Analisis Financiero

COMPAIA HIPOTETICA S.A.
BALANCE GENERAL
Millones de pesos
ACTIVO
Disponible
Inversiones
Deudores clientes
provision clientes
Inventario prod. terminados
Total activo corriente
Terrenos
Construciones en curso
Maquinaria y equipo
Depreciacion acumulada
Total propiedad planta y equipo
Inversiones permanentes
Activos diferidos
Otros activos
Total activo
AO 1
180.0
35.0
90.0
0.0
100.0
405.0
60.0
0.0
440.0
-100.0
400.0
30.0
20.0
20.0
875.0
AO 2
163.0
70.0
150.0
0.0
180.0
563.0
100.0
0.0
520.0
-140.0
480.0
65.0
25.0
24.5
1,157.5
AO 3
70.0
60.0
220.0
0.0
230.0
580.0
100.0
120.0
540.0
-190.0
570.0
70.0
20.0
26.0
1,266.0
PASIVO Y PATRIMONIO
Obligaciones financieras
Proveedores
Dividendos por pagar
Impuestos, gravamenes y tasas
Obligaciones hipotecarias
Total pasivo corriente
Bonos
Total pasivo a largo plazo
Total pasivo
Capital social
Reserva legal
Reserva estatutarias
Utilidad del ejercicio
Total patrimonio
TOTAL PASIVO Y PATRIMONIO
AO 1
30.0
100.0
15.0
115.5
14.5
275.0
100.0
0.0
100.0
375.0
300.0
25.0
0.0
175.0
500.0
875.0
AO 2
115.0
126.0
30.0
140.0
9.0
420.0
120.0
0.0
120.0
540.0
350.0
37.5
20.0
210.0
617.5
1,157.5
AO 3
200.0
170.0
40.0
105.0
15.0
530.0
100.0
50.0
150.0
680.0
350.0
58.5
20.0
157.5
586.0
1,266.0
AO 1
1,074.5
24.5
1,050.0
AO 2
1,365.0
31.5
1,333.5
AO 3
1,435.0
28.0
1,407.0
Costos de ventas
542.5
700.0
798.0
=Utilidad bruta en ventas
507.5
633.5
609.0
Gastos operacionales
Gastos de administracion
Gastos de ventas
154.0
52.5
175.0
84.0
210.0
94.5
Utilidad de operacion
301.0
374.5
304.5
24.5
42.0
87.5
Utilidad antes de impuestos y otros

Otros ingresos
276.5
14.0
332.5
17.5
217.0
45.5
Utilidad antes de impuestos

Impuestos
290.5
115.5
350.0
140.0
262.5
105.0
Utilidad neta
175.0
210.0
157.5

ESTADO DE RESULTADOS
Enero 1 a 31 dic
ANALISIS VERTICAL
Millones de pesos
Ventas brutas
- Descuentos
= Ventas netas
Gastos financieros
NOTAS
1. Las CXC en el ao 0 eran de $85
2. Los inventarios en el ao 0 eran de $80
3. De las ventas netas el 80% es a crdito
4. Las compras a crdito fueron:
ao 1 $400
ao 2 $470
ao 3 $800
5. La cia vende con un plazo de 25 das ( politica de venta )

