ALUMNO: SEBASTIAN PAOLO LOZANO HORNA

CODIGO: U20224865

Años 0 1 2
S/176,000.00 S/268,000.00
Ventas

Costo de ventas S/81,500.00 S/92,300.00

Utilidad Bruta S/94,500.00 S/175,700.00
Gastos operativos S/0.00 S/0.00
Utilidad antes de impuesto S/94,500.00 S/175,700.00
I.R 29.50% S/27,877.50 S/51,831.50
Utilidad Neta S/66,622.50 S/123,868.50

METODO NOPAT
Flujo de Caja Libre S/66,622.50 S/123,868.50
Devolución de la Deprecaiación

Devoluación del A.F

Devoluciaón del Capital de trabajo
Devolución de Capital adicional

Inversiones
Capital de Trabajo -S/56,000.00
Activo Fijo -S/695,000.00
Capital adicional
Flujo de Caja libre -S/751,000.00 S/66,622.50 S/123,868.50
Pago de las cuota S/76,107.13 S/76,107.13
S/12,637.80 S/10,871.32

Financiamiento bancario S/238,000.00

Flujo de Caja del accionista -S/513,000.00 S/3,153.17 S/58,632.69

CALCULO DEL VAN

COK 11%
INERSION INICIAL
0 -S/751,000.00 -S/676,576.58
1 S/3,153.17 S/2,840.70
2 S/58,632.69 S/52,822.24
 3 S/169,207.24 S/152,438.95
4 S/184,571.75 S/166,280.85
5 S/200,617.46 S/180,736.45
6 S/1,044,440.05 S/940,936.99
S/819,479.60

VAN S/973,191.30
TIR 17%
C/B S/68,479.60
 3 4 5 6
S/450,000.00 S/477,000.00 S/505,620.00 S/535,957.20

S/114,500.00 S/116,217.50 S/117,960.76 S/119,730.17

S/335,500.00 S/360,782.50 S/387,659.24 S/416,227.03
S/0.00 S/0.00 S/0.00 S/0.00
S/335,500.00 S/360,782.50 S/387,659.24 S/416,227.03
S/98,972.50 S/106,430.84 S/114,359.48 S/122,786.97
S/236,527.50 S/254,351.66 S/273,299.76 S/293,440.05

S/236,527.50 S/254,351.66 S/273,299.76 S/293,440.05

S/695,000.00
S/56,000.00

S/236,527.50 S/254,351.66 S/273,299.76 S/1,044,440.05

S/76,107.13 S/76,107.13 S/76,107.13 S/0.00
S/8,786.86 S/6,327.21 S/3,424.82

S/169,207.24 S/184,571.75 S/200,617.46 S/1,044,440.05

Inversion total S/751,000.00

Inversión en C.T S/56,000.00

Inversión en A.F S/695,000.00

Depreciacion AF S/ 152,000.00

Inversión Total
Aporte Propio S/513,000.00
Financiamiento Bancario S/238,000.00

Años Saldo Intereses Amortizacion

0 S/238,000.00
1 S/204,732.87 S/42,840.00 S/33,267.13
2 S/165,477.66 S/36,851.92 S/39,255.21
3 S/119,156.52 S/29,785.98 S/46,321.15
4 S/64,497.56 S/21,448.17 S/54,658.95
5 S/0.00 S/11,609.56 S/64,497.56
 5 años

Cuota S/ 76,107.13
Monto 238000
Tasa 18%

Cuota fija ESCUDO FISCAL

S/76,107.13 S/12,637.80
S/76,107.13 S/10,871.32
S/76,107.13 S/8,786.86
S/76,107.13 S/6,327.21
S/76,107.13 S/3,424.82