Você está na página 1de 60

PROGRAMA DE ESPECIALIZACIN (PEE)

CURSO:
PROFESOR:
TITULO:

PLANEAMIENTO FINANCIERO
Manuel Acevedo Riquelme
Reflotamiento de Empresa "Laboratorio SA"

Integrantes:
Kenneth Hidalgo
Frank Peralta
Johann Donayre Hart A
Silvana Landeo
Mabeli Tamayo
Jess Ramos
Ricardo Moreno

CIN (PEE)

oratorio SA"

BALANCE GENERAL
Y
GANANCIAS Y PERDIDAS
ACTIVO
ACTIVO CORRIENTE
1 Caja-banco
4 Subtotal Neto Ctas por Cobrar Com.
5 Otras Ctas por Cobrar
6 Ctas por cobrar Accionistas y Personal
10 Sub Total Existencias
11 Entregas a rendir
12 Gasto pagados por anticipados

S/.
S/.
S/.
S/.
S/.
S/.
S/.

13 TOTAL ACTIVO CORIENTE

S/.

ACTIVO NO CORRIENTE
14 Intereses x devengar en el LP
15 Valores
16 Cuentas por Cobrar L.P.
19 Sub Total Inmueb, Maq y Equipo Neto
22 Sub Total Intangible neto
23 Carga Diferidas
24 TOTAL ACTIVO NO CORRIENTE

S/.
S/.
S/.
S/.
S/.
S/.
S/.

25 TOTAL ACTIVO

S/. 10,832,963.00

Aos base
2009

PASIVO

1,057,399.00
4,842,898.00
375,513.00
2,240,016.00
31,291.00
8,547,117.00

2,198,516.00
87,330.00
2,285,846.00

2009

PASIVO CORRIENTE
26 Sobregiro bancario
27 Tributos por pagar
28 Remunerac y Partic por pagar
29 Provedores Corto Plazo
30 Ctas por pagar Afiliadas
31 Ctas por pagar diversas C.P.
32 Parte corriente de la deauda L.P.
33 Beneficios Sociales Trabajadores
34 Dividendos por pagar
35 Otros pasivos Corrientes
36 TOTAL PASIVO CORRIENTE

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

-20,334.00
23,752.00
3,171,831.00
1,602,380.00
38,708.00
4,816,337.00

PASIVO NO CORRIENTE
37 Proveedores a L.P.
38 Cuentas por pagar diversas L.P.
39 Beneficios Sociales Trabajadores
40 TOTAL PASIVO NO CORRIENTE

S/.
S/.
S/.
S/.

180,528.00
1,304,691.00
50,941.00
1,536,160.00

TOTAL PASIVO
Ganancias Diferidas
41 Otras Ganancias diferidas
CAPITAL Y PATRIMONIO
42 Capital Social
43 Capital Adicional
44 Excedente de Revaluacion
45 Reserva
46 Result Acumulados
47 Result del Periodo
48 TOTAL PATRIMONIO NETO
TOTAL PASIVO Y PATRIMONIO

S/.

6,352,497.00

S/.

S/.
S/.
S/.
S/.
S/.
S/.

3,669,865.00
220,670.00
589,931.00
4,480,466.00

S/. 10,832,963.00

Aos base
ESTADO DE PERDIDAS Y GANANCIAS

2009

49 Ventas Reactivos
50 Ventas Equipos
51 Servicios
52 Transferencias Gratuitas
53 Ventas Brutas
54 Devoluc., Desctos y rebajas concedidos
55 Ventas Netas

S/.
S/.
S/.
S/.
S/.
S/.
S/.

12,713,430.00
474,068.00
2,550.00
9,523.00
13,199,571.00
13,199,571.00

56 Costo de Ventas Reactivos


57 Costo de Ventas Equipos
58 Costo de Ventas Servicios
43 Costo de Ventas
44 Margen Bruto

S/.
S/.
S/.
S/.
S/.

-6,454,797.00
-306,160.00
-6,760,957.00
6,438,614.00

45 Gastos de Administracion
46 Gastos de Ventas
47 Subtotal Gasto Operativos
48 Resultado Operativo

S/.
S/.
S/.
S/.

-568,461.00
-3,276,591.00
-3,845,052.00
2,593,562.00

49 Depreciacin

S/.

-1,605,703.00

50 Ingresos Financieros
51 Ingresos Excepcionales
52 Ingresos Varios
53 Cargas Excepcionales
54 Gasto financiero

S/.
S/.
S/.
S/.
S/.

1,209,594.00
-1,063,425.00
-255,289.00

55 Diferencia en Cambio
56 Subtotal Otros Ingresos y Gastos
57 Resultado antes de Partic e Imptos.

S/.
S/.
S/.

37,302.00
-71,818.00
916,041.00

58 Participacin Laboral
59 Utilidad antes de Impuestos

S/.
S/.

