ESTADO DE PERDIDAS Y GANANCIAS PROYECTADO

USD
2
MONTO
Ventas Netas
Costo de Ventas

3
%

MONTO

4
%

MONTO

265,503.88
158,898.26

100.00
59.85

277,059.21
169,300.80

100.00
61.11

301,582.59
180,694.08

UTILIDAD BRUTA EN VENTAS 106,605.62

Gastos de ventas
0.00
Gastos de administracin
2,400.00

40.15
0.00
0.90

107,758.41
0.00
2,400.00

38.89
0.00
0.87

120,888.51
0.00
2,400.00

UTILIDAD (PERDIDA) OPERACIONAL

104,205.62
Gastos financieros
76,474.54
Otros ingresos
0.00
Otros egresos
0.00

39.25
28.80
0.00
0.00

105,358.41
72,964.75
0.00
0.00

38.03
26.34
0.00
0.00

118,488.51
68,593.72
0.00
0.00

UTILIDAD (PERDIDA) ANTES PARTICIPACION

27,731.08
Participacin utilidades
4,159.66
Corpei
0.00%
0.00
UTILIDAD (PERDIDA) ANTES IMP.RENTA
23,571.42

10.44
1.57
0.00
8.88

32,393.66
4,859.05
0.00
27,534.61

11.69
1.75
0.00
9.94

49,894.78
7,484.22
0.00
42,410.56

1.33
7.55

4,130.19
23,404.42

1.49
8.45

6,361.58
36,048.98

Impuesto a la renta
15.00%
UTILIDAD (PERDIDA) NETA

3,535.71
20,035.71

5
%

MONTO

6
%

MONTO

7
%

MONTO

100.00
59.92

324,867.35
186,516.22

100.00
57.41

413,355.45
194,600.90

100.00
47.08

430,384.55
200,068.13

100.00
46.49

40.08
0.00
0.80

138,351.13
0.00
2,400.00

42.59
0.00
0.74

218,754.55
0.00
2,400.00

52.92
0.00
0.58

230,316.42
0.00
2,400.00

53.51
0.00
0.56

39.29
22.74
0.00
0.00

135,951.13
62,134.33
0.00
0.00

41.85
19.13
0.00
0.00

216,354.55
55,039.08
0.00
0.00

52.34
13.32
0.00
0.00

227,916.42
47,245.38
0.00
0.00

52.96
10.98
0.00
0.00

16.54
2.48
0.00
14.06

73,816.80
11,072.52
0.00
62,744.28

22.72
3.41
0.00
19.31

161,315.47
24,197.32
0.00
137,118.15

39.03
5.85
0.00
33.17

180,671.04
27,100.66
0.00
153,570.38

41.98
6.30
0.00
35.68

2.11
11.95

9,411.64
53,332.64

2.90
16.42

20,567.72
116,550.43

4.98
28.20

23,035.56
130,534.82

5.35
30.33

8
MONTO

9
%

MONTO

10
%

MONTO

11
%

MONTO

472,191.45
205,741.03

100.00
43.57

479,171.41
208,472.02

100.00
43.51

479,171.41
208,491.41

100.00
43.51

479,171.41
208,491.41

266,450.42
0.00
2,400.00

56.43
0.00
0.51

270,699.38
0.00
2,400.00

56.49
0.00
0.50

270,679.99
0.00
2,400.00

56.49
0.00
0.50

270,679.99
0.00
2,400.00

264,050.42
38,684.49
0.00
0.00

55.92
8.19
0.00
0.00

268,299.38
29,280.87
0.00
0.00

55.99
6.11
0.00
0.00

268,279.99
18,951.59
0.00
0.00

55.99
3.96
0.00
0.00

268,279.99
7,605.50
0.00
0.00

225,365.93
33,804.89
0.00
191,561.04

47.73
7.16
0.00
40.57

239,018.51
35,852.78
0.00
203,165.73

49.88
7.48
0.00
42.40

249,328.41
37,399.26
0.00
211,929.15

52.03
7.80
0.00
44.23

260,674.49
39,101.17
0.00
221,573.32

28,734.16
162,826.88

6.09
34.48

30,474.86
172,690.87

6.36
36.04

31,789.37
180,139.77

6.63
37.59

33,236.00
188,337.32

11
%
100.00
43.51
56.49
0.00
0.50
55.99
1.59
0.00
0.00
54.40
8.16
0.00
46.24
6.94
39.30

