Articulos de Oficina SAC

ARTICULOS DE OFICINA SAC
ANALISIS VERTICAL
BALANCE GENERAL
Expresado en S/.
2000
S/.
2001
%
S/.
ACTIVO
Activo Corriente
Caja y bancos
Cuentas por cobrar comerciales
Provisin ctas. de cobranza dudosa
Sub total Neto ctas. por cob. comerc.
Otras cuentas por cobrar
Cuentas por cobrar accionistas y persona
Mercaderas
Productos terminados
Product. en proceso
Sub productos
Materias primas
Envases y embalajes
Suministros diversos
Existencias por recibir
Provisin para desvalorizacin de existen
Sub total Existencias
Impuestos por cobrar
Gastos Pagados por anticipado
Total Activo Corriente
Activo No Corriente
Intereses por devengar en el L.P.
Valores
Cuentas por cobrar div.
Inmuebles, maquinarias y equipos
Depreciacin acumulada
Sub total Inmueb., maq. y equipo neto
Intangibles
Amortizacin acumulada
Sub total Intangibles neto
Cargas diferidas
Total Activo No Corriente
TOTAL ACTIVO
534,899.07
5,638,003.85
0.00
5,638,003.85
1,553,066.51
13,410.99
1,385,966.27
2,765,591.32
1,400,856.22
7,580.72
3,117,844.06
283,866.62
86,683.55
584,039.54
0.00
9,632,428.30
924,710.44
779,504.54
19,076,023.70
1.60%
16.91%
0.00%
16.91%
4.66%
0.04%
4.16%
8.29%
4.20%
0.02%
9.35%
0.85%
0.26%
1.75%
0.00%
28.89%
2.77%
2.34%
57.21%
842,571.00
7,290,810.00
0.00
7,290,810.00
1,974,857.00
0.00
1,729,314.00
2,441,698.00
1,813,111.00
6,131.00
2,987,273.00
296,560.00
85,614.00
811,660.00
0.00
10,171,361.00
0.00
1,148,015.00
21,427,614.00
0.00
0.00
0.00
29,555,215.54
(17,034,592.50)
12,520,623.04
286,174.97
0.00
286,174.97
1,462,138.10
14,268,936.11
0.00%
0.00%
0.00%
88.63%
-51.09%
37.55%
0.86%
0.00%
0.86%
4.38%
42.79%
0.00
0.00
0.00
32,471,215.54
(17,877,859.54)
14,593,356.00
112,043.00
0.00
112,043.00
0.00
14,705,399.00
33,344,959.81
100.00%
36,133,013.00
2000
S/.
PASIVO Y PATRIMONIO
Pasivo corriente
Sobregiros bancarios
Tributos por pagar
Remunerac. y participac. por pagar
Cuentas por pagar comerciales
Cuentas por pagar a afiliadas
Otras cuentas por pagar
Parte corriente de la deuda a L.P.
Beneficios sociales trabajadores
Dividendos por Pagar
Otros pasivos corrientes
Total Pasivo Corriente
Pasivo no corriente
Deuda a Largo Plazo
Benef. sociales trabajadores
Total Pasivo No Corriente
TOTAL PASIVO
Ganancias Diferidas
Otras Ganancias Diferidas
Patrimonio
Capital social
Capital adicional
Accionariado laboral
Exced. de revaluacin
Reservas
Resultados acumulados
Resultado del perodo
Total Patrimonio Neto
TOTAL PASIVO Y PATRIMONIO
2001
%
S/.
0.00
220,877.82
58,567.88
5,147,026.60
0.00
0.00
10,467,804.77
0.00
0.00
0.00
15,894,277.07
0.00%
0.66%
0.18%
15.44%
0.00%
0.00%
31.39%
0.00%
0.00%
0.00%
47.67%
474,361.00
0.00
0.00
6,325,385.00
0.00
848,828.00
8,510,547.00
0.00
0.00
0.00
16,159,121.00
9,242,669.88
233,909.19
9,476,579.07
25,370,856.14
27.72%
0.70%
28.42%
76.09%
10,830,073.00
0.00
10,830,073.00
26,989,194.00
0.00
0.00%
0.00
6,800,000.00
0.00
0.00
0.00
17,187.59
0.00
1,156,916.08
7,974,103.67
20.39%
0.00%
0.00%
0.00%
0.05%
0.00%
3.47%
23.91%
8,760,586.00
0.00
0.00
0.00
20,045.00
363,188.00
0.00
9,143,819.00
33,344,959.81
100.00%
36,133,013.00
ANALISIS HORIZONTAL
BALANCE GENERAL
Expresado en S/.