-73,283.00
842,758.00

60 Impto a la Rta 3A Cat


61 Utilidad (Perdida) neta

S/.
S/.

-252,827.00
589,931.00

2010

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

703,201.00
4,356,617.00
1,088,914.00
3,167.00
1,845,094.00
66,243.00
8,063,236.00

1,058,000.00
1,858,506.00
87,330.00
3,003,836.00
11,067,072.00

2011

S/.
S/.
S/.
S/.
S/.
S/.

S/.

S/.
S/.
S/.
S/.
S/.

163,066.00
112,825.00
2,949,378.00
1,363,917.00
38,707.00
4,627,893.00

S/.
S/.
S/.
S/.

26,070.00
1,245,355.00
27,829.00
1,299,254.00

6,091,536.00

###
537,795.00
377,608.00
7,366,981.00
94,259.00
###
8,376,643.00

S/. 14,468,179.00

2010

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

657,323.00
3,418,233.00
1,500.00
1,853,387.00
161,093.00
###

2012

S/.
S/.
S/.
S/.
S/.
S/.
S/.

795,665.00
2,962,754.00
67,756.00
1,653,636.00
93,523.00
575,571.00

S/.

6,148,905.00

S/.
S/.
S/.
S/.
S/.
S/.
S/.

1,389,575.00
6,519,323.00
94,259.00
1,366,955.00
9,370,112.00

S/.

15,519,017.00

2011

2012

S/.

###
-527,567.00
56,320.00
2,940,462.00
###
2,174,933.00
###
###
###
###
4,682,855.00

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

-333,206.00
71,115.00
1,411,589.00
3,925,991.00
38,707.00
5,114,196.00

S/.
S/.
S/.
S/.

152,742.00
4,300,076.00
35,298.00
4,488,116.00

S/.
S/.
S/.
S/.

4,952,670.00
89,780.00
5,042,450.00

S/.
S/.
S/.
S/.

S/.

5,927,147.00

S/.

S/.

3,669,865.00

S/.
S/.
S/.
S/.
S/.

790,601.00
679,459.00
5,139,925.00

S/.

11,067,072.00

S/.

9,170,971.00

S/.

S/.

S/.

10,156,646.00

S/.

4,937,967.00

S/.

4,937,967.00

S/.
S/.
S/.

###
###
227,964.00
131,277.00
5,297,208.00

S/.
S/.
S/.
S/.
S/.

30,313.00
394,091.00
5,362,371.00

S/.

15,519,017.00

S/. 14,468,179.00

2010

2011

S/.
S/.
S/.
S/.
S/.
S/.
S/.

12,473,798.00
908,002.00
13,381,800.00
13,381,800.00

S/.
S/.

S/.
S/.
S/.
S/.
S/.

-6,538,733.00
-521,255.00
-7,059,988.00
6,321,812.00

S/.
S/.

S/.
S/.
S/.
S/.

2012

12,395,562.00
91,953.00
###
1,222.00
12,488,737.00
###
12,488,737.00

S/.
S/.
S/.
S/.
S/.
S/.
S/.

11,673,906.00
930,256.00
89,553.00
12,693,715.00
12,693,715.00

S/.
S/.

-6,100,770.00
-29,713.00
###
-6,130,483.00
6,358,254.00

S/.
S/.
S/.
S/.
S/.

-5,577,176.00
-431,276.00
-6,008,452.00
6,685,263.00

-1,224,815.00
-2,244,880.00
-3,469,695.00
2,852,117.00

S/.
S/.
S/.
S/.

-1,331,436.00
-2,653,365.00
-3,984,801.00
2,373,453.00

S/.
S/.
S/.
S/.

-1,572,855.00
-2,172,039.00
-3,744,894.00
2,940,369.00

S/.

-1,339,384.00

S/.

-1,584,794.00

S/.

-1,612,304.00

S/.
S/.
S/.
S/.
S/.

409,687.00
1,152.00
-384,000.00
-443,121.00

S/.
S/.
S/.
S/.

S/.
S/.
S/.
S/.
S/.

184.00
1,164.00
-721,104.00

S/.
S/.
S/.

###
8,547.00
-38,486.00
-551,936.00

S/.
S/.
S/.

-41,390.00
-457,672.00
1,055,061.00

S/.
S/.
S/.

-2,938.00
-584,813.00
203,846.00

S/.
S/.
S/.

3,634.00
-716,122.00
611,943.00

S/.
S/.

-84,405.00
970,656.00

S/.
S/.

-16,308.00
187,538.00

S/.
S/.

-48,955.00
562,988.00

S/.
S/.

-291,197.00
679,459.00

S/.
S/.

-56,261.00
131,277.00

S/.
S/.

