EMPRESA S.A.

ESTADO DE RESULTADOS

Análisis Horizontal Periodo 2021

VENTAS $156,000.00
COSTO DE VENTAS $46,800.00
(=) UTILIDAD BRUTA EN VENTAS $109,200.00
GASTOS OPERACIONALES $35,000.00
GASTOS DE ADMINISTRACIÓN $30,500.00
Sueldos y Salarios $19,000.00
Arriendos $3,000.00
Seguridad y Vigilancia $7,000.00
Mantenimiento $1,500.00
GASTOS DE VENTAS $4,500.00
Publicidad $4,500.00
(=) UTILIDAD OPERACIONAL $74,200.00
(=) UTILIDAD ANTES DE PARTICIPACIÓN A TRABAJADORES $74,200.00
(-) PARTICIPACIÓN A TRABAJADORES $11,130.00
(=) UTILIDADANTES DE IMPUESTOS $63,070.00
(-) IMPUESTO A LA RENTA $13,875.40
(=) UTILIDAD DEL EJERCICIO $49,194.60

EMPRESA S.A.
ESTADO DE SITUACIÓN FINANCIERA

Análisis Horizontal Periodo 2021

ACTIVO
ACTIVO CORRIENTE $223,620.00
EFECTIVO Y EQUIVALENTES $17,820.00
Caja $820.00
Bancos $17,000.00
ACTIVO FINANCIERO $52,800.00
Inversiones financieras al vencimiento $40,000.00
Cuentas por cobrar $12,800.00
EXISTENCIAS $153,000.00
Inventarios $153,000.00
ACTIVO NO CORRIENTE $371,000.00
PROPIEDAD, PLANTA Y EQUIPO $371,000.00
Terrenos $350,000.00
Equipos de Computación $21,000.00
TOTAL ACTIVO $594,620.00

PASIVO $104,005.40
PASIVO CORRIENTE $50,005.40
Participación a Trabajadores por pagar $11,130.00
Impuesto a la renta $13,875.40
Cuentas por pagar $18,000.00
Préstamos bancarios $7,000.00
PASIVO NO CORRIENTE $54,000.00
Préstamos bancarios $54,000.00
PATRIMONIO $490,614.60
CAPITAL $441,420.00
Capital Social $441,420.00
RESULTADOS $49,194.60
Utilidad del Ejercicio $49,194.60
TOTAL PASIVO Y PATRIMONIO $594,620.00

EMPRESA S.A.
ESTADO DE RESULTADOS

Análisis Vertical Periodo 2021

VENTAS $156,000.00
COSTO DE VENTAS $46,800.00
(=) UTILIDAD BRUTA EN VENTAS $109,200.00
GASTOS OPERACIONALES $35,000.00
GASTOS DE ADMINISTRACIÓN $30,500.00
Sueldos y Salarios $19,000.00
Arriendos $3,000.00
Seguridad y Vigilancia $7,000.00
Mantenimiento $1,500.00
GASTOS DE VENTAS $4,500.00
Publicidad $4,500.00
(=) UTILIDAD OPERACIONAL $74,200.00
(=) UTILIDAD ANTES DE PARTICIPACIÓN A TRABAJADORES $74,200.00
(-) PARTICIPACIÓN A TRABAJADORES $11,130.00
(=) UTILIDADANTES DE IMPUESTOS $63,070.00
(-) IMPUESTO A LA RENTA $13,875.40
(=) UTILIDAD DEL EJERCICIO $49,194.60

EMPRESA S.A.
ESTADO DE SITUACIÓN FINANCIERA

Análisis Vertical Periodo 2021

ACTIVO
ACTIVO CORRIENTE $223,620.00
EFECTIVO Y EQUIVALENTES $17,820.00
Caja $820.00
Bancos $17,000.00
ACTIVO FINANCIERO $52,800.00
Inversiones financieras al vencimiento $40,000.00
Cuentas por cobrar $12,800.00
EXISTENCIAS $153,000.00
Inventarios $153,000.00
ACTIVO NO CORRIENTE $371,000.00
PROPIEDAD, PLANTA Y EQUIPO $371,000.00
Terrenos $350,000.00
Equipos de Computación $21,000.00
TOTAL ACTIVO $594,620.00

PASIVO $104,005.40
PASIVO CORRIENTE $50,005.40
Participación a Trabajadores por pagar $11,130.00
Impuesto a la renta $13,875.40
Cuentas por pagar $18,000.00
Préstamos bancarios $7,000.00
PASIVO NO CORRIENTE $54,000.00
Préstamos bancarios $54,000.00
PATRIMONIO $490,614.60
CAPITAL $441,420.00
Capital Social $441,420.00
RESULTADOS $49,194.60
Utilidad del Ejercicio $49,194.60
TOTAL PASIVO Y PATRIMONIO $594,620.00
 .A.
ULTADOS

