Detalle Año 1 Año 2 Año 3

Activo
Circulante
Caja y bancos L193,542,866.64 L169,727,850.85 L157,109,552.40
Cuentas por Cobrar L0.00 L21,030,982.20 L23,535,530.85
Inventario de Materia Prima L0.00 L0.00 L0.00
Inventario de Productos terminados L0.00 L0.00 L0.00
Inventario de Materiales L70,734.00 L77,807.40 L85,588.14
Total Circulante L193,613,600.64 L190,836,640.45 L180,730,671.39

Fijo
Maquina y equipo L122,890,404.00 L122,890,404.00 L122,890,404.00
Vehiculos L1,767,000.00 L1,767,000.00 L1,767,000.00
Mobiliaria y equipo L115,000.00 L115,000.00 L115,000.00
Depreciaciones L15,555,416.42 L15,555,416.42 L15,555,416.42
Total Fijo Neto L109,216,987.58 L109,216,987.58 L109,216,987.58

Diferido
Gastos de Organización L6,094,202.88 L0.00 L0.00
Gastos por supervision L1,523,550.72 L0.00 L0.00
Impuesto Sobre la Renta L13,422,873.00 L16,749,765.19 L19,957,858.37
Total diferido L21,040,626.60 L16,749,765.19 L19,957,858.37

Pasivos
Circulante
Cuentas por pagar L32,099,920.20 L35,893,652.40 L40,134,528.00
Prestamos bancarios L17,086,515.82 L17,086,515.82 L17,086,515.82
Intereses por pagar L15,377,864.24 L13,840,077.81 L12,302,291.39
Total Circulante L64,564,300.26 L66,820,246.03 L69,523,335.21

Largo Plazo
Prestamos Bancarios L170,865,158.17 L153,778,642.36 L136,692,126.54
Total Largo Plazo L170,865,158.17 L153,778,642.36 L136,692,126.54

Total Pasivos L235,429,458.43 L220,598,888.39 L206,215,461.75

Capital
Capital Social L56,955,052.72 L56,955,052.72 L56,955,052.72
Utilidad Neta del Periodo L31,486,703.66 L39,249,452.11 L46,735,002.87
Total Capital L88,441,756.38 L96,204,504.83 L103,690,055.59
Total Pasivo + Capital L323,871,214.81 L316,803,393.22 L309,905,517.34
 Año 4 Año 5
ESTAD

Detalle Año 1
L143,599,639.17 L131,292,370.18
L26,254,670.40 L29,185,200.00 Ventas netas 210,309,822.00
L0.00 L0.00 Costo de ventas 144,397,955.27
L0.00 L0.00 Utilidad Bruta en ventas 65,911,866.73
L94,146.95 L103,561.65 Gastos de operación 5,624,425.83
L169,948,456.52 L160,581,131.83 Gastos de administracion 5,464,195.83
Gastos de ventas 160,230.00
Utilidad de Operación 60,287,440.90
L122,890,404.00 L122,890,404.00 Gastos financieros 15,377,864.24
L1,767,000.00 L1,767,000.00 Utilidad antes de impuestos 44,909,576.66
L115,000.00 L115,000.00 Impuesto sobre la renta 13,422,873.00
L15,555,416.42 L15,555,416.42 Utilidad neta del periodo 31,486,703.66
L109,216,987.58 L109,216,987.58
Depreciacion 15,555,416.42

L0.00 L0.00 Flujo de efectivo en Lempiras 47,042,120.08

L0.00 L0.00
L22,509,999.91 L25,698,291.27
L22,509,999.91 L25,698,291.27

L44,573,760.00 L49,579,682.40 Detalle Año 1

L17,086,515.82 L17,086,515.82
L10,764,504.96 L9,226,718.54 COSTOS FIJOS
L72,424,780.78 L75,892,916.76 Sueldos 5,491,764.38
Electricidad 457,606.43
Depreciacion 15,555,416.42
L119,605,610.72 L102,519,094.90 Gastos financieros 15,377,864.24
L119,605,610.72 L102,519,094.90 Prestaciones y contribuciones 804,233.27
Seguros 735,329.73
L192,030,391.50 L178,412,011.66 Mantenimiento 1,472,168.75
Telefono 108,000.00
Agua 141,120.00
L56,955,052.72 L56,955,052.72 Combustible y lubricantes 130,824.00
L52,689,999.78 L60,129,346.29 Papeleria 27,216.00
L109,645,052.50 L117,084,399.01 Imprevistos 210,309.82
 Gastos de viajes 50,000.00
L301,675,444.00 L295,496,410.67
Total costos fijos 40,561,853.04
 GAJAVA
ESTADO DE RESULTADOS
LEMPIRAS
Año 2 Año 3 Año 4 Año 5

235,355,308.50 262,546,704.00 291,852,000.00 323,061,584.00

159,294,627.32 176,678,606.88 195,091,396.75 216,107,053.92
76,060,681.18 85,868,097.12 96,760,603.25 106,954,530.08
6,221,386.07 6,872,944.49 10,796,098.59 11,900,173.97
6,056,795.27 6,703,556.81 10,621,434.34 11,719,705.50
164,590.80 169,387.68 174,664.25 180,468.47
69,839,295.11 78,995,152.63 85,964,504.66 95,054,356.11
13,840,077.81 12,302,291.39 10,764,504.96 9,226,718.54
55,999,217.30 66,692,861.24 75,199,999.70 85,827,637.57
16,749,765.19 19,957,858.37 22,509,999.91 25,698,291.27
39,249,452.11 46,735,002.87 52,689,999.79 60,129,346.30

15,555,416.42 15,555,416.42 15,555,416.42 15,555,416.42

54,804,868.53 62,290,419.29 68,245,416.21 75,684,762.72

GAJAVA

Año 2 Año 3 Año 4 Año 5

6,169,561.62 6,921,569.62 10,722,232.40 12,039,980.89

526,247.39 605,184.50 695,962.18 800,356.50
15,555,416.42 15,555,416.42 15,555,416.42 15,555,416.42
13,840,077.81 12,302,291.39 10,764,504.96 9,226,718.54
900,439.69 990,483.66 1,089,532.03 1,196,485.23
189,701.21 208,671.33 377,873.53 420,492.41
1,647,487.16 1,837,826.93 2,042,964.00 2,261,431.09
118,800.00 130,680.00 143,748.00 158,122.80
176,400.00 220,500.00 275,625.00 344,531.25
143,906.40 158,297.04 174,128.74 191,539.42
28,576.80 30,005.64 31,505.92 33,081.22
235,355.31 262,546.70 291,852.00 323,061.58
 55,000.00 60,500.00 66,550.00 73,205.00

39,586,969.81 39,283,973.23 42,231,895.18 42,624,422.35