2000
S/.
ACTIVO
Activo Corriente
Caja y bancos
Mercaderas
Product. en proceso
Sub productos
Materias primas
Envases y embalajes
Activo No Corriente
Valores
Intangibles
Cargas diferidas
TOTAL ACTIVO
2001
S/.
534,899.07
5,638,003.85
0.00
5,638,003.85
1,553,066.51
13,410.99
1,385,966.27
2,765,591.32
1,400,856.22
7,580.72
3,117,844.06
283,866.62
86,683.55
584,039.54
0.00
9,632,428.30
924,710.44
779,504.54
19,076,023.70
57.52%
29.32%
0.00%
29.32%
27.16%
-100.00%
24.77%
-11.71%
29.43%
-19.12%
-4.19%
4.47%
-1.23%
38.97%
0.00%
5.59%
-100.00%
47.27%
12.33%
842,571.00
7,290,810.00
0.00
7,290,810.00
1,974,857.00
0.00
1,729,314.00
2,441,698.00
1,813,111.00
6,131.00
2,987,273.00
296,560.00
85,614.00
811,660.00
0.00
10,171,361.00
0.00
1,148,015.00
21,427,614.00
0.00
0.00
0.00
29,555,215.54
(17,034,592.50)
12,520,623.04
286,174.97
0.00
286,174.97
1,462,138.10
14,268,936.11
0.00%
0.00%
0.00%
9.87%
4.95%
16.55%
-60.85%
0.00%
-60.85%
-100.00%
3.06%
0.00
0.00
0.00
32,471,215.54
(17,877,859.54)
14,593,356.00
112,043.00
0.00
112,043.00
0.00
14,705,399.00
33,344,959.81
8.36%
36,133,013.00
2000
S/.
PASIVO Y PATRIMONIO
Pasivo corriente
2001
%
S/.
Tributos por pagar
Pasivo no corriente
Deuda a Largo Plazo
TOTAL PASIVO
Ganancias Diferidas
Patrimonio
Capital social
Capital adicional
Reservas
0.00
220,877.82
58,567.88
5,147,026.60
0.00
0.00
10,467,804.77
0.00
0.00
0.00
15,894,277.07
0.00%
-100.00%
-100.00%
22.89%
0.00%
0.00%
-18.70%
0.00%
0.00%
0.00%
1.67%
474,361.00
0.00
0.00
6,325,385.00
0.00
848,828.00
8,510,547.00
0.00
0.00
0.00
16,159,121.00
9,242,669.88
233,909.19
9,476,579.07
25,370,856.14
17.17%
-100.00%
14.28%
6.38%
10,830,073.00
0.00
10,830,073.00
26,989,194.00
0.00
0.00%
0.00
6,800,000.00
0.00
0.00
0.00
17,187.59
0.00
1,156,916.08
7,974,103.67
28.83%
0.00%
0.00%
0.00%
16.62%
0.00%
-100.00%
14.67%
8,760,586.00
0.00
0.00
0.00
20,045.00
363,188.00
0.00
9,143,819.00
33,344,959.81
8.36%
36,133,013.00
ANALISIS EVOLUTIVO
BALANCE GENERAL
Expresado en S/.
2000
S/.
ACTIVO
Activo Corriente
Caja y bancos
Mercaderas
Product. en proceso
Sub productos
Materias primas
Envases y embalajes
Activo No Corriente
Valores
Intangibles
Cargas diferidas
TOTAL ACTIVO
2001
S/.
534,899.07
5,638,003.85
0.00
5,638,003.85
1,553,066.51
13,410.99
1,385,966.27
2,765,591.32
1,400,856.22
7,580.72
3,117,844.06
283,866.62
86,683.55
584,039.54
0.00
9,632,428.30
924,710.44
779,504.54
19,076,023.70
57.52%
29.32%
0.00%
29.32%
27.16%
-100.00%
24.77%
-11.71%
29.43%
-19.12%
-4.19%
4.47%
-1.23%
38.97%
0.00%
5.59%
-100.00%
47.27%
12.33%
842,571.00
7,290,810.00
0.00
7,290,810.00
1,974,857.00
0.00
1,729,314.00
2,441,698.00
1,813,111.00
6,131.00
2,987,273.00
296,560.00
85,614.00
811,660.00
0.00
10,171,361.00
0.00
1,148,015.00
21,427,614.00
0.00
0.00
0.00
29,555,215.54
(17,034,592.50)
12,520,623.04
286,174.97
0.00
286,174.97
1,462,138.10
14,268,936.11
0.00%
0.00%
0.00%
9.87%
4.95%
16.55%
-60.85%
0.00%
-60.85%
-100.00%
3.06%
0.00
0.00
0.00
32,471,215.54
(17,877,859.54)
14,593,356.00
112,043.00
0.00
112,043.00
0.00
14,705,399.00
33,344,959.81
8.36%
36,133,013.00
2000
S/.
