concepto Jan-21 Feb-21 Mar-21

ventas por unidad 10,000 11,500 13,225

precio vta unitario 25,000 25,000 25,000
costo materia prima unitario 15,000 15,000 15,000
No de trabajadores 10 10 10
gtos de administración 56,000,000 56,000,000 56,000,000
Gtos de despacho 10% 10% 10%
Impuestos 31% 31% 31%
saldo inicial de caja 20,000,000

ESTADO DE RESULTADOS Jan-21 Feb-21 Mar-21

VENTAS 250,000,000 287,500,000 330,625,000
COSTO DE VENTAS 167,844,235 190,344,235 216,219,235
MATERIALES 150,000,000 172,500,000 198,375,000
MANO DE OBRA 17,844,235 17,844,235 17,844,235
UTILIDAD BRUTA 82,155,765 97,155,765 114,405,765
GASTOS DE ADMINISTRACIÓN 56,000,000 56,000,000 56,000,000
GASTO DE VENTAS 25,000,000 28,750,000 33,062,500
UTILIDAD ANTES DE INTERESES 1,155,765 12,405,765 25,343,265
INTERESES 412,362.61 396,687.62 380,824.54
UTILIDAD ANTES DE IMPUESTOS 743,403 12,009,078 24,962,441
IMPUESTOS 230,455 3,722,814 7,738,357
UTILIDAD NETA 512,948 8,286,264 17,224,084

FLUJO DE CAJA OPERATIVO

INGRESOS Jan-21 Feb-21 Mar-21
Ingresos por ventas
Contado 223,125,000 256,593,750 295,082,813
Crédito 74,375,000 85,531,250
Ingresos en efectivo 223,125,000 330,968,750 380,614,063

EGRESOS Jan-21 Feb-21 Mar-21

Pago IVA - 40,850,000.00
Pago materiales 150,000,000.00 172,500,000.00
Mano de obra
Sueldos 11,171,720 11,171,720 11,171,720
Seguridad Social 2,485,000.00 2,485,000.00 2,485,000.00
Parafiscales 900,000.00 900,000.00 900,000.00
Elementos de trabajo 400,000.00
Dotación
Primas
Cesantias 11,171,720
intereses cesantias 1,340,606
vacaciones
gastos de administracion 56,000,000 56,000,000 56,000,000
gastos de ventas 25,000,000 28,750,000 33,062,500
Total egresos por operación 97,297,326.40 260,478,440.00 316,969,220.00

FLUJO DE CAJA DE OPERACIÓN 125,827,673.60 70,490,310.00 63,644,842.50

FLUJO DE CAJA FINANCIACIÓN

Jan-21 Feb-21 Mar-21
Pago interes
Amortización capital
Desembolso de créditos
Ventas participación
Flujo efectivo de financiación - - -

FLUJO DE CAJA COMPAÑÍA Jan-21 Feb-21 Mar-21

Saldo Inicial 20,000,000.00 145,827,673.60 216,317,983.60
Flujo de caja operación 125,827,673.60 70,490,310.00 63,644,842.50
Flujo caja financiación - -
Flujo caja inversión
Saldo final caja 145,827,673.60 216,317,983.60 279,962,826.10
 Apr-21 May-21 Jun-21 Jul-21 Aug-21
15,209 17,490 20,114 23,131 26,600
25,000 25,000 31,250 31,250 31,250
15,000 15,000 15,000 15,000 15,000
10 10 10 10 10
56,000,000 56,000,000 56,000,000 56,000,000 56,000,000
10% 10% 10% 10% 10%
31% 31% 31% 31% 31%

Apr-21 May-21 Jun-21 Jul-21 Aug-21

380,218,750 437,251,563 628,549,121 722,831,489 831,256,213
245,975,485 280,195,172 319,547,813 364,803,349 416,847,217
228,131,250 262,350,938 301,703,578 346,959,115 399,002,982
17,844,235 17,844,235 17,844,235 17,844,235 17,844,235
134,243,265 157,056,390 309,001,308 358,028,140 414,408,996
56,000,000 56,000,000 56,000,000 56,000,000 56,000,000
38,021,875 43,725,156 62,854,912 72,283,149 83,125,621
40,221,390 57,331,234 190,146,396 229,744,991 275,283,375
364,771.09 348,525.01 332,083.97 315,445.65 298,607.66
39,856,619 56,982,709 189,814,312 229,429,545 274,984,767
12,355,552 17,664,640 58,842,437 71,123,159 85,245,278
27,501,067 39,318,069 130,971,876 158,306,386 189,739,489

Apr-21 May-21 Jun-21 Jul-21 Aug-21

339,345,234 390,247,020 560,980,091 645,127,104 741,896,170

98,360,938 113,115,078 130,082,340 186,993,364 215,042,368
437,706,172 503,362,098 691,062,430 832,120,468 956,938,538

