ANALISIS FINANCIERO  

   
TALLER PRACTICO 1 APPLE         

PRESENTADO POR:
PAULA ALEJANDRA GAITAN ARENAS ID  716769

  DIRIGIDO A:
GERMAN FUENTES  RODRIGUEZ

CORPORACIÓN UNIVERSITARIA MINUTO DE DIOS

ADMINISTRACION FINANCIERA
OCTAVO SEMESTRE
VILLAVICENCIO
2023
 Apple Inc Com
En Dollar US en miles

Consolidado 29/09/2012 28/09/2013 27/09/2014 26/09/2015 24/09/2016

EST RESULT
Meses 12 12 12 12 12
Origen de los datos divulgado divulgado divulgado divulgado divulgado

+Ingresos netos 156,508,000 170,910,000 182,795,000 233,715,000 215,639,000

-Costo de ventas 87,846,000 106,606,000 112,258,000 140,089,000 131,376,000
=Ganancia bruta 68,662,000 64,304,000 70,537,000 93,626,000 84,263,000
-Gastos GAV y R&D 13,421,000 15,305,000 18,034,000 22,396,000 24,239,000
-Otros gastos (ingr) oper 0 0 0 0 0
=Ganancias (perdidas) de actividades operacionales EBIT 55,241,000 48,999,000 52,503,000 71,230,000 60,024,000
-Gastos (ingr) financ net 0 0 0 0 0
+Result inver permanent 0 0 0 0 0
+Otros ingresos (gastos) 522,000 1,156,000 980,000 1,285,000 1,348,000
=Ganancia (perdida), antes de impuestos 55,763,000 50,155,000 53,483,000 72,515,000 61,372,000
-Gasto por impuestos a las ganancias 14,030,000 13,118,000 13,973,000 19,121,000 15,685,000
-Otros 0 0 0 0 0
=Ganancia (perdida) procedente de operaciones continuadas 41,733,000 37,037,000 39,510,000 53,394,000 45,687,000
+Ganancia (perdida) procedente de operaciones discontinuadas 0 0 0 0 0
+Itemes extraordinarios 0 0 0 0 0
+Cambios princ contab 0 0 0 0 0
=Utilidad consolidada 41,733,000 37,037,000 39,510,000 53,394,000 45,687,000
-Ganancia (perdida), atribuible a participaciones no controladoras 0 0 0 0 0
=Ganancia (perdida) neta 41,733,000 37,037,000 39,510,000 53,394,000 45,687,000

FLUJO CAJA
Meses 12 12 12 12 12
Origen de los datos divulgado divulgado divulgado divulgado divulgado