Periodo 2020 Variación Absoluta Variación Relativa $250,000.00

$280,000.00 -$124,000.00 -44.29% $204,400.00

$200,000.00
$75,600.00 -$28,800.00 -38.10% 2021 2020
$204,400.00 -$95,200.00 -46.58% (=) UTILIDAD $109,200.00 $204,400.00
$37,800.00 -$2,800.00 -7.41% $166,60
(=) UTILIDAD $74,200.00 $166,600.00
$28,100.00 $2,400.00 8.54% $150,000.00
(=) UTILIDAD $63,070.00 $141,610.00
$19,700.00 -$700.00 -3.55% (=) UTILIDAD $49,194.60 $110,455.80
$2,200.00 $800.00 36.36%
$109,200.00
$5,000.00 $2,000.00 40.00% $100,000.00
$1,200.00 $300.00 25.00%
$74,200
$9,700.00 -$5,200.00 -53.61%
$9,700.00 -$5,200.00 -53.61% $50,000.00
$166,600.00 -$92,400.00 -55.46%
$166,600.00 -$92,400.00 -55.46%
$24,990.00 -$13,860.00 -55.46%
$0.00
$141,610.00 -$78,540.00 -55.46% (=) UTILIDAD BRUTA EN (=) UTILIDAD OPERACI
VENTAS
$31,154.20 -$17,278.80 -55.46%
$110,455.80 -$61,261.20 -55.46% 2021

.A.
N FINANCIERA

Periodo 2020 Variación Absoluta Variación Relativa

350.00%
$124,500.00 $99,120.00 79.61% ACTIVO CORR 79.61% 314.63%
300.00%
$6,000.00 $11,820.00 197.00% EFECTIVO Y E 197.00% 2
250.00%
$1,900.00 -$1,080.00 -56.84% Caja
200.00% -56.84%
197.00%
$4,100.00 $12,900.00 314.63% Bancos
150.00% 314.63%
124.68%
$23,500.00 $29,300.00 124.68% ACTIVO
100.00%FINA
79.61%
124.68% 100.00%
$20,000.00 $20,000.00 100.00% 50.00% f
Inversiones 100.00%
$3,500.00 $9,300.00 265.71% 0.00%por c
Cuentas 265.71%
-50.00% TE ES ja
-56.84% os O nt
o
$95,000.00 $58,000.00 61.05% EXISTENCIAS E N N T61.05%Ca nc IER i e
-100.00%R I E B a
NC co
$95,000.00 $58,000.00 61.05% Inventarios O R V AL 61.05% A ncim por
N
C UI FI ve as
$363,000.00 $8,000.00 2.20% ACTIVO IVO NO ECQ 2.20% V O s al ent
AC
T Y TI ra Cu
$363,000.00 $8,000.00 2.20% PROPIEDAD, IV
O 2.20% AC nci e
T
$340,000.00 $10,000.00 2.94% Terrenos EC 2.94% na
EF es fi
n
$23,000.00 -$2,000.00 -8.70% Equipos de C -8.70% io
e rs
$487,500.00 $107,120.00 21.97% TOTAL ACTIV 21.97% Inv

200.00%
$155,644.20 -$51,638.80 -33.18% PASIVO -33.18% 176.92%
150.00%

100.00%

50.00%
 200.00%
176.92%
$77,644.20 -$27,638.80 -35.60% PASIVO
150.00%CORR -35.60%
$24,990.00 -$13,860.00 -55.46% Participación -55.46%
100.00%
$31,154.20 -$17,278.80 -55.46% Impuesto a la -55.46%
$6,500.00 $11,500.00 176.92% Cuentas
50.00% por p 176.92%
$15,000.00 -$8,000.00 -53.33% Préstamos ba -53.33%
$78,000.00 -$24,000.00 -30.77% 0.00%
PASIVO NO C -30.77% r
VO
E a ta ar io
s
$78,000.00 -$24,000.00 -30.77% Préstamos -33.18%
S Iba NT
-35.60%
E-30.77% ag ren ag ar
-3
-50.00%PA R I r p
-55.46% a -55.46% r p n c
-53.33% R IE
l
$331,855.80 $158,758.80 47.84% PATRIMONIOCOR 47.84% po a po ba R
r es s to t as os CO
-100.00% IV O o e O
$221,400.00 $220,020.00 99.38% CAPITAL ad99.38% pu en ta
m N
AS aj Im Cu rés V O és
$221,400.00 $220,020.00 99.38% P
Capital Social Tra 99.38% b P A S I Pr
a P
$110,455.80 -$61,261.20 -55.46% RESULTADOS ic ó
n -55.46%
Utilidadcdel a
$110,455.80 -$61,261.20 -55.46% ip Ej -55.46%
rti
$487,500.00 $107,120.00 21.97% TOTAL P PASIV
a 21.97%