-168,897.00
394,091.00

2010 vs 2009
FUENTES
Caja-banco
Ctas. Por cobrar comerciales
Mercaderias
Tributos por pagar
Remunerac y Partic por pagar
Result Acumulados
Result del Periodo

(-) Deprec Acumulada


Mayor Liquidez
Inversion IME
Pago de CxP
Otras Ctas por Cobrar
Cuentas por Cobrar L.P.

354,198
486,281
394,922
1,235,401
183,400
89,073
569,931
89,528
931,932
2,167,333
-1,493,448
1,418,801
-1,153,438
-236,906
713,401
1,058,000
1,771,401

USOS
Otras Ctas por Cobrar
Ctas por cobrar Accionistas y Personal
Entregas a rendir
Cuentas por Cobrar L.P.
Inm maq y equipos Neto
Provedores Corto Plazo
Ctas por pagar diversas C.P.
TOTAL PASIVO CORRIENTE
Proveedores a L.P.
Cuentas por pagar diversas L.P.
Beneficios Sociales Trabajadores
TOTAL PASIVO NO CORRIENTE
TOTAL PASIVO

713,401
3,167
34,952
1,058,000
1,153,438
222,453
238,463
3,423,874
-236,906
-154,458
-59,336
-23,112
-236,906
-425,350

2010 vs 2011
FUENTES
Caja-banco
Ctas. Por cobrar comerciales
Otras Ctas por Cobrar
Ctas por cobrar Accionistas y Personal
Cuentas por Cobrar L.P.

(-) Deprec Acumulada


Ctas por pagar diversas C.P.
Proveedores a L.P.
Cuentas por pagar diversas L.P.
Beneficios Sociales Trabajadores

45,878
938,384
1,088,914
1,667
680,392
2,755,235
-1,620,859
811,016
126,672
3,054,721
7,469
3,999,878

USOS
Mercaderias
Entregas a rendir
Valores
Inm maq y equipos Neto
Intangible

Tributos por pagar


Remunerac y Partic por pagar
Provedores Corto Plazo
Result Acumulados
Result del Periodo

8,293
94,850
537,795
7,129,334
6,929
7,777,201
690,633
56,505
8,916
562,637
548,182

2012 vs 2011
FUENTES
455,479
199,751
67,570
377,608
1,100,408
1,612,304
Tributos por pagar
Remunerac y Partic por pagar
Ctas por pagar diversas C.P.
Cuentas por pagar diversas L.P.
Beneficios Sociales Trabajadores

194,361
14,795
1,751,058
652,594
54,482
2,667,290

USOS
Caja-banco
Ctas por cobrar Accionistas y Personal
Gasto pados por anticipados
Valores
Inm maq y equipos Neto
Carga Diferidas

138,342
66,256
575,571
851,780
764,646
1,366,955
3,763,550
1,528,873
152,742
197,651

Result del Periodo


TOTAL PATRIMONIO NETO
TOTAL PASIVO Y PATRIMONIO

262814
65163
1050838

2009

Ventas Reactivos (USD)


Tipo de Cambio
Ventas Reactivos (PEN)
Ventas Equipos

Costo de Ventas Reactivos


Costo de Ventas Equipos
Costo de Ventas

CXC comerciales
Otras CXC
Mercaderias
CXP CP
Ctas por pagar diversas C.P.
Otros pasivos Corrientes
Proveedores a L.P.
Cuentas por pagar diversas L.P.

USD 4,222,328.13
3.011
S/. 12,713,430.00
S/.
474,068.00

-6,454,797
-306,160
-6,760,957

4,842,898
375,513
2,240,016
3,171,831
1,602,380
38,708
180,528
1,304,691

96.4%
3.6%

50.8%
64.6%

2010
4.5%
USD 4,413,941.26
2.826
S/. 12,473,798.00
S/.
908,002.00

-6,538,733
-521,255
-7,059,988

2011

2012

2.0%
-1.7%
USD 4,500,930.28
USD 4,425,286.58
2.754
2.638
93.2% S/. 12,395,562.00 99.3% S/. 11,673,906.00
6.8% S/.
91,953.00
0.7% S/.
930,256.00

52.4%
57.4%

-6,100,770
-29,713
-6,130,483

49.2%
32.3%

-5,577,176
-431,276
-6,008,452

4,356,617
1,088,914

3,418,233
-

2,962,754
-

1,845,094

1,853,387

1,653,636

2,949,378
1,363,917
38,707
26,070
1,245,355

2,940,462
2,174,933
38,707
152,742
4,300,076

1,411,589
3,925,991
38,707
4,952,670

2013
Crec. Anual (%)
Vtas React. USD
T/C
92.6% Vtas Reactivos
7.4% Vtas Equipos
Mejora CV React
47.8% CV Reactivos
46.4% CV Equipos
CV
MB