BALANCE GENERAL
ANALISIS VERTICAL
Millones de pesos
ACTIVO
Disponible
Inversiones
Deudores clientes
provision clientes
Terrenos
Maquinaria y equipo
Activos diferidos
Otros activos
Total activo
AO 1
180.0
35.0
90.0
0.0
100.0
405.0
60.0
0.0
440.0
-100.0
400.0
30.0
20.0
20.0
875.0
%
20.57%
4.00%
10.29%
0.00%
11.43%
46.29%
6.86%
0.00%
50.29%
-11.43%
45.71%
3.43%
2.29%
2.29%
100.00%
AO 2
163.0
70.0
150.0
0.0
180.0
563.0
100.0
0.0
520.0
-140.0
480.0
65.0
25.0
24.5
1,157.5
%
14.08%
6.05%
12.96%
0.00%
15.55%
48.64%
8.64%
0.00%
44.92%
-12.10%
41.47%
5.62%
2.16%
2.12%
100.00%
AO 3
70.0
60.0
220.0
0.0
230.0
580.0
100.0
120.0
540.0
-190.0
570.0
70.0
20.0
26.0
1,266.0
%
5.53%
4.74%
17.38%
0.00%
18.17%
45.81%
7.90%
9.48%
42.65%
-15.01%
45.02%
5.53%
1.58%
2.05%
100.00%
PASIVO Y PATRIMONIO
Proveedores
Bonos
Total pasivo
Capital social
Reserva legal
Total patrimonio
TOTAL PASIVO Y PATRIMONIO
AO 1
30.0
100.0
15.0
115.5
14.5
275.0
100.0
0.0
100.0
375.0
300.0
25.0
0.0
175.0
500.0
875.0
3.43%
11.43%
1.71%
13.20%
1.66%
31.43%
11.43%
0.00%
11.43%
42.86%
34.29%
2.86%
0.00%
20.00%
57.14%
100.00%
AO 2
115.0
126.0
30.0
140.0
9.0
420.0
120.0
0.0
120.0
540.0
350.0
37.5
20.0
210.0
617.5
1,157.5
9.94%
10.89%
2.59%
12.10%
0.78%
36.29%
10.37%
0.00%
10.37%
46.65%
30.24%
3.24%
1.73%
18.14%
53.35%
100.00%
AO 3
200.0
170.0
40.0
105.0
15.0
530.0
100.0
50.0
150.0
680.0
350.0
58.5
20.0
157.5
586.0
1,266.0
15.80%
13.43%
3.16%
8.29%
1.18%
41.86%
7.90%
3.95%
11.85%
53.71%
27.65%
4.62%
1.58%
12.44%
46.29%
100.00%

Enero 1 a 31 dic
ANALISIS VERTICAL
Millones de pesos
AO 1
1,074.5
24.5
1,050.0
100.00%
AO 2
1,365.0
31.5
1,333.5
100.00%
AO 3
1,435.0
28.0
1,407.0
100.00%
Costos de ventas
542.5
51.67%
700.0
52.49%
798.0
56.72%
507.5
48.33%
633.5
47.51%
609.0
43.28%
Gastos de ventas
154.0
52.5
14.67%
5.00%
175.0
84.0
13.12%
6.30%
210.0
94.5
14.93%
6.72%
301.0
28.67%
374.5
28.08%
304.5
21.64%
24.5
2.33%
42.0
3.15%
87.5
6.22%

Otros ingresos
276.5
14.0
26.33%
332.5
17.5
24.93%
217.0
45.5
15.42%

Impuestos
290.5
115.5
27.67%
11.00%
350.0
140.0
26.25%
10.50%
262.5
105.0
18.66%
7.46%
Ventas brutas
- Descuentos
= Ventas netas
Gastos financieros
Utilidad neta
175.0
16.67%
210.0
15.75%
157.5
11.19%
ACTIVO
Disponible
Inversiones
Deudores clientes
provision clientes
AO 1
180.0
35.0
90.0
0.0
100.0
405.0
%
44.44%
8.64%
22.22%
0.00%
24.69%
100.00%
AO 2
163.0
70.0
150.0
0.0
180.0
563.0
%
28.95%
12.43%
26.64%
0.00%
31.97%
100.00%
AO 3
70.0
60.0
220.0
0.0
230.0
580.0
%
12.07%
10.34%
37.93%
0.00%
39.66%
100.00%
Proveedores
AO 1
30.0
100.0
15.0
115.5
14.5
275.0
%
10.91%
36.36%
5.45%
42.00%
5.27%
100.00%
AO 2
115.0
126.0
30.0
140.0
9.0
420.0
%
27.38%
30.00%
7.14%
33.33%
2.14%
100.00%
AO 3
200.0
170.0
40.0
105.0
15.0
530.0
%
37.74%
32.08%
7.55%
19.81%
2.83%
100.00%

