Cuenta Supuesto Año Base 1 2 3

Ventas 10% Q 300,000 Q 330,000 Q 363,000 Q 399,300

costo de ventas 33% Q 100,000 Q 110,000 Q 121,000 Q 133,100
UB Q 200,000 Q 220,000 Q 242,000 Q 266,200
Gastos operativos Q 50,000 Q 69,000 Q 72,300 Q 75,930
Depre periodo PP&E Q 20,000 Q 36,000 Q 36,000 Q 36,000
Gastos fijos 10% Q 30,000 Q 33,000 Q 36,300 Q 39,930
UO Q 150,000 Q 151,000 Q 169,700 Q 190,270
Intereses Q 4,000 Q 8,440 Q 6,352 Q 4,264
UAI Q 146,000 Q 142,560 Q 163,348 Q 186,006
ISR 25% Q 36,500 Q 35,640 Q 40,837 Q 46,502
UN Q 109,500 Q 106,920 Q 122,511 Q 139,505
Reserva legal 5% Q 5,346 Q 6,126 Q 6,975
Utilidad disponible ACC. Q 109,500 Q 101,574 Q 116,385 Q 132,529
Dividendos 50% Q 54,750 Q 50,787 Q 58,193 Q 66,265
Utilidad retenida Q 54,750 Q 50,787 Q 58,193 Q 66,265

ISR X P 1 periodo Q 35,640 Q 40,837 Q 46,502 Q 57,680 Q 64,175

ISR x P 2 periodos Q 35,640 Q 76,477 Q 87,339 Q 109,379 Q 137,913

 4 5
Q 439,230 Q 483,153
Q 146,410 Q 161,051
Q 292,820 Q 322,102
Q 59,923 Q 64,315
Q 16,000 Q 16,000
Q 43,923 Q 48,315
Q 232,897 Q 257,787
Q 2,176 Q 1,088
Q 230,721 Q 256,699
Q 57,680 Q 64,175
Q 173,041 Q 192,524
Q 8,652 Q 9,626
Q 164,389 Q 182,898
Q 82,194 Q 91,449
Q 82,194 Q 91,449
Cuenta Supuesto año base 1 3 4
Bnacos Q 214,750.00 Q 261,923.00 Q 426,686.39 Q 515,113.71
CXC 10% Q 75,000.00 Q 82,500.00 Q 99,825.00 Q 109,807.50
Inventarios 10% Q 20,000.00 Q 22,000.00 Q 26,620.00 Q 29,282.00
PP&E bruto Q 100,000.00 Q 180,000.00 Q 180,000.00 Q 180,000.00
Depre acumulada -Q 40,000.00 -Q 76,000.00 -Q 148,000.00 -Q 164,000.00
Total Activo Q 369,750.00 Q 470,423.00 Q 585,131.39 Q 670,203.21

CXP 10% $ 10,000.00 $ 11,000.00 $ 13,310.00 $ 14,641.00

ISR x P Q 36,500.00 Q 35,640.00 Q 46,501.50 Q 57,680.25
Deuda $ 30,000.00 Q 74,400.00 Q 27,200.00 Q 13,600.00
Reserva legal acumulada $ 5,346.00 $ 18,446.78 $ 27,098.81
Capital social $ 120,000.00 $ 120,000.00 $ 120,000.00 $ 120,000.00
Utilidades retenidas $ 209,750.00 $ 260,537.00 $ 384,994.36 $ 467,188.72
Total P+C $ 406,250.00 $ 506,923.00 $ 610,452.64 $ 700,208.78
 5
Q 541,969.29
Q 120,788.25
Q 32,210.20
Q 180,000.00
-Q 180,000.00
Q 694,967.74

$ 16,105.10
Q 64,174.68
Q -
$ 36,725.01
$ 120,000.00
$ 558,637.63
$ 795,642.42
Cuenta Supuesto 1 2 3 4
Utilidad retenida Er Q 50,787.00 Q 58,192.73 Q 66,264.64 Q 82,194.36
Depre periodo Q 36,000.00 Q 36,000.00 Q 36,000.00 Q 16,000.00
Var CXC -Q 7,500.00 -Q 8,250.00 -Q 9,075.00 -Q 9,982.50
Var Inventario -Q 2,000.00 -Q 2,200.00 -Q 2,420.00 -Q 2,662.00
Var CXP Q 1,000.00 Q 1,100.00 Q 1,210.00 Q 1,331.00
Var ISR -Q 860.00 Q 10,861.50 Q 11,178.75 Q 6,494.43
Flujo Operativo Q 77,427.00 Q 95,704.23 Q 103,158.39 Q 93,375.28