2014

0%
5%
USD 4,425,286.58
USD 4,646,550.91
2.703
2.840
S/. 11,961,549.63 92.6%
13,196,205 92.6%
S/.
953,177.39 7.4%
1,051,563 7.4%
12,914,727
14,247,768
-1.2%
-1.1%
10.6%
10.3%
-5,571,058 46.6%
-6,000,937 45.5%
-441,903 46.4%
-487,515 46.4%
-6,012,961
-6,488,452
6,901,766

7,759,315

2015

2016

2017

5%
10%
10%
USD 4,878,878.46
USD 5,366,766.30
USD 5,903,442.93
2.900
2.850
2.800
14,148,748 92.6%
15,295,284 92.6%
16,529,640
1,127,468 7.4%
1,218,832 7.4%
1,317,194
15,276,216
16,514,116
17,846,834
-1.0%
-0.9%
-0.8%
7.2%
8.1%
8.1%
-6,292,616 44.5%
-6,664,877 43.6%
-7,070,507 42.8%
-522,706 46.4%
-565,063 46.4%
-610,664 46.4%
-6,815,321
-7,229,940
-7,681,172
8,460,894

9,284,176

10,165,662

BALANCE GENERAL
Y
GANANCIAS Y PERDIDAS
ACTIVO
ACTIVO CORRIENTE
1 Caja-banco
2 Ctas. Por cobrar comerciales
3 Prov. Cta Cobranza dudosa
4 Subtotal Neto Ctas por Cobrar Com.
5 Otras Ctas por Cobrar
6 Ctas por cobrar Accionistas y Personal
7 Mercaderias
8 Existencias por recibir
9 Prov. para desvalorizacin de existencias
10 Sub Total Existencias
11 Entregas a rendir
12 Gasto pagados por anticipados

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

13 TOTAL ACTIVO CORIENTE

S/.

ACTIVO NO CORRIENTE
14 Intereses x devengar en el LP
15 Valores
16 Cuentas por Cobrar L.P.
17 Inm maq y equipos Neto
18 (-) Deprec Acumulada
19 Sub Total Inmueb, Maq y Equipo Neto
20 Intangible
21 Amortizacion acumulada
22 Sub Total Intangible neto
23 Carga Diferidas
24 TOTAL ACTIVO NO CORRIENTE

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

25 TOTAL ACTIVO

S/. 10,832,963.00

Aos base
2009

PASIVO
PASIVO CORRIENTE
26 Sobregiro bancario
27 Tributos por pagar
28 Remunerac y Partic por pagar
29 Provedores Corto Plazo
30 Ctas por pagar Afiliadas
31 Ctas por pagar diversas C.P.

1,057,399.00
4,842,898.00
4,842,898.00
375,513.00
2,240,016.00
2,240,016.00
31,291.00
8,547,117.00

8,572,323.00
-6,373,807.00
2,198,516.00
87,330.00
87,330.00
2,285,846.00

2009

S/.
S/.
S/.
S/.
S/.
S/.

-20,334.00
23,752.00
3,171,831.00
1,602,380.00

32 Parte corriente de la deauda L.P.


33 Beneficios Sociales Trabajadores
34 Dividendos por pagar
35 Otros pasivos Corrientes
36 TOTAL PASIVO CORRIENTE

S/.
S/.
S/.
S/.
S/.

38,708.00
4,816,337.00

PASIVO NO CORRIENTE
37 Proveedores a L.P.
38 Cuentas por pagar diversas L.P.
39 Beneficios Sociales Trabajadores
40 TOTAL PASIVO NO CORRIENTE

S/.
S/.
S/.
S/.

180,528.00
1,304,691.00
50,941.00
1,536,160.00

S/.

6,352,497.00

TOTAL PASIVO
Ganancias Diferidas
41 Otras Ganancias diferidas
CAPITAL Y PATRIMONIO
42 Capital Social
43 Capital Adicional
44 Excedente de Revaluacion
45 Reserva
46 Result Acumulados
47 Result del Periodo
48 TOTAL PATRIMONIO NETO
TOTAL PASIVO Y PATRIMONIO

S/.

S/.
S/.
S/.
S/.
S/.
S/.

3,669,865.00
220,670.00
589,931.00
4,480,466.00

S/. 10,832,963.00

Aos base
ESTADO DE PERDIDAS Y GANANCIAS

2009

49 Ventas Reactivos
50 Ventas Equipos
51 Servicios
52 Transferencias Gratuitas
53 Ventas Brutas
54 Devoluc., Desctos y rebajas concedidos
55 Ventas Netas

S/.
S/.
S/.
S/.
S/.
S/.
S/.

12,713,430.00
474,068.00
2,550.00
9,523.00
13,199,571.00
13,199,571.00

56 Costo de Ventas Reactivos


57 Costo de Ventas Equipos
58 Costo de Ventas Servicios

S/.
S/.
S/.

-6,454,797.00
-306,160.00
-

43 Costo de Ventas
44 Margen Bruto

S/.
S/.