BALANCE GENERAL
ANALISIS HORIZONTAL
Millones de pesos
ACTIVO
Disponible
Inversiones
Deudores clientes
provision clientes
Terrenos
Maquinaria y equipo
Activos diferidos
Otros activos
Total activo
AO 1
180.0
35.0
90.0
0.0
100.0
405.0
60.0
0.0
440.0
-100.0
400.0
30.0
20.0
20.0
875.0
AO 2
VARIACION
%
163.0
-17.0
-9.44%
70.0
35.0 100.00%
150.0
60.0 66.67%
0.0
0.0
180.0
80.0 80.00%
563.0
158.0 39.01%
100.0
40.0 66.67%
0.0
0.0
520.0
80.0 18.18%
-140.0
-40.0 40.00%
480.0
80.0 20.00%
65.0
35.0 116.67%
25.0
5.0 25.00%
24.5
4.5 22.50%
1,157.5
282.5 32.29%
PASIVO Y PATRIMONIO
Proveedores
Bonos
Total pasivo
Capital social
Reserva legal
Total patrimonio
Total pasivo y patrimonio
AO 1
30.0
100.0
15.0
115.5
14.5
275.0
100.0
0.0
100.0
375.0
300.0
25.0
0.0
175.0
500.0
875.0
AO 2
115.0
126.0
30.0
140.0
9.0
420.0
120.0
0.0
120.0
540.0
350.0
37.5
20.0
210.0
617.5
1,157.5
85.0 283.33%
26.0 26.00%
15.0 100.00%
24.5 21.21%
-5.5 -37.93%
145.0 52.73%
20.0 20.00%
0.0 #DIV/0!
20.0 20.00%
165.0 44.00%
50.0 16.67%
12.5 50.00%
20.0
35.0 20.00%
117.5 23.50%
282.5 32.29%
AO 3
VARIACION
%
70.0
-93.00 -57.06%
60.0
-10.00 -14.29%
220.0
70.00 46.67%
0.0
0.00
230.0
50.00 27.78%
580.0
17.00
3.02%
100.0
0.00
0.00%
120.0
120.00
540.0
20.00
3.85%
-190.0
-50.00 35.71%
570.0
90.00 18.75%
70.0
5.00
7.69%
20.0
-5.00 -20.00%
26.0
1.50
6.12%
1,266.0
108.50
9.37%
0.00
AO 3
200.0
85.00 73.91%
170.0
44.00 34.92%
40.0
10.00 33.33%
105.0
-35.00 -25.00%
15.0
6.00 66.67%
530.0
110.00 26.19%
100.0
-20.00 -16.67%
50.0
50.00
150.0
30.00 25.00%
680.0
140.00 25.93%
350.0
0.00
0.00%
58.5
21.00 56.00%
20.0
0.00
0.00%
157.5
-52.50 -25.00%
586.0
-31.50 -5.10%
1,266.0
108.50
9.37%

Enero 1 a 31 dic
ANALISIS HORIZONTAL
Millones de pesos
Ventas brutas
- Descuentos
= Ventas netas
AO 1
1,074.5
24.5
1,050.0
AO 2
VARIACION
1,365.0
31.5
1,333.5
283.5
27.00%
AO 3
VARIACION
1,435.0
28.0
1,407.0
73.50
5.51%
Costos de ventas
542.5
700.0
157.5
29.03%
798.0
98.00
14.00%
507.5
633.5
126.0
24.83%
609.0
-24.50
-3.87%
Gastos de ventas
154.0
52.5
175.0
84.0
21.0
31.5
13.64%
60.00%
210.0
94.5
35.00
10.50
20.00%
12.50%
301.0
374.5
73.5
24.42%
304.5
-70.00 -18.69%
24.5
42.0
17.5
71.43%
87.5
45.50 108.33%

Otros ingresos
276.5
14.0
332.5
17.5
56.0
20.25%
217.0
45.5
-115.50 -34.74%
28.00 160.00%

Impuestos
290.5
115.5
350.0
140.0
59.5
24.5
20.48%
21.21%
262.5
105.0
-87.50 -25.00%
-35.00 -25.00%
Gastos financieros
Utilidad neta
175.0
210.0
35.0
20.00%
157.5
-52.50 -25.00%

Analisis Financiero

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COMPAIA HIPOTETICA S.A.

=Utilidad bruta en ventas

Utilidad antes de impuestos y otros

Utilidad antes de impuestos

COMPAIA HIPOTETICA S.A.

COMPAIA HIPOTETICA S.A.

COMPAIA HIPOTETICA S.A.

=Utilidad bruta en ventas

Utilidad antes de impuestos y otros

Utilidad antes de impuestos

COMPAIA HIPOTETICA S.A.

COMPAIA HIPOTETICA S.A.

=Utilidad bruta en ventas

Utilidad antes de impuestos y otros

Utilidad antes de impuestos

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