Apr-21 May-21 Jun-21 Jul-21 Aug-21

54,024,125.00 95,331,771.91
198,375,000.00 228,131,250.00 262,350,937.50 301,703,578.13 346,959,114.84

11,171,720 11,171,720 11,171,720 11,171,720 11,171,720

2,485,000.00 2,485,000.00 2,485,000.00 2,485,000.00 2,485,000.00
900,000.00 900,000.00 900,000.00 900,000.00 900,000.00

2,400,000.00 2,400,000.00
5,583,625.66

56,000,000 56,000,000 56,000,000 56,000,000 56,000,000

 38,021,875 43,725,156 62,854,912 72,283,149 83,125,621
309,353,595.00 396,437,251.25 401,346,195.27 539,875,218.96 503,041,456.11

128,352,576.88 106,924,846.41 289,716,235.15 292,245,248.72 453,897,081.73

Apr-21 May-21 Jun-21 Jul-21 Aug-21

- - - - -

Apr-21 May-21 Jun-21 Jul-21 Aug-21

279,962,826.10 408,315,402.98 515,240,249.38 804,956,484.54 1,097,201,733.26
128,352,576.88 106,924,846.41 289,716,235.15 292,245,248.72 453,897,081.73
- - - - -

408,315,402.98 515,240,249.38 804,956,484.54 1,097,201,733.26 1,551,098,814.99

 Sep-21 Oct-21 Nov-21 Dec-21
30,590 35,179 40,456 46,524
31,250 31,250 31,250 31,250
15,000 15,000 15,000 15,000
10 10 10 10
56,000,000 56,000,000 56,000,000 56,000,000
10% 10% 10% 10%
31% 31% 31% 31%

Sep-21 Oct-21 Nov-21 Dec-21

955,944,645 1,099,336,341 1,264,236,792 1,453,872,311
476,697,664 545,525,678 624,677,895 715,702,944
458,853,429 527,681,444 606,833,660 697,858,709
17,844,235 17,844,235 17,844,235 17,844,235
479,246,981 553,810,663 639,558,898 738,169,367
56,000,000 56,000,000 56,000,000 56,000,000
95,594,464 109,933,634 126,423,679 145,387,231
327,652,516 387,877,029 457,135,218 536,782,136
281,567.61 264,323.09 246,871.63 229,210.75
327,370,949 387,612,706 456,888,347 536,552,925
101,484,994 120,159,939 141,635,387 166,331,407
225,885,954 267,452,767 315,252,959 370,221,519

Sep-21 Oct-21 Nov-21 Dec-21

853,180,595 981,157,685 1,128,331,337 1,297,581,038

247,298,723 284,393,532 327,052,562 376,110,446
1,100,479,319 1,265,551,216 1,455,383,899 1,673,691,484

Sep-21 Oct-21 Nov-21 Dec-21

153,543,864.95 203,061,761.39
399,002,982.07 458,853,429.38 527,681,443.79 606,833,660.36

11,171,720 11,171,720 11,171,720 11,171,720

2,485,000.00 2,485,000.00 2,485,000.00 2,485,000.00
900,000.00 900,000.00 900,000.00 900,000.00

2,400,000.00
5583625.656

56,000,000 56,000,000 56,000,000 56,000,000

 95,594,464 109,933,634 126,423,679 145,387,231
718,698,031.47 639,343,783.50 927,723,604.42 830,761,237.14

381,781,287.04 626,207,432.79 527,660,294.32 842,930,246.41

Sep-21 Oct-21 Nov-21 Dec-21

- - - -

Sep-21 Oct-21 Nov-21 Dec-21

1,551,098,814.99 1,932,880,102.04 2,559,087,534.83 3,086,747,829.14
381,781,287.04 626,207,432.79 527,660,294.32 842,930,246.41
- - - -