-6,760,957.00
6,438,614.00

45 Gastos de Administracion
46 Gastos de Ventas
47 Subtotal Gasto Operativos
48 Resultado Operativo

S/.
S/.
S/.
S/.

-568,461.00
-3,276,591.00
-3,845,052.00
2,593,562.00

49 Deprecin

S/.

-1,605,703.00

50 Ingresos Financieros
51 Ingresos Excepcionales
52 Ingresos Varios
53 Cargas Excepcionales
54 Gasto financiero
55 Diferencia en Cambio
56 Subtotal Otros Ingresos y Gastos
57 Resultado antes de Partic e Imptos.

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

1,209,594.00
-1,063,425.00
-255,289.00
37,302.00
-71,818.00
916,041.00

58 Participacin Laboral
59 Utilidad antes de Impuestos

S/.
S/.

-73,283.00
842,758.00

60 Impto a la Rta 3A Cat


61 Utilidad (Perdida) neta

S/.
S/.

-252,827.00
589,931.00

aca decidimos q vamos a crecer en el mdo,

2010

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

703,201.00
4,356,617.00
4,356,617.00
1,088,914.00
3,167.00
1,845,094.00
1,845,094.00
66,243.00
-

S/.

8,063,236.00

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

1,058,000.00
9,725,761.00
-7,867,255.00
1,858,506.00
87,330.00
87,330.00
3,003,836.00

S/.

S/.
S/.
S/.
S/.
S/.
S/.

11,067,072.00

2011

S/.
S/.
S/.
S/.
S/.
S/.

S/.
S/.

S/.

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

657,323.00
3,418,233.00
###
3,418,233.00
1,500.00
1,853,387.00
###
###
1,853,387.00
161,093.00
###

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

795,665.00
2,962,754.00
2,962,754.00
67,756.00
1,653,636.00
1,653,636.00
93,523.00
575,571.00

6,091,536.00

S/.

6,148,905.00

###
537,795.00
377,608.00
16,855,095.00
-9,488,114.00
7,366,981.00
94,259.00
###
94,259.00
###
8,376,643.00

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

1,389,575.00
17,619,741.00
-11,100,418.00
6,519,323.00
94,259.00
94,259.00
1,366,955.00
9,370,112.00

S/.

15,519,017.00

S/. 14,468,179.00

2010

2011

163,066.00
112,825.00
2,949,378.00
1,363,917.00

###
-527,567.00
56,320.00
2,940,462.00
###
2,174,933.00

S/.
S/.
S/.
S/.

2012
saldo caja al 2012

2012

S/.
S/.
S/.
S/.
S/.
S/.

-333,206.00
71,115.00
1,411,589.00
3,925,991.00

S/.
S/.
S/.
S/.
S/.

38,707.00
4,627,893.00

S/.

###
###
###
###
4,682,855.00

S/.
S/.
S/.
S/.
S/.

38,707.00
5,114,196.00

S/.
S/.
S/.
S/.

26,070.00
1,245,355.00
27,829.00
1,299,254.00

S/.
S/.
S/.
S/.

152,742.00
4,300,076.00
35,298.00
4,488,116.00

S/.
S/.
S/.
S/.

4,952,670.00
89,780.00
5,042,450.00

S/.

5,927,147.00

S/.

9,170,971.00

S/.

10,156,646.00

S/.

S/.

3,669,865.00

S/.
S/.
S/.
S/.
S/.

790,601.00
679,459.00
5,139,925.00

S/.

11,067,072.00

S/.

S/.

S/.

4,937,967.00

S/.

4,937,967.00

S/.
S/.
S/.

###
###
227,964.00
131,277.00
5,297,208.00

S/.
S/.
S/.
S/.
S/.

30,313.00
394,091.00
5,362,371.00

S/.

15,519,017.00

S/. 14,468,179.00

2010

2011

S/.
S/.
S/.
S/.
S/.
S/.
S/.

12,473,798.00
908,002.00
13,381,800.00
13,381,800.00

S/.
S/.

S/.
S/.
S/.

-6,538,733.00
-521,255.00
-

S/.
S/.

S/.
S/.
S/.

2012

12,395,562.00
91,953.00
###
1,222.00
12,488,737.00
###
12,488,737.00

S/.
S/.
S/.
S/.
S/.
S/.
S/.

11,673,906.00
930,256.00
89,553.00
12,693,715.00
12,693,715.00

-6,100,770.00
-29,713.00
###

S/.
S/.
S/.

-5,577,176.00
-431,276.00
-

S/.
S/.

-7,059,988.00
6,321,812.00

S/.
S/.

-6,130,483.00
6,358,254.00

S/.
S/.

-6,008,452.00
6,685,263.00

S/.
S/.
S/.
S/.

-1,224,815.00
-2,244,880.00
-3,469,695.00
2,852,117.00

S/.
S/.
S/.
S/.