.A.
ULTADOS

Análisis Vertical Periodo 2020 Análisis Vertical $11

(=) UTILIDAD DEL EJERCICIO $49,194.60

100.00% $280,000.00 100.00% Periodo 2021Periodo 2020

(=) UTILIDADANTES DE IMPUESTOS
$75,600.00 $63,070.00
30.00% 27.00% VENTAS $156,000.00 $280,000.00
70.00% $204,400.00 73.00% (=) UTILIDAD $109,200.00 $204,400.00
$37,800.00 (=) UTILIDAD OPERACIONAL
22.44% 13.50% (=) UTILIDAD $74,200.00 $166,600.00 $74,200.00
19.55% $28,100.00 10.04% (=) UTILIDAD $63,070.00 $141,610.00
12.18% $19,700.00 7.04% (=) UTILIDAD
(=) UTILIDAD $49,194.60
BRUTA EN VENTAS $110,455.80 $10
1.92% $2,200.00 0.79%
4.49% $5,000.00 1.79%
VENTAS
0.96% $1,200.00 0.43%
2.88% $9,700.00 3.46% $0.00 $50,000.00 $100,000.00
2.88% $9,700.00 3.46%
Periodo 2020 Per
47.56% $166,600.00 59.50%
47.56% $166,600.00 59.50%
7.13% $24,990.00 8.93%
40.43% $141,610.00 50.58%
8.89% $31,154.20 11.13%
31.54% $110,455.80 39.45%

.A.
N FINANCIERA

Análisis Vertical Periodo 2020 Análisis Vertical

PATRIMONIO
Periodo 2021Periodo 2020
37.61% $124,500.00 25.54% ACTIVO CORR$223,620.00 $124,500.00
3.00% 1.23% $78,000.00
$6,000.00 PASIVO NOACTIVO NO C $371,000.00
CORRIENTE $363,000.00
$54,000.00
0.14% $1,900.00 0.39% PASIVO CORR $50,005.40 $77,644.20

$77,644.20
PASIVO CORRIENTE
$50,005.40
 $78,000.00
PASIVO NO CORRIENTE
$54,000.00

2.86% $4,100.00 0.84% PASIVO NO C $54,000.00 $78,000.00

8.88% 4.82% $77,644.20
$23,500.00 PASIVOPATRIMONIO
CORRIENTE $490,614.60 $331,855.80
$50,005.40
6.73% $20,000.00 4.10%
2.15% $3,500.00 0.72%
25.73% $95,000.00 19.49% ACTIVO NO CORRIENTE
25.73% $95,000.00 19.49%
62.39% $363,000.00 74.46%
$124,500.00
62.39% $363,000.00 74.46% ACTIVO CORRIENTE
$223,620.0
58.86% $340,000.00 69.74%
3.53% $23,000.00 4.72% $0.00 $100,000.00 $200,000.00 $30
100.00% $487,500.00 100.00%
Periodo 2020 Perio

17.49% $155,644.20 31.93%

8.41% $77,644.20 15.93%
1.87% $24,990.00 5.13%
2.33% $31,154.20 6.39%
3.03% $6,500.00 1.33%
1.18% $15,000.00 3.08%
9.08% $78,000.00 16.00%
9.08% $78,000.00 16.00%
82.51% $331,855.80 68.07%
74.24% $221,400.00 45.42%
74.24% $221,400.00 45.42%
8.27% $110,455.80 22.66%
8.27% $110,455.80 22.66%
100.00% $487,500.00 100.00%
400.00

$166,600.00

$141,610.00

200.00 $110,455.80

$74,200.00
$63,070.00
$49,194.60

TA EN (=) UTILIDAD OPERACIONAL (=) UTILIDADANTES DE (=) UTILIDAD DEL EJERCICIO

IMPUESTOS

2021 2020

314.63%
265.71%

124.68%
100.00%
61.05% 61.05%
21.97%
2.20% 2.20% 2.94% -8.70%
84% nco
s O nt
o ar S
rio
s E O
no
s n
VO
a I ER i e obr CIA
ta E NT U IP
re a ció TI
B C m c EN n R I Q e r ut A C
N i or ve E p
NA nc ST R Y T
AL
FI l ve a sp E XI In CO T A C om OT
O a n t N O N e T
TI
V
ra
s
Cu
e O LA sd
AC cie T IV D ,P i po
n AC u
na DA Eq
fi P IE
s O
ne PR
s io
er
nv

176.92%

99.38% 99.38%

47.84%
 176.92%

99.38% 99.38%

47.84%
21.97%

ar s s l
ta io NT
-30.77%E io
-30.77% NI
O AL ia S io
NI
O
ren p ag car IE c ar O PI
T oc A DO rcic O
46%la -55.46%or an
-53.33% R an IM CA lS LT-55.46% e
Ej -55.46% IM
a OR ta TR
o sp sb C sb A TR pi E SU del A
t a o o P Ca R P
en am NO ta
m
id
ad Y
Cu é st O é s l O
Pr SI
V Pr Uti IV
PA PAS
L
TA
TO

$110,455.80
$49,194.60

eriodo 2020 $141,610.00

$63,070.00

$166,600.00
$74,200.00

$204,400.00
$109,200.00

$280,000.00
$156,000.00

$50,000.00 $100,000.00 $150,000.00 $200,000.00 $250,000.00 $300,000.00

Periodo 2020 Periodo 2021

$331,855.80
$490,614.60
eriodo 2020

000.00
00

644.20
0

$363,000.00
 $490,614.60

000.00
00

644.20
0

$363,000.00
$371,000.00

$124,500.00
$223,620.00

0.00 $200,000.00 $300,000.00 $400,000.00 $500,000.00 $600,000.00

Periodo 2020 Periodo 2021