BALANCE GENERAL HISTORICO Y PROYECTADO

USD
Saldos
iniciales
2
1
ACTIVO CORRIENTE
Caja y bancos
20,051.67
87,734.54
Inversiones temporales
0.00
Cuentas y documentos por cobrar mercado local
14,750.22
Cuentas y documentos por cobrar mercado extranjero
0.00
Inventarios:
Productos terminados
Productos en proceso
Materias primas
Materiales indirectos

3
2

4
3

5
4

139,008.30
0.00
15,392.18
0.00

169,428.59
0.00
16,754.59
0.00

212,167.50
0.00
18,048.19
0.00

0.00
0.00
2,506.71
0.00

737.51
0.00
2,883.75
0.00

769.61
0.00
3,335.22
0.00

837.73
0.00
3,545.49
0.00

902.41
0.00
3,889.90
0.00

TOTAL ACTIVOS CORRIENTES

22,558.38

106,106.02

158,505.31

190,566.41

235,008.00

555,063.75
0.00
257,979.62
136,864.27
21,874.96
74,000.00
160,000.00
41,600.00
0.00
0.00
0.00
0.00
0.00

555,063.75
0.00
257,979.62
136,864.27
21,874.96
74,000.00
160,000.00
41,600.00
0.00
0.00
0.00
0.00
0.00

555,063.75
0.00
257,979.62
136,864.27
21,874.96
74,000.00
160,000.00
41,600.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
1,247,382.60
112,665.81

0.00
0.00
0.00
0.00
1,247,382.60
168,998.71

0.00
0.00
0.00
0.00
1,247,382.60
225,331.62

1,191,049.70

1,134,716.79

1,078,383.89

1,022,050.98

0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

TOTAL ACTIVO DIFERIDO NETO0.00

0.00

0.00

0.00

0.00

ACTIVOS FIJOS OPERATIVOS

Terreno
555,063.75
555,063.75
Fomento Agrcola
0.00
0.00
Construcciones
257,979.62
257,979.62
Maquinaria y herramienta
136,864.27
136,864.27
Vehculos
21,874.96
21,874.96
Semovientes para produccin
74,000.00
74,000.00
Semovientes en produccin
160,000.00
160,000.00
Semovientes no productivos
41,600.00
41,600.00
X
0.00
0.00
X
0.00
0.00
X
0.00
0.00
X
0.00
0.00
X
0.00
0.00
ACTIVOS FIJOS ADMINISTRACION Y VENTAS
Muebles y Enseres
0.00
0.00
X
0.00
0.00
X
0.00
0.00
X
0.00
0.00
Subtotal activos fijos
1,247,382.60 1,247,382.60
(-) depreciaciones
56,332.90
TOTAL ACTIVOS FIJOS NETOS
1,247,382.60
ACTIVO DIFERIDO
Amortizacin acumulada

OTROS ACTIVOS

0.00

0.00

0.00

0.00

0.00

1,269,940.98

1,297,155.72

1,293,222.10

1,268,950.29

1,257,058.98

PASIVO CORRIENTE
Obligaciones de corto plazo
0.00
Porcin corriente deuda largo plazo
0.00
Cuentas y documentos por pagar proveedores
104.45
Gastos acumulados por pagar
0.00

0.00
29,012.05
2,522.42
7,695.38

0.00
65,618.77
2,902.56
8,989.24

0.00
72,078.17
3,343.98
13,845.80

0.00
79,173.42
3,559.84
20,484.16

TOTAL DE PASIVOS CORRIENTES104.45

39,229.84

77,510.57

89,267.95

103,217.43

TOTAL DE ACTIVOS

PASIVO LARGO PLAZO

778,111.36

746,165.00

680,546.23

608,468.06

529,294.64

TOTAL DE PASIVOS

778,215.81

785,394.84

758,056.80

697,736.02

632,512.07

PATRIMONIO
Capital social pagado
Reserva legal
Futuras capitalizaciones
Utilidad (prdida) retenida
Utilidad (prdida) neta