+Flujos de efectivo netos procedentes de (utilizados en) actividades de operacion 50,856,000 53,666,000 59,713,000 81,266,000 65,824,000
Ganancia neta 41,733,000 37,037,000 39,510,000 53,394,000 45,687,000
Depreciacion y amortizacion 3,277,000 6,757,000 7,946,000 11,257,000 10,505,000
Flujo de camb act y pasv -299,000 6,478,000 7,047,000 11,647,000 484,000
Otr Itms del Flujo Cj Op 6,145,000 3,394,000 5,210,000 4,968,000 9,148,000
+Flujos de efectivo netos procedentes de (utilizados en) actividades de inversion -48,227,000 -33,774,000 -22,579,000 -56,274,000 -45,977,000
Activos fijos neto -9,402,000 -9,076,000 -9,813,000 -11,488,000 -13,548,000
Compra de bienes de uso -9,402,000 -9,076,000 -9,813,000 -11,488,000 -13,548,000
Importes procedentes de la venta de propiedades, planta y equipo 0 0 0 0 0
Investimentos neto -38,777,000 -24,538,000 -12,782,000 -44,760,000 -32,319,000
Compra de investimentos -151,582,000 -148,985,000 -220,893,000 -166,745,000 -144,113,000
Venda de investimentos 112,805,000 124,447,000 208,111,000 121,985,000 111,794,000
Otr invest adquir (vend) 0 0 0 0 0
Otr itemes flujo caj inv -48,000 -160,000 16,000 -26,000 -110,000
+Flujos de efectivo netos procedentes de (utilizados en) actividades de financiacion -1,698,000 -16,379,000 -37,549,000 -17,716,000 -20,483,000
Prestamos netos 0 0 6,306,000 2,191,000 22,057,000
Financiamientos obtenid 0 0 6,306,000 2,191,000 24,954,000
Financiamientos pagados 0 0 0 0 -2,500,000
Otr financ obten (pagad) 0 0 0 0 -397,000
Aumento neto de capital 665,000 -5,434,000 -32,310,000 -7,596,000 -29,227,000
Incremento de capital 665,000 17,426,000 12,690,000 27,657,000 495,000
Reduccion de capital 0 -22,860,000 -45,000,000 -35,253,000 -29,722,000
Dividendos pagados -2,488,000 -10,564,000 -11,126,000 -11,561,000 -12,150,000
Otr Itms del Flujo Cj Fi 125,000 -381,000 -419,000 -750,000 -1,163,000
+Operaciones discontinuad 0 0 0 0 0
+Efectos de la variacion en la tasa de cambio sobre el efectivo y equivalentes al efectivo 0 0 0 0 0
+Otras variaciones 0 0 0 0 0
=Incremento (disminucion) neto de efectivo y equivalentes al efectivo 931,000 3,513,000 -415,000 7,276,000 -636,000

ACTIVO
Activo total 176,064,000 207,000,000 231,839,000 290,479,000 321,686,000
Activo Corriente 57,653,000 73,286,000 68,531,000 89,378,000 106,869,000
Efectivo e Invers CP 29,129,000 40,546,000 25,077,000 41,601,000 67,155,000
Cuentas por cobrar corrientes 10,930,000 13,102,000 17,460,000 16,849,000 15,754,000
Inventarios corrientes 791,000 1,764,000 2,111,000 2,349,000 2,132,000
Otros Activos CP 16,803,000 17,874,000 23,883,000 28,579,000 21,828,000
Inversiones permanent 0 0 0 0 170,430,000
Propiedades, planta y equipo neto 15,452,000 16,597,000 20,624,000 22,471,000 27,010,000
Intangibles y agio 5,359,000 5,756,000 8,758,000 9,009,000 8,620,000
Otros activos 97,600,000 111,361,000 133,926,000 169,621,000 8,757,000
Activo no corriente 118,411,000 133,714,000 163,308,000 201,101,000 214,817,000
PASIVO
Pasivo + patrimonio neto 176,064,000 207,000,000 231,839,000 290,479,000 321,686,000
Pasivo total 57,854,000 83,451,000 120,292,000 171,124,000 193,437,000
Pasivo Corriente 38,542,000 43,658,000 63,448,000 80,610,000 79,006,000
Provedores corrientes 21,175,000 22,367,000 30,196,000 35,490,000 37,294,000
Deudas Financieras CP 0 0 6,308,000 10,999,000 11,605,000
Otros Pasivos CP 17,367,000 21,291,000 26,944,000 34,121,000 30,107,000
Obligaciones LP 0 16,960,000 28,987,000 53,463,000 75,427,000
Impuestos Diferidos LP 0 0 0 0 0
Otras Obligac Diversas 19,312,000 22,833,000 27,857,000 37,051,000 39,004,000
Patrimonio neto consolidado 118,210,000 123,549,000 111,547,000 119,355,000 128,249,000
Participaciones no controladoras 0 0 0 0 0
Patrimonio neto (participacion controladora) 118,210,000 123,549,000 111,547,000 119,355,000 128,249,000
Capital preferencial 0 0 0 0 0
Cap comun y adicional 16,422,000 19,764,000 23,313,000 27,416,000 31,251,000
Ganancias (perdidas) acumuladas 101,289,000 104,256,000 87,152,000 92,284,000 96,364,000
Other equity 499,000 -471,000 1,082,000 -345,000 634,000

