Jugo Supremo, S.A.

Flujo Neto de Fondos

(cifras expresadas en quetzales)

Años
Descripcion 0 1 2 3 4 5
Ingresos Totales 467,000.00 551,060.00 650,250.80 780,300.96 936,361.15
Egresos Totales -318,000.00 -375,240.00 -442,783.20 -531,339.84 -637,607.81
Depreciaciones -58,749.50 -58,749.50 -58,751.00 -53,750.00 -53,750.00
Amortizaciones -10,000.00 -10,000.00 -10,000.00 -10,000.00 -10,000.00
Costos Fijos -40,000.00 -40,000.00 -40,000.00 -40,000.00 -40,000.00
Intereses sobre Prestamo -72,000.00 -61,936.00 -50,060.47 -36,047.35 -19,511.87
Utilidad Antes del ISR -31,749.50 5,134.50 48,656.13 109,163.77 175,491.48
Impuesto Sobre la Renta -1,283.63 -12,164.03 -27,290.94 -43,872.87
Utilidades Netas -31,749.50 3,850.88 36,492.10 81,872.83 131,618.61
Depreciaciones 58,749.50 58,749.50 58,751.00 53,750.00 53,750.00
Amortizaciones 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00
Inversion Inicial -515,000.00
Valor Recuperable 375,000.00
Prestamo 400,000.00
Amortizacion en prestamo -55,911.14 -65,975.14 -77,850.67 -91,863.79 -108,399.27
Flujo neto de Fondos -115,000.00 -18,911.14 6,625.24 27,392.43 53,759.04 461,969.34
Factor 1.00000000 0.80000000 0.64000000 0.51200000 0.40960000 0.32768000
FNF Actualizado -115,000.00 -15,128.91 4,240.15 14,024.92 22,019.70 151,378.11
Van = 61,533.98
 Jugo Supremo, S.A.
Relcion beneficio Costo
(cifras expresadas en quetzales)

DESCRIPCION Años
INGRESOS 0 1 2 3 4 5
Ventas 467,000.00 551,060.00 650,250.80 780,300.96 936,361.15
Prestamo 400,000.00
Valor Recuperable A. Fijos 375,000.00
Suma de los Ingresos 400,000.00 467,000.00 551,060.00 650,250.80 780,300.96 1,311,361.15
Factor 1.00000000 0.80000000 0.64000000 0.51200000 0.40960000 0.32768000
Ingresos Actualizados 400,000.00 373,600.00 352,678.40 332,928.41 319,611.27 429,706.82
Suma Van de ingreos 2,208,524.91

EGRESOS
costos -318,000.00 -375,240.00 -442,783.20 -531,339.84 -637,607.81
Gastos Fijos -40,000.00 -40,000.00 -40,000.00 -40,000.00 -40,000.00
Intereses s/Pretamo -72,000.00 -61,936.00 -50,060.47 -36,047.35 -19,511.87
Impuesto sobre la Renta 0.00 -1,283.63 -12,164.03 -27,290.94 -43,872.87
Inversion Inicial -515,000.00
Amortizacion de prestamo -55,911.14 -65,975.14 -77,850.67 -91,863.79 -108,399.27
Suma de los Egresos -515,000.00 -485,911.14 -544,434.76 -622,858.37 -726,541.92 -849,391.81
Factor 1.00000000 0.80000000 0.64000000 0.51200000 0.40960000 0.32768000
Egresos Actualizados -515,000.00 -388,728.91 -348,438.25 -318,903.49 -297,591.57 -278,328.71
-2,146,990.92

R B/C = 1.02866057
 Jugo Supremo, S.A.
Tasa interna de retorno
(cifras expresadas en quetzales)

Año F.N.F 35% 40%

0 - 115,000.00 1.0000000 - 115,000.00 1.0000000 - 115,000.00
1 - 18,911.14 0.7407407 - 14,008.25 0.7142857 - 13,507.95
2 6,625.24 0.5486968 3,635.25 0.5102041 3,380.22
3 27,392.43 0.4064421 11,133.44 0.3644315 9,982.66
4 53,759.04 0.3010682 16,185.14 0.2603082 13,993.92
5 461,969.34 0.2230135 103,025.40 0.1859344 85,896.01
4,970.97 - 15,255.14

-115000 -18911.1367 6625.23713 27392.4308 53759.0408 461969.338

-115000
-18911.1367
6625.23713
27392.4308
53759.0408
461969.338
Descripcion Costos Activo % Depr Depre. Anual
Inversiones Fijas
Terreno 50,000.00
Maquinaria 225,000.00 20% 45,000.00 225,000.00
Edificios 175,000.00 5% 8,750.00 43,750.00
Equipo de Computo 15,000.00 33.33% 4,999.50 5,001.00 15,000.00
Inversiones Diferidas
A. Intangibles 50,000.00 20% 10,000.00
283,750.00
Total 515,000.00
58,749.50
58,749.50
58,751.00
53,750.00
53,750.00 283,750.00

Presupuesto de ingresos y Egresos

250 ML 500 ML 1 litro Ingresos Totales
Año Unidades Precio Ventas Unidades Precio Ventas Unidades Precio Ventas
1 23,000 Q 5.00 Q 115,000.00 26,000 Q 7.00 Q 182,000.00 17,000 Q 10.00 Q 170,000.00 Q 467,000.00
2 27,140 Q 5.00 Q 135,700.00 30,680 Q 7.00 Q 214,760.00 20,060 Q 10.00 Q 200,600.00 Q 551,060.00
3 32,025 Q 5.00 Q 160,126.00 36,202 Q 7.00 Q 253,416.80 23,671 Q 10.00 Q 236,708.00 Q 650,250.80
4 38,430 Q 5.00 Q 192,151.20 43,443 Q 7.00 Q 304,100.16 28,405 Q 10.00 Q 284,049.60 Q 780,300.96
5 46,116 Q 5.00 Q 230,581.44 52,131 Q 7.00 Q 364,920.19 34,086 Q 10.00 Q 340,859.52 Q 936,361.15

250 ML 500 ML 1 litro Egresos Totales

Año Unidades Costos Costos Totales Unidades Costos Costos Totales Unidades Costos Costos Totales
1 23,000 Q 3.00 Q 69,000.00 26,000 Q 5.00 Q 130,000.00 17,000 Q 7.00 Q 119,000.00 Q 318,000.00
2 27,140 Q 3.00 Q 81,420.00 30,680 Q 5.00 Q 153,400.00 20,060 Q 7.00 Q 140,420.00 Q 375,240.00
3 32,025 Q 3.00 Q 96,075.60 36,202 Q 5.00 Q 181,012.00 23,671 Q 7.00 Q 165,695.60 Q 442,783.20
4 38,430 Q 3.00 Q 115,290.72 43,443 Q 5.00 Q 217,214.40 28,405 Q 7.00 Q 198,834.72 Q 531,339.84
5 46,116 Q 3.00 Q 138,348.86 52,131 Q 5.00 Q 260,657.28 34,086 Q 7.00 Q 238,601.66 Q 637,607.81

Año Cuota nivelada Intereses Amortizacion Saldo

0 400,000.00
1 -Q127,911.14 72,000.00 -Q55,911.14 344,088.86
2 -Q127,911.14 61,936.00 -Q65,975.14 278,113.72
3 -Q127,911.14 50,060.47 -Q77,850.67 200,263.06
4 -Q127,911.14 36,047.35 -Q91,863.79 108,399.27
5 -Q127,911.14 19,511.87 -Q108,399.27 -