491,725.17
0.00
0.00
0.00
0.00

491,725.17
0.00
0.00
0.00
20,035.71

491,725.17
2,003.57
0.00
18,032.14
23,404.42

491,725.17
4,344.01
0.00
39,096.11
36,048.98

491,725.17
7,948.91
0.00
71,540.20
53,332.64

491,725.17

511,760.88

535,165.30

571,214.28

624,546.91

TOTAL PASIVO Y PATRIMONIO

1,269,940.98

1,297,155.72

1,293,222.10

1,268,950.29

1,257,058.98

TOTAL PATRIMONIO

6
5

7
6

8
7

9
8

10
9

11
10

325,116.16
0.00
22,964.19
0.00

429,375.70
0.00
23,910.25
0.00

563,095.66
0.00
26,232.86
0.00

690,674.43
0.00
26,620.63
0.00

814,747.19
0.00
26,620.63
0.00

940,231.63
0.00
26,620.63
0.00

1,148.21
0.00
4,109.43
0.00

1,195.51
0.00
4,348.67
0.00

1,311.64
0.00
4,458.43
0.00

1,331.03
0.00
4,458.43
0.00

1,331.03
0.00
4,458.43
0.00

1,331.03
0.00
0.00
0.00

353,338.00

458,830.13

595,098.59

723,084.52

847,157.29

968,183.29

555,063.75
0.00
257,979.62
136,864.27
21,874.96
74,000.00
160,000.00
41,600.00
0.00
0.00
0.00
0.00
0.00

555,063.75
0.00
257,979.62
136,864.27
21,874.96
74,000.00
160,000.00
41,600.00
0.00
0.00
0.00
0.00
0.00

555,063.75
0.00
257,979.62
136,864.27
21,874.96
74,000.00
160,000.00
41,600.00
0.00
0.00
0.00
0.00
0.00

555,063.75
0.00
257,979.62
136,864.27
21,874.96
74,000.00
160,000.00
41,600.00
0.00
0.00
0.00
0.00
0.00

555,063.75
0.00
257,979.62
136,864.27
21,874.96
74,000.00
160,000.00
41,600.00
0.00
0.00
0.00
0.00
0.00

555,063.75
0.00
257,979.62
136,864.27
21,874.96
74,000.00
160,000.00
41,600.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
1,247,382.60
281,664.52

0.00
0.00
0.00
0.00
1,247,382.60
337,997.42

0.00
0.00
0.00
0.00
1,247,382.60
394,330.33

0.00
0.00
0.00
0.00
1,247,382.60
450,663.23

0.00
0.00
0.00
0.00
1,247,382.60
506,996.14

0.00
0.00
0.00
0.00
1,247,382.60
563,329.04

965,718.08

909,385.18

853,052.27

796,719.37

740,386.46

684,053.56

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

1,319,056.08

1,368,215.31

1,448,150.86

1,519,803.89

1,587,543.75

1,652,236.85

0.00
86,967.11
3,899.05
44,765.04

0.00
95,528.01
4,119.40
50,136.21

0.00
104,931.62
4,353.24
62,539.05

0.00
115,260.91
4,458.43
66,327.64

0.00
126,606.99
4,458.43
69,188.63

0.00
0.00
4,272.66
72,337.17

135,631.21

149,783.62

171,823.91

186,046.98

200,254.06

76,609.84

442,327.53

346,799.52

241,867.90

126,606.99

0.00

0.00

577,958.74

496,583.14

413,691.81

312,653.97

200,254.06

76,609.84

491,725.17
13,282.17
0.00
119,539.57
116,550.43

491,725.17
24,937.22
0.00
224,434.96
130,534.82

491,725.17
37,990.70
0.00
341,916.30
162,826.88

491,725.17
54,273.39
0.00
488,460.49
172,690.87

491,725.17
71,542.48
0.00
643,882.28
180,139.77

491,725.17
89,556.45
0.00
806,008.07
188,337.32

741,097.34

871,632.17

1,034,459.05

1,207,149.92

1,387,289.70

1,575,627.02

1,319,056.08

1,368,215.31

1,448,150.86

1,519,803.89

1,587,543.75

1,652,236.85

FLUJO DE CAJA PROYECTADO

USD
PREOP.
A. INGRESOS OPERACIONALES
Recuperacin por ventas

0.00

250,753.66

276,417.24

300,220.18

323,573.75

0.00

250,753.66

276,417.24

300,220.18

323,573.75

2,402.26

2,402.26

66,400.00
20,400.00
0.00
0.00
2,400.00
14,461.95
0.00
103,661.95

78,209.37
20,400.00
0.00
0.00
2,400.00
14,461.95
0.00
115,471.32

89,336.20
20,400.00
0.00
0.00
2,400.00
14,461.95
0.00
126,598.15

95,514.60
20,400.00
0.00
0.00
2,400.00
14,461.95
0.00
132,776.55

C. FLUJO OPERACIONAL (A - B) -2,402.26

147,091.72

160,945.93

173,622.03

190,797.20

0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00

22,567.95

0.00

0.00

0.00

76,474.54
25,502.26

72,964.75
0.00
29,012.05

68,593.72
0.00
65,618.77

62,134.33
0.00
72,078.17

0.00
0.00
0.00

4,159.66
3,535.71
0.00

4,859.05
4,130.19
0.00

7,484.22
6,361.58
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

Parcial
B. EGRESOS OPERACIONALES
Pago a proveedores
Mano de obra directa e imprevistos
Mano de obra indirecta
Gastos de ventas
Gastos de administracin
Costos de fabricacin
Corpei
Parcial