PASIVO Y PATRIMONIO
Pasivo corriente
2001
%
S/.
Tributos por pagar
Pasivo no corriente
Deuda a Largo Plazo
TOTAL PASIVO
Ganancias Diferidas
Patrimonio
Capital social
Capital adicional
Reservas
0.00
220,877.82
58,567.88
5,147,026.60
0.00
0.00
10,467,804.77
0.00
0.00
0.00
15,894,277.07
0.00%
-100.00%
-100.00%
22.89%
0.00%
0.00%
-18.70%
0.00%
0.00%
0.00%
1.67%
474,361.00
0.00
0.00
6,325,385.00
0.00
848,828.00
8,510,547.00
0.00
0.00
0.00
16,159,121.00
9,242,669.88
233,909.19
9,476,579.07
25,370,856.14
17.17%
-100.00%
14.28%
6.38%
10,830,073.00
0.00
10,830,073.00
26,989,194.00
0.00
0.00%
0.00
6,800,000.00
0.00
0.00
0.00
17,187.59
0.00
1,156,916.08
7,974,103.67
28.83%
0.00%
0.00%
0.00%
16.62%
0.00%
-100.00%
14.67%
8,760,586.00
0.00
0.00
0.00
20,045.00
363,188.00
0.00
9,143,819.00
33,344,959.81
8.36%
36,133,013.00
ISIS VERTICAL
CE GENERAL
resado en S/.
2001
2002
%
S/.
2003
%
S/.
2.33%
20.18%
0.00%
20.18%
5.47%
0.00%
4.79%
6.76%
5.02%
0.02%
8.27%
0.82%
0.24%
2.25%
0.00%
28.15%
0.00%
3.18%
59.30%
781,977.00
2,987,254.00
0.00
2,987,254.00
658,061.00
0.00
1,712,462.00
2,177,171.00
2,162,311.00
10,882.00
2,561,706.00
248,910.00
65,089.00
2,163,240.00
0.00
11,101,771.00
0.00
1,090,286.00
16,619,349.00
2.25%
8.61%
0.00%
8.61%
1.90%
0.00%
4.93%
6.27%
6.23%
0.03%
7.38%
0.72%
0.19%
6.23%
0.00%
31.99%
0.00%
3.14%
47.89%
931,502.00
2,922,920.00
0.00
2,922,920.00
639,739.00
2,418.00
2,083,654.00
1,953,897.00
1,879,652.00
25,687.00
2,000,781.00
245,320.00
92,315.00
802,348.00
0.00
9,083,654.00
0
1,343,836.00
14,924,069.00
2.92%
9.16%
0.00%
9.16%
2.01%
0.01%
6.53%
6.12%
5.89%
0.08%
6.27%
0.77%
0.29%
2.51%
0.00%
28.47%
0.00%
4.21%
46.78%
0.00%
0.00%
0.00%
89.87%
-49.48%
40.39%
0.31%
0.00%
0.31%
0.00%
40.70%
0.00
0.00
3,531,800.00
34,187,225.20
(19,691,389.00)
14,495,836.20
59,046.00
0.00
59,046.00
0.00
18,086,682.20
0.00%
0.00%
10.18%
98.51%
-56.74%
41.77%
0.17%
0.00%
0.17%
0.00%
52.11%
0.00
0.00
1,638,932.00
35,387,226.00
(22,586,556.00)
12,800,670.00
383,871.00
0.00
383,871.00
2,156,140.00
16,979,613.00
100.00%
34,706,031.20
100.00%
31,903,682.00
0.00%
0.00%
5.14%
110.92%
-70.80%
40.12%
1.20%
0.00%
1.20%
6.76%
53.22%
0.00%
100.00%
2001
2002
%
S/.