-1,331,436.00
-2,653,365.00
-3,984,801.00
2,373,453.00

S/.
S/.
S/.
S/.

-1,572,855.00
-2,172,039.00
-3,744,894.00
2,940,369.00

S/.

-1,339,384.00

S/.

-1,584,794.00

S/.

-1,612,304.00

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

409,687.00
1,152.00
-384,000.00
-443,121.00
-41,390.00
-457,672.00
1,055,061.00

S/.
S/.
S/.
S/.
S/.
S/.
S/.

###
8,547.00
-38,486.00
-551,936.00
-2,938.00
-584,813.00
203,846.00

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

184.00
1,164.00
-721,104.00
3,634.00
-716,122.00
611,943.00

S/.
S/.

-84,405.00
970,656.00

S/.
S/.

-16,308.00
187,538.00

S/.
S/.

-48,955.00
562,988.00

S/.
S/.

-291,197.00
679,459.00

S/.
S/.

-56,261.00
131,277.00

S/.
S/.

-168,897.00
394,091.00

2013
2,114,026.29

2014

2015

S/.
S/.
S/.
S/.

1,360,302.55
S/.
2,331,825.71
S/.
2,331,825.71
### S/.

2,916,123.46
2,374,627.94
###
2,374,627.94
###

S/.
S/.
S/.
S/.

4,651,484.25
2,206,564.49
2,206,564.49
###

S/.
S/.
S/.
S/.
S/.
S/.

###
1,503,240.23
1,503,240.23
###
-

1,477,925.26
###
###
1,477,925.26
###
###

S/.
S/.
S/.
S/.
S/.
S/.
S/.

1,457,721.54
1,457,721.54
###
-

S/.

S/.
S/.
S/.

S/.
S/.

5,195,368.49##

6,768,676.66##

###
S/.
0
0
17,619,741.00
11,100,418.00
6,519,323.00
94259
94,259.00
S/.
6,613,582.00

###
00
0
17,619,741.00
11,100,418.00
6,519,323.00
94259
###
94,259.00
###
6,613,582.00

11,808,950.49

S/.

S/.
S/.

8,315,770.28##

S/.

S/.
S/.
S/.

13,382,258.66

2013

2014

909,111.90
74,670.75
1,336,213.54
0
3729691.45

###
2,305,788.65
78,404.29
1,622,113.09
0
3356722.305

###
00
0
###
11,100,418.00
6,519,323.00
94259
94,259.00
6,613,582.00
14,929,352.28
2015

S/.

3,828,749.60
82,324.50
1,855,281.96
0
3021050.0745

0
0
0
0
6,049,687.64##

0
0
0
0
7,363,028.33##

S/.

98758
98,758.00

S/.

6,148,445.64##

S/.

S/.

108633.8
108,633.80

S/.

7,471,662.13##

###

4,937,967.00
###
S/.
S/.

0
0
0
0
8,787,406.14##

8,906,903.32##

S/.

4,937,967.00
###

###
###

973,077.90
S/.
5,911,044.90
###
12,059,490.53
###

S/.
S/.

1,513,333.89
S/.
6,451,300.89
###

1,955,328.60
6,893,295.60
###
15,800,198.92
###

-540,704.36

2013

4,937,967.00
###

13,922,963.03
###

-250,540.04

119497.18
119,497.18

-870,846.63

2014

2015

S/.
S/.
S/.
S/.
S/.
S/.
S/.

11,961,549.63
953,177.39
12,914,727.02
12,914,727.02

S/.
S/.
S/.
S/.
S/.
S/.
S/.

13,196,204.58
1,051,563.08
14,247,767.66
14,247,767.66

S/.
S/.
S/.
S/.
S/.
S/.
S/.

14,148,747.52
1,127,468.16
15,276,215.68
15,276,215.68

S/.
S/.
S/.

-5,571,058.34
-441,902.59
-

S/.
S/.
S/.

-6,000,937.19
-487,515.18
-

S/.
S/.
S/.

-6,292,615.96
-522,705.53
-

S/.
S/.

-6,012,960.93
6,901,766.09

S/.
S/.

-6,488,452.37
7,759,315.29

S/.
S/.

-6,815,321.49
8,460,894.19

S/.
S/.
S/.
S/.

-1,572,855.00
-2,172,039.00
-3,744,894.00
3,156,872.09

S/.
S/.
S/.
S/.

-1,572,855.00
-2,172,039.00
-3,744,894.00
4,014,421.29

S/.
S/.
S/.
S/.

-1,572,855.00
-2,172,039.00
-3,744,894.00
4,716,000.19

S/.

-1,612,304.00

S/.

-1,612,304.00

S/.

-1,612,304.00

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

1,544,568.09

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

2,402,117.29

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

3,103,696.19

S/.
S/.

-154,456.81
1,390,111.28

S/.
S/.

-240,211.73
2,161,905.56

S/.
S/.