1,932,880,102.04 2,559,087,534.83 3,086,747,829.14 3,929,678,075.56

 VP 50,000,000
IP 1% MENSUAL
N 36 MESES
CUOTA $ 1,718,611.38

fecha SALDO INICIAL CUOTA INTERES

0 11/30/2019
1 12/30/2019 50,000,000.00 $ 1,718,611.38 600,000.00
2 1/30/2020 48,881,388.62 $ 1,718,611.38 586,576.66
3 2/29/2020 47,749,353.91 $ 1,718,611.38 572,992.25
4 3/30/2020 46,603,734.77 $ 1,718,611.38 559,244.82
5 4/30/2020 45,444,368.21 $ 1,718,611.38 545,332.42
6 5/30/2020 44,271,089.25 $ 1,718,611.38 531,253.07
7 6/30/2020 43,083,730.94 $ 1,718,611.38 517,004.77
8 7/30/2020 41,882,124.34 $ 1,718,611.38 502,585.49
9 8/30/2020 40,666,098.45 $ 1,718,611.38 487,993.18
10 9/30/2020 39,435,480.25 $ 1,718,611.38 473,225.76
11 10/30/2020 38,190,094.64 $ 1,718,611.38 458,281.14
12 11/30/2020 36,929,764.39 $ 1,718,611.38 443,157.17
13 12/30/2020 35,654,310.19 $ 1,718,611.38 427,851.72
14 1/30/2021 34,363,550.53 $ 1,718,611.38 412,362.61
15 2/28/2021 33,057,301.76 $ 1,718,611.38 396,687.62
16 3/30/2021 31,735,378.00 $ 1,718,611.38 380,824.54
17 4/30/2021 30,397,591.16 $ 1,718,611.38 364,771.09
18 5/30/2021 29,043,750.87 $ 1,718,611.38 348,525.01
19 6/30/2021 27,673,664.51 $ 1,718,611.38 332,083.97
20 7/30/2021 26,287,137.10 $ 1,718,611.38 315,445.65
21 8/30/2021 24,883,971.37 $ 1,718,611.38 298,607.66
22 9/30/2021 23,463,967.65 $ 1,718,611.38 281,567.61
23 10/30/2021 22,026,923.88 $ 1,718,611.38 264,323.09
24 11/30/2021 20,572,635.59 $ 1,718,611.38 246,871.63
25 12/30/2021 19,100,895.83 $ 1,718,611.38 229,210.75
26 1/30/2022 17,611,495.21 $ 1,718,611.38 211,337.94
27 2/28/2022 16,104,221.77 $ 1,718,611.38 193,250.66
28 3/30/2022 14,578,861.05 $ 1,718,611.38 174,946.33
29 4/30/2022 13,035,196.01 $ 1,718,611.38 156,422.35
30 5/30/2022 11,473,006.98 $ 1,718,611.38 137,676.08
31 6/30/2022 9,892,071.68 $ 1,718,611.38 118,704.86
32 7/30/2022 8,292,165.17 $ 1,718,611.38 99,505.98
33 8/30/2022 6,673,059.77 $ 1,718,611.38 80,076.72
34 9/30/2022 5,034,525.11 $ 1,718,611.38 60,414.30
35 10/30/2022 3,376,328.03 $ 1,718,611.38 40,515.94
36 11/30/2022 1,698,232.59 $ 1,718,611.38 20,378.79
11,870,009.63 50,000,000.00
ABONO A CAPITA SALDO FINAL
50,000,000
1,118,611.38 48,881,389
1,132,034.72 47,749,354
1,145,619.13 46,603,735
1,159,366.56 45,444,368
1,173,278.96 44,271,089
1,187,358.31 43,083,731
1,201,606.61 41,882,124
1,216,025.89 40,666,098 412,362.61 396,687.62 380,824.54
1,230,618.20 39,435,480 1,306,248.77 1321923.75763 1337786.84272
1,245,385.62 38,190,095
1,260,330.24 36,929,764
1,275,454.21 35,654,310
1,290,759.66 34,363,551
1,306,248.77 33,057,302
1,321,923.76 31,735,378
1,337,786.84 30,397,591
1,353,840.28 29,043,751
1,370,086.37 27,673,665
1,386,527.40 26,287,137
1,403,165.73 24,883,971
1,420,003.72 23,463,968
1,437,043.77 22,026,924
1,454,288.29 20,572,636
1,471,739.75 19,100,896
1,489,400.63 17,611,495
1,507,273.44 16,104,222
1,525,360.72 14,578,861
1,543,665.05 13,035,196
1,562,189.03 11,473,007
1,580,935.29 9,892,072
1,599,906.52 8,292,165
1,619,105.40 6,673,060
1,638,534.66 5,034,525
1,658,197.08 3,376,328
1,678,095.44 1,698,233
1,698,232.59 - 0
364,771.09 348,525.01 332,083.97 315,445.65 298,607.66 281,567.61 264,323.09 246,871.63
1353840.28 1370086.37 1386527.4 1403165.73 1420003.72 1437043.77 1454288.29 1471739.75
229,210.75
1489400.63
MANO DE OBRA POR 1 EMPLEADO POR 10 EMPLEADOS
BASICO 1,000,000 10,000,000
AUXILIO DE TRANSPORTE 117,172 1,171,720
TOTAL DEVENGADO 1,117,172 11,171,720
PRESTACIONES SOCIALES 2,050,000
APORTE A SALUD 9% 85,000 850,000
APORTE A PENSION 12.00% 120,000 1,200,000
ARL 4.35% 43,500 435,000
CESANTIAS 8.33% 93,060 930,604
INTERESES A LAS CESANTIAS 1% 931 9,306
PRIMAS 8.33% 93,060 930,604
VACACIONES 4.17% 41,700 417,000
PARAFISCALES 900,000
CAJA DE COMPENSACIÓN FA 4% 40,000 400,000
ICBF 3% 30,000 300,000
SENA 2% 20,000 200,000
OTROS -
DOTACIÓN 60,000 600,000
ELEMENTOS DE TRABAJO 40,000 400,000

TOTAL 1,784,424 17,844,235

 89,167 8.33%
X 100%