2003
%
S/.
1.31%
0.00%
0.00%
17.51%
0.00%
2.35%
23.55%
0.00%
0.00%
0.00%
44.72%
465,733.00
0.00
0.00
6,598,856.00
0.00
2,001,739.00
6,823,901.00
0.00
0.00
0.00
15,890,229.00
1.34%
0.00%
0.00%
19.01%
0.00%
5.77%
19.66%
0.00%
0.00%
0.00%
45.79%
0.00
188,510.00
210,925.00
5,031,810.00
0.00
7,637,366.00
0.00
0.00
464,386
159,672.00
13,692,669.00
0.00%
0.59%
0.66%
15.77%
0.00%
23.94%
0.00%
0.00%
1.46%
0.50%
42.92%
29.97%
0.00%
29.97%
74.69%
9,135,680.00
0.00
9,135,680.00
25,025,909.00
26.32%
0.00%
26.32%
72.11%
8,020,241.00
185,116.00
8,205,357.00
21,898,026.00
25.14%
0.58%
25.72%
68.64%
0.00%
0.00
0.00%
16,285.00
0.05%
24.25%
0.00%
0.00%
0.00%
0.06%
1.01%
0.00%
25.31%
8,760,586.00
0.00
0.00
0.00
20,045.00
899,491.00
0.00
9,680,122.00
25.24%
0.00%
0.00%
0.00%
0.06%
2.59%
0.00%
27.89%
9,300,000.00
0.00
0.00
0.00
20,045.00
0.00
669,326.00
9,989,371.00
29.15%
0.00%
0.00%
0.00%
0.06%
0.00%
2.10%
31.31%
100.00%
34,706,031.00
100.00%
31,903,682.00
100.00%
IS HORIZONTAL
CE GENERAL
resado en S/.
%
2002
S/.
2003
S/.
-7.19%
-59.03%
0.00%
-59.03%
-66.68%
0.00%
-0.97%
-10.83%
19.26%
77.49%
-14.25%
-16.07%
-23.97%
166.52%
0.00%
9.15%
0.00%
-5.03%
-22.44%
781,977.00
2,987,254.00
0.00
2,987,254.00
658,061.00
0.00
1,712,462.00
2,177,171.00
2,162,311.00
10,882.00
2,561,706.00
248,910.00
65,089.00
2,163,240.00
0.00
11,101,771.00
0.00
1,090,286.00
16,619,349.00
19.12%
-2.15%
0.00%
-2.15%
-2.78%
0.00%
21.68%
-10.26%
-13.07%
136.05%
-21.90%
-1.44%
41.83%
-62.91%
0.00%
-18.18%
0.00%
23.26%
-10.20%
931,502.00
2,922,920.00
0.00
2,922,920.00
639,739.00
2,418.00
2,083,654.00
1,953,897.00
1,879,652.00
25,687.00
2,000,781.00
245,320.00
92,315.00
802,348.00
0.00
9,083,654.00
0.00
1,343,836.00
14,924,069.00
-72.27%
-76.28%
0.00%
-76.28%
-25.53%
0.00%
5.40%
124.79%
-0.69%
20.88%
-28.65%
20.88%
20.88%
-17.89%
0.00%
20.88%
0.00%
26.13%
-5.50%
0.00%
0.00%
0.00%
5.28%
10.14%
-0.67%
-47.30%
0.00%
-47.30%
0.00%
22.99%
0.00
0.00
3,531,800.00
34,187,225.20
(19,691,389.00)
14,495,836.20
59,046.00
0.00
59,046.00
0.00
18,086,682.20
0.00%
0.00%
0.00%
3.51%
14.70%
-11.69%
550.12%
0.00%
550.12%
0.00%
-6.12%
0.00
0.00
1,638,932.00
35,387,226.00
(22,586,556.00)
12,800,670.00
383,871.00
0.00
383,871.00
2,156,140.00
16,979,613.00
0.00%
0.00%
0.00%
0.32%
13.36%
-22.69%
0.00%
0.00%
0.00%
0.00%
-19.52%
-3.95%
34,706,031.20
-8.07%
31,903,682.00
-12.96%
2001
2002
%
S/.
2003
%
S/.