D. INGRESOS NO OPERACIONALES
Crdito de proveedores de activos fijos
0.00
22,567.95
Crditos a contratarse a corto plazo
0.00
Crditos Instituciones Financieras 1 31,946.36
0.00
Crditos Instituciones Financieras 2 746,165.00
0.00
Crditos Instituciones Financieras 3
0.00
0.00
Aportes de capital
491,725.17
0.00
Aporte de capital (recuperacin inv. tempor.0.00
histrico)
Aporte de capital (recup. otras ctas. y dctos.0.00
x cobrar hist.)
Aporte de capital (venta inventario ptos. terminados
0.00
hist.)
Parcial
1,269,836.53
E. EGRESOS NO OPERACIONALES
Pago de intereses 476,974.2
Pago de crditos de corto plazo
0.00
Pago de principal (capital) de los pasivos 0.00
Pago de cuentas y documentos histrico 0.00
Pago participacin de trabajadores
Pago de impuesto a la renta
0.00
Reparto de dividendos
Reposicin y nuevas inversiones
ACTIVOS FIJOS OPERATIVOS
Terreno
555,063.75
Fomento Agrcola
0.00
Construcciones
257,979.62
Maquinaria y herramienta
136,864.27
Vehculos
21,874.96

Semovientes para produccin

74,000.00
Semovientes en produccin
160,000.00
Semovientes no productivos
41,600.00
X
0.00
X
0.00
X
0.00
X
0.00
X
0.00
ACTIVOS FIJOS ADMINISTRACION Y VENTAS
Muebles y Enseres
0.00
X
0.00
X
0.00
X
0.00
Activos diferidos
0.00
Otros activos
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