CANT ACCION
Total de acciones outst 937,406 908,497 5,987,867 5,702,722 5,388,443

DIVERSOS
Reexpres (inibe subtrac) No No No No No
Fecha del Balance 29/09/2012 28/09/2013 27/09/2014 26/09/2015 24/09/2016
Fecha de divulgacion (de esta publicacion) 31/10/2012 30/10/2013 27/10/2014 28/10/2015 25/10/2016
Fecha ult rectificacion hecha por Economatica 26/06/2017 26/06/2017 23/06/2017 23/06/2017 22/06/2017
Indice utilizado para generar valores de 3 y 12 meses - - - - -
Formato del balance US Indust US Indust US Indust US Indust US Indust
Consolidado Si Si Si Si Si
Tipo de documento 10-K 10-K 10-K 10-K 10-K
 Economatica
les

30/09/2017 29/09/2018 28/09/2019 26/09/2020 25/09/2021 24/09/2022

12 12 12 12 12 12
divulgado divulgado divulgado divulgado divulgado divulgado

229,234,000 265,595,000 260,174,000 274,515,000 365,817,000 394,328,000

141,048,000 163,756,000 161,782,000 169,559,000 212,981,000 223,546,000
88,186,000 101,839,000 98,392,000 104,956,000 152,836,000 170,782,000
26,842,000 30,941,000 34,462,000 38,668,000 43,887,000 51,345,000
0 0 0 0 0 0
61,344,000 70,898,000 63,930,000 66,288,000 108,949,000 119,437,000
0 0 0 0 0 0
0 0 0 0 0 0
2,745,000 2,005,000 1,807,000 803,000 258,000 -334,000
64,089,000 72,903,000 65,737,000 67,091,000 109,207,000 119,103,000
15,738,000 13,372,000 10,481,000 9,680,000 14,527,000 19,300,000
0 0 0 0 0 0
48,351,000 59,531,000 55,256,000 57,411,000 94,680,000 99,803,000
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
48,351,000 59,531,000 55,256,000 57,411,000 94,680,000 99,803,000
0 0 0 0 0 0
48,351,000 59,531,000 55,256,000 57,411,000 94,680,000 99,803,000

12 12 12 12 12 12
divulgado divulgado divulgado divulgado divulgado divulgado

63,598,000 77,434,000 69,391,000 80,674,000 104,038,000 122,151,000

48,351,000 59,531,000 55,256,000 57,411,000 94,680,000 99,803,000
10,157,000 10,903,000 12,547,000 11,056,000 11,284,000 11,104,000
-5,550,000 34,694,000 -3,488,000 5,690,000 -4,911,000 1,200,000
10,640,000 -27,694,000 5,076,000 6,517,000 2,985,000 10,044,000
-46,446,000 16,066,000 45,896,000 -4,289,000 -14,545,000 -22,354,000
-12,795,000 -13,313,000 -10,495,000 -7,309,000 -11,085,000 -10,708,000
-12,795,000 -13,313,000 -10,495,000 -7,309,000 -11,085,000 -10,708,000
0 0 0 0 0 0
-33,871,000 30,124,000 57,469,000 3,811,000 -2,852,000 -9,866,000
-160,210,000 -73,948,000 -41,255,000 -116,672,000 -109,722,000 -77,229,000
126,339,000 104,072,000 98,724,000 120,483,000 106,870,000 67,363,000
0 0 0 0 0 0
220,000 -745,000 -1,078,000 -791,000 -608,000 -1,780,000
-17,347,000 -87,876,000 -90,976,000 -86,820,000 -93,353,000 -110,749,000
29,014,000 432,000 -7,819,000 2,499,000 12,665,000 -123,000
28,662,000 6,969,000 6,963,000 16,091,000 20,393,000 5,465,000
-3,500,000 -6,500,000 -8,805,000 -12,629,000 -8,750,000 -9,543,000
3,852,000 -37,000 -5,977,000 -963,000 1,022,000 3,955,000
-32,345,000 -72,069,000 -66,116,000 -71,478,000 -84,866,000 -89,402,000
555,000 669,000 781,000 880,000 1,105,000 0
-32,900,000 -72,738,000 -66,897,000 -72,358,000 -85,971,000 -89,402,000
-12,769,000 -13,712,000 -14,119,000 -14,081,000 -14,467,000 -14,841,000
-1,247,000 -2,527,000 -2,922,000 -3,760,000 -6,685,000 -6,383,000
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
 -195,000 5,624,000 24,311,000 -10,435,000 -3,860,000 -10,952,000

