
EPS * P/E CON MSEG: 16.72
COMPRA RIESGO
CREC. PROMEDIO DE
GROWTH NET INCOME % 10 YR 0.54%
ACCIÓN 10 AÑOS
MORNINGSTAR.COM
CREC. PROMEDIO DE
GROWTH NET INCOME % 5 YR 0.72% MORNINGSTAR.COM
ACCIÓN 5 AÑOS
CREC. PROMEDIO DE
GROWTH NET INCOME % 3 YR -13.80%
ACCIÓN 3 AÑOS
MORNINGSTAR.COM
CREC. PROMEDIO DE
GROWTH NET INC % RANDOM 5.00% TU LO DEFINES
ACCIÓN ARBITRARIA

EARNIGS PER SHARE (EPS) PRECIO DE LA ACCIÓN POR % GROWTH

IÓN POR ESCENARIOS AÑO
(%10YR) AÑO (%10YR) 10YR

0 0.57 16.05 0%

1 0.57 16.14 1%

2 0.58 16.23 1%

3 0.58 16.31 2%

4 0.58 16.40 2%

5 0.59 16.49 3%

ANALISTA E INVERSIONISTA

NVERTIR?, FACTORES CLAVE A TOMAR EN CUENTA (RIESGO, SECTOR,ETC)

A QUE LA EMPRESAS NO ES RENTABLE EN ESTE MOMENTO, LA EMPRESA HA ESTADO EN CONSTANTE PERDIDA
NVERTIR?, FACTORES CLAVE A TOMAR EN CUENTA (RIESGO, SECTOR,ETC)
A QUE LA EMPRESAS NO ES RENTABLE EN ESTE MOMENTO, LA EMPRESA HA ESTADO EN CONSTANTE PERDIDA
 CATEGORIAS MARKET CAP INTERPRETACIÓN

SMALL CAP < 2 BILLONES

0-10
MEDIUM CAP 2 - 10 BILLONES

LARGE CAP 10 - 200 BILLONES 10-17

MEGA CAP > 200 BILLONES

17-25

25+

VALOR DE LA ACCIÓN CONSIDERANDO ESCENARIOS DE CRECIMIENTO EN %

EARNIGS PER SHARE (EPS) PRECIO DE LA ACCIÓN POR % GROWTH EARNIGS PER SHARE (EPS)
(%5YR) AÑO (%5YR) 5YR (%3YR)

0.57 16.05 0% 0.57

0.57 16.17 1% 0.49

0.58 16.28 1% 0.42

0.58 16.40 2% 0.37

0.59 16.52 3% 0.31

0.59 16.64 4% 0.27

DIDA
DIDA
 INTERPRETACIÓN DEL P/E RATIO (PER)
1. La acción se encuentra infravalorada

2. Los inversores creen que los beneficios de la empresa tienden al declive.

1. Para la gran mayoría de analístas, este valor de PER es el adecuado

1. La acción se encuentra sobrevalorada

2. Los beneficios de la empresa han crecido desde resultados anteriores.

3. Los inversores creen que en un futuro próximo los beneficios crecerán sustancialmente

1. Grandes expectativas de crecimiento de los beneficios futuros

2. La empresa se encuentra en el contexto de una burbuja financiera especulativa

RECIMIENTO EN %

PRECIO DE LA ACCIÓN POR % GROWTH EARNIGS PER SHARE (EPS) PRECIO DE LA ACCIÓN POR % GROWTH
AÑO (%3YR) 3YR (%RANDOM) AÑO (%RANDOM) RANDOM

16.05 0% 0.57 16.05 0%

13.84 -14% 0.60 16.85 5%

11.93 -26% 0.63 17.70 10%

10.28 -36% 0.66 18.58 16%

8.86 -45% 0.69 19.51 22%

7.64 -52% 0.73 20.49 28%