1,247,382.60

101,976.80

109,672.17

143,201.74

148,058.30

F. FLUJO NO OPERACIONAL (D-E)

22,453.93

-79,408.85

-109,672.17

-143,201.74

-148,058.30

G. FLUJO NETO GENERADO (C+F)

20,051.67

67,682.87

51,273.76

30,420.29

42,738.91

H. SALDO INICIAL DE CAJA

20,051.67

87,734.54

139,008.30

169,428.59

I. SALDO FINAL DE CAJA (G+H)20,051.67

87,734.54
0
0
REQUERIMIENTOS DE CAJA
6,046.95
NECESIDADES EFECTIVO (CREDITO CORTO PLAZO)
0.00

139,008.30
0
6,735.83
0.00

169,428.59
0
7,384.89
0.00

212,167.50
0
7,745.30
0.00

Parcial

0.00

10

11

408,439.44

429,438.48

469,868.84

478,783.63

479,171.41

479,171.41

408,439.44

429,438.48

469,868.84

478,783.63

479,171.41

479,171.41

103,532.18
20,400.00
0.00
0.00
2,400.00
14,461.95
0.00
140,794.13

108,939.47
20,400.00
0.00
0.00
2,400.00
14,461.95
0.00
146,201.42

114,538.23
20,400.00
0.00
0.00
2,400.00
14,461.95
0.00
151,800.18

117,191.37
20,400.00
0.00
0.00
2,400.00
14,461.95
0.00
154,453.32

117,296.56
20,400.00
0.00
0.00
2,400.00
14,461.95
0.00
154,558.51

113,023.90
20,400.00
0.00
0.00
2,400.00
14,461.95
0.00
150,285.84

267,645.32

283,237.07

318,068.67

324,330.31

324,612.90

328,885.56

0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00

0.00

0.00

0.00

0.00

0.00

0.00

55,039.08
0.00
79,173.42

47,245.38
0.00
86,967.11

38,684.49
0.00
95,528.01

29,280.87
0.00
104,931.62

18,951.59
0.00
115,260.91

7,605.50
0.00
126,606.99

11,072.52
9,411.64
0.00

24,197.32
20,567.72
0.00

27,100.66
23,035.56
0.00

33,804.89
28,734.16
0.00

35,852.78
30,474.86
0.00

37,399.26
31,789.37
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

154,696.66

178,977.54

184,348.71

196,751.54

200,540.13

203,401.13

-154,696.66

-178,977.54

-184,348.71

-196,751.54

-200,540.13

-203,401.13

112,948.66

104,259.53

133,719.96

127,578.77

124,072.77

125,484.43

212,167.50

325,116.16

429,375.70

563,095.66

690,674.43

814,747.19

325,116.16
0
8,212.99
0.00

429,375.70
0
8,528.42
0.00

563,095.66
0
8,855.01
0.00

690,674.43
0
9,009.78
0.00

814,747.19
0
9,015.91
0.00

940,231.63
0
8,766.67
0.00

INDICES FINANCIEROS
Perodo

Promedio

Composicin de activos
Activo corriente/activos totales
8.2%
Activo fijo/activos totales91.8%
Activo diferido/activos totales
0.0%
Otros activos/activos totales
0.0%

12.3%
87.7%
0.0%
0.0%

15.0%
85.0%
0.0%
0.0%

11.8%
88.2%
0.0%
0.0%

Apalancamiento
Pasivos totales/activos totales
60.5%
Pasivos corrientes/activos 3.0%
totales
Patrimonio/activos totales39.5%

58.6%
6.0%
41.4%

55.0%
7.0%
45.0%

58.1%
5.4%
41.9%

39.9%
31.9%
1.0%
0.0%
27.2%
71.8%
31.8%
0.0%
3.8%
8.1%
0.0%
0.7%
0.0%
8.8%

36.8%
32.5%
1.0%
0.0%
29.7%
69.2%
28.4%
0.0%
3.6%
8.3%
0.0%
0.7%
0.0%
9.1%

173,622.0
(143,201.7)
30,420.3
169,428.6
0.0
101,298.5
2.1
2.1

160,553.2
(110,760.9)
49,792.3
132,057.1
0.0
83,056.5
2.3
2.2

Composicin de costos y gastos

Costos directos/costos y gastos
33.8% totales 36.6%
Costos indirectos/costos y33.2%
gastos totales 32.6%
Gastos administrativos/costos
1.0%y gastos totales
1.0%
Gastos de ventas/costos y 0.0%
gastos totales 0.0%
Gastos financieros/costos32.1%
y gastos totales29.8%
Costo de ventas/costos y 66.6%
gastos totales 69.2%
Costo materia prima/costos
25.2%
y gastos totales
28.3%
Costo materiales indirectos/costos
0.0% y gastos0.0%
totales
Costo suministros y servicios/costos
3.5%
y gastos
3.6%
totales
Costo mano obra directa/costos
8.6% y gastos totales
8.3%
Costo mano obra indirecta/costos
0.0% y gastos 0.0%
totales
Gastos personal administ./costos
0.8% y gastos totales
0.7%
Gastos personal ventas/costos
0.0%y gastos totales
0.0%
Total remuneraciones/costos
9.3%
y gastos totales
9.1%
Liquidez
USD
Flujo operacional 147,091.7
160,945.9
Flujo no operacional(79,408.8)
(109,672.2)
Flujo neto generado 67,682.9
51,273.8
Saldo final de caja 87,734.5
139,008.3
Requerimientos de recursos0.0
frescos
0.0
Capital de trabajo
66,876.2
80,994.7
Indice de liquidez (prueba cida)
2.7
2.0
Indice de solvencia
2.6
2.0
Retorno
Tasa interna de retorno 13.48%
financiera (TIRF)
103,122.4
Tasa interna de retorno 17.77%
del inversionista (TIRI)
Valor actual neto (VAN)
103,122.40 USD
Perodo de recuperacin (nominal)
6.54 AO
Coeficiente beneficio/costo1.08

1.1

Utilidad neta/patrimonio 3.92%

(ROE)
4.37%
Utilidad neta/activos totales
1.54%
(ROA)
1.81%
Utilidad neta/ventas
7.55%
8.45%
Punto de equilibrio
84.72%
81.87%
Cobertura de intereses
1.4
1.4
20,035.7
23,404.4
Rotaciones
Rotacin cuentas por cobrar
18.0
18.4
Rotacin de inventarios 19.6
17.9
Sociales
Sueldos y salarios 22,200.00
Valor agregado 126,405.62
Generacin de divisas
0.00

6.31%
2.84%
11.95%
74.00%
1.7
36,049.0

4.87%
2.07%
9.32%
80.20%
1.5
53,332.6

18.8
18.9

18.4
18.8

USD
22,200.00
22,200.00
127,558.41
140,688.51
0.00
0.00

22,200.00
131,550.84
0.00

Costo de oportunidad 12.00% AO