375,319,000 365,725,000 338,516,000 323,888,000 351,002,000 352,755,000

128,645,000 131,339,000 162,819,000 143,713,000 134,836,000 135,405,000
74,181,000 66,301,000 100,557,000 90,943,000 62,639,000 48,304,000
17,874,000 23,186,000 22,926,000 16,120,000 26,278,000 28,184,000
4,855,000 3,956,000 4,106,000 4,061,000 6,580,000 4,946,000
31,735,000 37,896,000 35,230,000 32,589,000 39,339,000 53,971,000
194,714,000 170,799,000 105,341,000 100,887,000 127,877,000 120,805,000
33,783,000 41,304,000 37,378,000 36,766,000 39,440,000 42,117,000
8,015,000 0 0 0 0 0
10,162,000 22,283,000 32,978,000 42,522,000 48,849,000 54,428,000
246,674,000 234,386,000 175,697,000 180,175,000 216,166,000 217,350,000

375,319,000 365,725,000 338,516,000 323,888,000 351,002,000 352,755,000

241,272,000 258,578,000 248,028,000 258,549,000 287,912,000 302,083,000
100,814,000 116,866,000 105,718,000 105,392,000 125,481,000 153,982,000
49,049,000 55,888,000 46,236,000 42,296,000 54,763,000 64,115,000
18,473,000 20,748,000 16,240,000 13,769,000 15,613,000 21,110,000
33,292,000 40,230,000 43,242,000 49,327,000 55,105,000 68,757,000
97,207,000 93,735,000 91,807,000 98,667,000 109,106,000 98,959,000
0 0 0 0 0 0
43,251,000 47,977,000 50,503,000 54,490,000 53,325,000 49,142,000
134,047,000 107,147,000 90,488,000 65,339,000 63,090,000 50,672,000
0 0 0 0 0 0
134,047,000 107,147,000 90,488,000 65,339,000 63,090,000 50,672,000
0 0 0 0 0 0
35,867,000 40,201,000 45,174,000 50,779,000 57,365,000 64,849,000
98,330,000 70,400,000 45,898,000 14,966,000 5,562,000 -3,068,000
-150,000 -3,454,000 -584,000 -406,000 163,000 -11,109,000