-310,369.62
2,793,326.57

S/.
S/.

-417,033.38
973,077.90

S/.
S/.

-648,571.67
1,513,333.89

S/.
S/.

-837,997.97
1,955,328.60

2016

2017

S/.
S/.
S/.
S/.

6,611,486.43
2,201,882.12
2,201,882.12

S/.
S/.
S/.
S/.

8,814,939.85
2,230,854.25
2,230,854.25

S/.
S/.
S/.
S/.
S/.
S/.

###
1,385,738.50
1,385,738.50
-

S/.
S/.
S/.
S/.
S/.
S/.
S/.

1,280,195.28
1,280,195.28
-

10,199,107.05

S/.

S/.
S/.
S/.

0
0
17,619,741.00
11,100,418.00
6,519,323.00
94259
94,259.00
6,613,582.00
16,812,689.05
2016

S/.

12,325,989.39

S/.

S/.
S/.
S/.
S/.

0
0
###
11,100,418.00
6,519,323.00
94259
94,259.00
6,613,582.00
18,939,571.39
2017

S/.
5,499,901.27
7,329,720.49
86,440.73
90,762.76
2,249,314.66
2,560,390.57
0
0
2718945.06705
2447050.560345

S/.

0
0
0
0
10,554,601.73

0
0
0
0
12,427,924.38

131446.898
131,446.90 S/.
10,686,048.62

S/.

12,572,515.97

S/.

4,937,967.00
S/.
S/.
S/.

2,473,996.09
7,411,963.09

144591.5878
144,591.59

###
S/.
S/.
S/.

18,098,011.72

3,029,332.53
7,967,299.53
20,539,815.50

-S/. 1,285,322.66

-S/. 1,600,244.11

2016

2017

S/.
S/.
S/.
S/.
S/.
S/.
S/.

15,295,283.96
1,218,831.96
16,514,115.91
16,514,115.91

S/.
S/.
S/.
S/.
S/.
S/.
S/.

16,529,640.21
1,317,193.83
17,846,834.04
17,846,834.04

S/.
S/.
S/.

-6,664,877.28
-565,062.70
-

S/.
S/.
S/.

-7,070,507.45
-610,664.25
-

S/.
S/.

-7,229,939.99
9,284,175.93

S/.
-7,681,171.71
S/. 10,165,662.33

S/.
S/.
S/.
S/.

-1,572,855.00
-2,172,039.00
-3,744,894.00
5,539,281.93

S/.
S/.
S/.
S/.

-1,572,855.00
-2,172,039.00
-3,744,894.00
6,420,768.33

S/.

-1,612,304.00

S/.

-1,612,304.00

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

3,926,977.93

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

4,808,464.33

S/.
S/.

-392,697.79
3,534,280.13

S/.
S/.

-480,846.43
4,327,617.90

S/.
S/.

-1,060,284.04
2,473,996.09

S/.
S/.

-1,298,285.37
3,029,332.53

Rotacion ctas x pagar


Rotacion de inventarios
Rotacion de cuentas por pagar
compras

2013
65
90
80
5,862,565.17

2014
60
82
90
6,463,137.40

2015
52
77
98
6,795,117.77

2016
48
69
112
7,157,956.94

2017
45
60
120
7,575,628.49

Analisis de Ratios
Ratios de liquidez

2009

liquidez corriente o general

1.77

Prueba acida

1.31

Liquidez severa

0.30

Capital de trabajo

0.77

Ratio de Gestion

2009

Rotacion cuentas por cobrar

112 dias

Rotacion de inventario

119 dias

Rotacion Cuentas por pagar

138 dias

Tiempo Capital Inmovilizado


Cuentas por pagar
Ciclo
Rotacion Capital de Trabajo
Rotacion Capital de Activo Fijo
Ratios de Endeudamiento

231.00
137.6
-93.4
102 dias
60 dias
2009

Dependencia Financiera

58.64%

Endeudamiento Patrimonial

141.78%

Endeudamiento Patrimonial LP

34.29%

Endeudamiento Patrimonial CP

107.50%

Ratio de Rentabilidad

2009

Costo de ventas

51.22%

Gasto Operativo

29.13%

Gasto Financiero

1.93%

Costos Totales

82.29%

Rendimiento para el Acc y Acree

2009

Utilidad Neta / Capital (ROE)

13.17%

Utilidad Neta / Activo Fijo (ROA)