Var PP&E Bruto -Q 80,000.00 Q - Q - Q -

Flujo Inversion -Q 80,000.00 Q - Q - Q -

Var deuda Q 44,400.00 -Q 23,600.00 -Q 23,600.00 -Q 13,600.00

Var Reserva Legal Q 5,346.00 Q 6,125.55 Q 6,975.23 Q 8,652.04
Flujo Financiamiento Q 49,746.00 -Q 17,474.45 -Q 16,624.77 -Q 4,947.96

Flujo Generado Q 47,173.00 Q 78,229.78 Q 86,533.61 Q 88,427.32

Caja Inicial Q 214,750.00 Q 261,923.00 Q 340,152.78 Q 426,686.39
Caja Final Q 261,923.00 Q 340,152.78 Q 426,686.39 Q 515,113.71
 5
Q 91,448.91
Q 16,000.00
-Q 10,980.75
-Q 2,928.20
Q 1,464.10
-Q 64,174.68
Q 30,829.39

Q -
Q -

-Q 13,600.00
Q 9,626.20
-Q 3,973.80

Q 26,855.59
Q 515,113.71
Q 541,969.29
Cuenta año base 1 2 3 4
saldo inicial Q 40,000.00 Q 30,000.00 Q 20,000.00 Q 10,000.00 Q -
Amortizacion Q 10,000.00 Q 10,000.00 Q 10,000.00 Q 10,000.00
Intereses Q 4,000.00 Q 3,000.00 Q 2,000.00 Q 1,000.00
Saldo Final Q 30,000.00 Q 20,000.00 Q 10,000.00 Q - Q -
Tasa 10%

Cuenta año base 1 2 3 4

saldo inicial Q 68,000.00 Q 54,400.00 Q 40,800.00 Q 27,200.00
Amortizacion Q 13,600.00 Q 13,600.00 Q 13,600.00 Q 13,600.00
Intereses Q 5,440.00 Q 4,352.00 Q 3,264.00 Q 2,176.00
Saldo Final Q 54,400.00 Q 40,800.00 Q 27,200.00 Q 13,600.00

Vehiculo Q 80,000.00
Enganche 15%
Pago enganche Q 12,000.00
Monto Financiar Q 68,000.00
Años prestamo 5
Amortizacion Q 13,600.00
Tasa 8%

Cuadro condensado año base 1 2 3 4

Slado inicial Q 98,000.00 Q 74,400.00 Q 50,800.00 Q 27,200.00
Amortizacion Q 23,600.00 Q 23,600.00 Q 23,600.00 Q 13,600.00
Intereses Q 8,440.00 Q 6,352.00 Q 4,264.00 Q 2,176.00
Saldo final Q 74,400.00 Q 50,800.00 Q 27,200.00 Q 13,600.00
 5
Q -

Q -

5
Q 13,600.00
Q 13,600.00
Q 1,088.00
Q -

5
Q 13,600.00
Q 13,600.00
Q 1,088.00
Q -
Cuenta año base 1 2 3 4
PP&E Bruto Q 100,000.00 Q 100,000.00 Q 100,000.00 Q 100,000.00 Q 100,000.00
Depre acumulada -Q 40,000.00 -Q 60,000.00 -Q 80,000.00 -Q 100,000.00 -Q 100,000.00
PP&E Neto Q 60,000.00 Q 40,000.00 Q 20,000.00 Q - Q -

Depre periodo -Q 20,000.00 -Q 20,000.00 -Q 20,000.00 -Q 20,000.00

Vehiculo Q 80,000.00 Q 80,000.00 Q 80,000.00 Q 80,000.00

Depre acum Vheiculo -Q 16,000.00 -Q 32,000.00 -Q 48,000.00 -Q 64,000.00
Vehiculo neto Q 64,000.00 Q 48,000.00 Q 32,000.00 Q 16,000.00

Depre periodo -Q 16,000.00 -Q 16,000.00 -Q 16,000.00 -Q 16,000.00

PP&E Bruto total Q 180,000 Q 180,000 Q 180,000 Q 180,000

Depre acum total -Q 76,000.00 -Q 112,000.00 -Q 148,000.00 -Q 164,000.00
PP&E Neto total Q 104,000 Q 68,000 Q 32,000 Q 16,000

Depre total periodo -Q 36,000.00 -Q 36,000.00 -Q 36,000.00 -Q 16,000.00

 5
Q 100,000.00
-Q 100,000.00
Q -

Q 80,000.00
-Q 80,000.00 8
Q -

-Q 16,000.00

Q 180,000
-Q 180,000.00
Q -

-Q 16,000.00