5,165,228 4,829,926 4,519,180 17,102,536 16,530,166 16,070,752

No No No No No No
30/09/2017 29/09/2018 28/09/2019 26/09/2020 25/09/2021 24/09/2022
03/11/2017 05/11/2018 31/10/2019 30/10/2020 29/10/2021 28/10/2022
06/11/2017 06/11/2018 01/11/2019 03/11/2020 01/11/2021 29/10/2022
- - - - - -
US Indust US Indust US Indust US Indust US Indust US Indust
Si Si Si Si Si Si
10-K 10-K 10-K 10-K 10-K 10-K
 TIPO DE
INDICADO
R RAZÓN FINANCIERA
Razón Corriente
Capital de Trabajo
Liquidez
Capital de Trabajo Neto Operativo
Prueba Ácida
Rotación de Cartera
Días de Cuentas por Cobrar
Rotación de Inventario
Días de Inventario
Rotación
Rotación de Proveedores
Rotación de Activo
Rotación KNTO
Ciclo de Efectivo
Margen Bruto de Utilidad
Margen Operacional de Utilidad
Margen Neto de Utilidad
Rendimiento del Patrimonio
Rentabilidad
Rentabilidad del Activo Total
Rentabilidad del Activo Corriente
Rentabilidad del Activo no Corriente
Rentabilidad Operativa de los Activos
Nivel de Endeudamiento
Endeudamiento
Cobertura de Intereses
FÓRMULA
Activo Corriente/Pasivo Corriente
Activo Corriente - Pasivo Corriente
Cuentas x Cobrar + Inventarios - Cuentas por Pagar Prov
(Activo Corriente - Inventarios)/Pasivo Corriente
Ventas a Crédito / Cuentas por Cobrar
Cuentas x Cobrar x 360/Ventas a Crédito
Costo de Ventas / Inventarios Promedio
Inventario x 360 / Costo de Ventas
(Cuentas por Pagar Proveedores x 360) / Compras a Crédi
Ventas / Activos
Ventas / KNTO
Días de Inventarios + Días CXC - Días de CXP
Utilidad Bruta / Ventas Netas
Utilidad Operacional / Ventas Netas
Utilidad Neta / Ventas Netas
Utilidad Neta / Patrimonio
Utilidad Neta / Activo Total
Utilidad Operacional / Activo Corriente
Utilidad Operacional / Activo no Corriente
Utilidad Operacional / Activo
Pasivo Total / Activo Total
Utilidad Operacional / Gastos Financieros
 29/09/2012 28/09/2013 27/09/2014 26/09/2015 24/09/2016

1.5 1.7 1.1 1.1 1.4

$ 19,111,000.00 $ 29,628,000.00 $ 5,083,000.00 $ 8,768,000.00 $ 27,863,000.00
-$ 9,453,988.00 -$ 7,500,988.00 -$ 10,624,988.00 -$ 16,291,988.00 -$ 19,407,988.00
1.48 1.64 1.05 1.08 1.33
14 13 10 14 14
25 28 34 26 26
111 60 53 60 62
3 6 7 6 6
87 76 97 91 102
0.89 0.83 0.79 0.80 0.67
-17 -23 -17 -14 -11
-58 -42 -56 -59 -70
0.44 0.38 0.39 0.40 0.39
0.35 0.29 0.29 0.30 0.28
0.27 0.22 0.22 0.23 0.21
0.35 0.30 0.35 0.45 0.36
0.24 0.18 0.17 0.18 0.14
0.96 0.67 0.77 0.80 0.56
0.47 0.37 0.32 0.35 1.35
0.31 0.24 0.23 0.25 0.19
0.33 0.40 0.52 0.59 0.60
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
 30/09/2017 29/09/2018 28/09/2019 26/09/2020 25/09/2021

1.3 1.1 1.5 1.4 1.1

$ 27,831,000.00 $ 14,473,000.00 $ 57,101,000.00 $ 38,321,000.00 $ 9,355,000.00
-$ 26,319,988.00 -$ 28,745,988.00 -$ 19,203,988.00 -$ 22,114,988.00 -$ 21,904,988.00
1.23 1.09 1.50 1.33 1.02
13 11 11 17 14
28 31 32 21 26
29 41 39 42 32
12 9 9 9 11
125 123 103 90 93
0.61 0.73 0.77 0.85 1.04
-9 -9 -14 -12 -17
-85 -83 -62 -60 -56
0.38 0.38 0.38 0.38 0.42
0.27 0.27 0.25 0.24 0.30
0.21 0.22 0.21 0.21 0.26
0.36 0.56 0.61 0.88 1.50
0.13 0.16 0.16 0.18 0.27
0.48 0.54 0.39 0.46 0.81
1.18 1.11 0.91 0.84 1.23
0.16 0.19 0.19 0.20 0.31
0.64 0.71 0.73 0.80 0.82
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
 24/09/2022

0.9
-$ 18,577,000.00
-$ 30,984,988.00
0.85
14
26
45
8
103
1.12
-13
-70
0.43
0.30
0.25
1.97
0.28
0.88
1.24
0.34
0.86
#DIV/0!