26.83%

Utilidad por Accion

16.08%

2010

2011

2012

1.73

1.27

1.18

1.34

0.91

0.77

0.40

0.18

0.19

0.74

0.30

0.20

2010

2011

2012

99 dias

84 dias

71 dias

94 dias

109 dias

99 dias

135 dias

146 dias

74 dias

193.00
135.0
-58.0

193.00
146.1
-46.9

170.00
74.1
-95.9

92 dias

41 dias

29 dias

50 dias

212 dias

185 dias

2010

2011

2012

53.56%

63.39%

65.45%

115.32%

173.13%

189.41%

25.28%

84.73%

94.03%

90.04%

88.40%

95.37%

2010

2011

2012

52.76%

49.09%

47.33%

25.93%

31.91%

29.50%

3.31%

4.42%

5.68%

82.00%

85.41%

82.52%

2010

2011

2012

13.22%

2.48%

7.35%

36.56%

1.78%

6.04%

18.51%

2.66%

7.98%

1
2013 E

2
2014 E

3
2015 E

0.86

0.92

0.95

0.61

0.72

0.78

0.22

0.40

0.53

-0.14

-0.08

-0.05

1
2013 E

2
2014 E

3
2015 E

55 dias

51 dias

44 dias

90 dias

82 dias

77 dias

70 dias

77 dias

83 dias

145.00
69.5
-75.5

133.00
76.6
-56.4

121.00
83.3
-37.7

-24 dias

-15 dias

-11 dias

182 dias

165 dias

154 dias

2013 E

2014 E

2015 E

52.07%

55.83%

59.66%

104.02%

115.82%

129.21%

1.67%

1.68%

1.73%

102.35%

114.13%

127.48%

1
2013 E

2
2014 E

3
2015 E

46.56%

45.54%

44.61%

29.00%

26.28%

24.51%

0.00%

0.00%

0.00%

75.56%

71.82%

69.13%

1
2013 E

2
2014 E

3
2015 E

16.46%

23.46%

28.37%

14.93%

23.21%

29.99%

19.71%

30.65%

39.60%

4
2016 E

5
2017 E

0.97

0.99

Ratios de liqui
2
1.5
1

0.84

0.89

0.63

0.71

-0.03

-0.01

4
2016 E

5
2017 E

41 dias

38 dias

0.5
0
-0.5

Ratio de Gesti
250

69 dias

60 dias

96 dias

87 dias

110.00
95.9
-14.1

98.00
87.2
-10.8

-8 dias

-2 dias

-50

142 dias

132 dias

-100

2016 E

2017 E

63.56%

66.38%

144.17%

157.80%

1.77%

1.95%

142.40%

155.99%

4
2016 E

5
2017 E

43.78%

43.04%

200
150
100
50
0

Ratios de Endeu
200.00%
150.00%
100.00%
50.00%
0.00%

Dependencia Finan

Endeudamiento Pa
LP

Ratios de Renta
100.00%
80.00%
60.00%
40.00%
20.00%
0.00%

Ratios de Renta
22.68%

20.98%

0.00%

0.00%

66.46%

69.19%

4
2016 E

5
2017 E

33.38%

38.02%

37.95%

46.47%

50.10%

61.35%

100.00%
80.00%
60.00%
40.00%
20.00%
0.00%

Rendimiento para el
70.00%
60.00%
50.00%
40.00%
30.00%
20.00%
10.00%
0.00%

Ratios de liquidez
liquidez corriente o
general
Prueba acida
Liquidez severa
Capital de trabajo

Ratio de Gestion

Tiempo Capital
Inmovilizado
Cuentas por pagar
Ciclo

Ratios de Endeudamiento
Dependencia Financiera

Endeudamiento Patrimonial

Endeudamiento Patrimonial
LP

Endeudamiento Patrimonial
CP

Ratios de Rentabilidad
Costo de ventas
Gasto Operativo
Gasto Financiero
Costos Totales

Ratios de Rentabilidad
Costo de ventas
Gasto Operativo
Gasto Financiero
Costos Totales

ndimiento para el Acc y Acree


Utilidad Neta / Capital
(ROE)
Utilidad Neta / Activo Fijo
(ROA)
Utilidad por Accion

2012
tasa
Ctas por pagar diversas C.P.
Cuentas por pagar diversas L.P.
Total

S/. 3,925,991.00
S/. 4,952,670.00
###

Gasto financiero

S/.

2012
2013

8%

721,104.00
2012
2013
2014
2015
2016

CP
tasa
Perodo
Saldo Inicial
0 S/. 3,925,991.00
1
S/. 0.00

8%
Amortizacin
S/. 3,925,991.00

Inters
S/. 318,859.77

Cuota
S/. 4,244,850.77

Lp
Perodo

tasa
Saldo Inicial
0 S/. 4,952,670.00
1 S/. 3,855,545.26
2 S/. 2,669,314.62
3 S/. 1,386,741.11
4 S/.
-

8%
Amortizacin
S/.
S/.
S/.
S/.

1,097,124.74
1,186,230.64
1,282,573.51
1,386,741.11

Inters
S/.
S/.
S/.
S/.

402,244.23
313,138.33
216,795.47
112,627.86

Cuota
S/.
S/.
S/.
S/.

1,499,368.97
1,499,368.97
1,499,368.97
1,499,368.97