0.00%
0.00%
0.00%
4.32%
0.00%
135.82%
-19.82%
0.00%
0.00%
0.00%
-1.66%
465,733.00
0.00
0.00
6,598,856.00
0.00
2,001,739.00
6,823,901.00
0.00
0.00
0.00
15,890,229.00
-100.00%
0.00%
0.00%
-23.75%
0.00%
281.54%
-100.00%
0.00%
0.00%
0.00%
-13.83%
0.00
188,510.00
210,925.00
5,031,810.00
0.00
7,637,366.00
0.00
0.00
464,386.00
159,672.00
13,692,669.00
0.00%
0.00%
0.00%
18.54%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
-34.86%
-15.65%
0.00%
-15.65%
-7.27%
9,135,680.00
0.00
9,135,680.00
25,025,909.00
-12.21%
0.00%
-10.18%
-12.50%
8,020,241.00
185,116.00
8,205,357.00
21,898,026.00
-25.00%
0.00%
-24.44%
-30.95%
0.00%
0.00
0.00%
16,285.00
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
147.67%
0.00%
5.87%
8,760,586.00
0.00
0.00
0.00
20,045.00
899,491.00
0.00
9,680,122.00
6.16%
0.00%
0.00%
0.00%
0.00%
-100.00%
0.00%
3.19%
9,300,000.00
0.00
0.00
0.00
20,045.00
0.00
669,326.00
9,989,371.00
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
26.46%
-3.95%
34,706,031.00
-8.07%
31,903,682.00
-12.96%
SIS EVOLUTIVO
CE GENERAL
resado en S/.
%
2002
S/.
2003
S/.
46.19%
-47.02%
0.00%
-47.02%
-57.63%
-100.00%
23.56%
-21.28%
54.36%
43.55%
-17.84%
-12.31%
-24.91%
270.39%
0.00%
15.25%
-100.00%
39.87%
-12.88%
781,977.00
2,987,254.00
0.00
2,987,254.00
658,061.00
0.00
1,712,462.00
2,177,171.00
2,162,311.00
10,882.00
2,561,706.00
248,910.00
65,089.00
2,163,240.00
0.00
11,101,771.00
0.00
1,090,286.00
16,619,349.00
74.15%
-48.16%
0.00%
-48.16%
-58.81%
-81.97%
50.34%
-29.35%
34.18%
238.85%
-35.83%
-13.58%
6.50%
37.38%
0.00%
-5.70%
-100.00%
72.40%
-21.77%
931,502.00
2,922,920.00
0.00
2,922,920.00
639,739.00
2,418.00
2,083,654.00
1,953,897.00
1,879,652.00
25,687.00
2,000,781.00
245,320.00
92,315.00
802,348.00
0.00
9,083,654.00
0.00
1,343,836.00
14,924,069.00
-72.27%
-76.28%
0.00%
-76.28%
-25.53%
0.00%
5.40%
124.79%
-0.69%
20.88%
-28.65%
20.88%
20.88%
-17.89%
0.00%
20.88%
0.00%
26.13%
-5.50%
0.00%
0.00%
0.00%
15.67%
15.60%
15.78%
-79.37%
0.00%
-79.37%
-100.00%
26.76%
0.00
0.00
3,531,800.00
34,187,225.20
(19,691,389.00)
14,495,836.20
59,046.00
0.00
59,046.00
0.00
18,086,682.20
0.00%
0.00%
0.00%
19.73%
32.59%
2.24%
34.14%
0.00%
34.14%
47.46%
19.00%
0.00
0.00
1,638,932.00
35,387,226.00
(22,586,556.00)
12,800,670.00
383,871.00
0.00
383,871.00
2,156,140.00
16,979,613.00
0.00%
0.00%
0.00%
0.32%
13.36%
-22.69%
0.00%
0.00%
0.00%
0.00%
-19.52%
4.08%
34,706,031.20
-4.32%
31,903,682.00
-12.96%
2001
2002
%
S/.
2003
%
S/.
0.00%
-100.00%
-100.00%
28.21%
0.00%
0.00%
-34.81%
0.00%
0.00%
0.00%
-0.03%
465,733.00
0.00
0.00
6,598,856.00
0.00
2,001,739.00
6,823,901.00
0.00
0.00
0.00
15,890,229.00
0.00%
-14.65%
260.14%
-2.24%
0.00%
0.00%
-100.00%
0.00%
0.00%
0.00%
-13.85%
0.00
188,510.00
210,925.00
5,031,810.00
0.00
7,637,366.00
0.00
0.00
464,386.00
159,672.00
13,692,669.00
0.00%
0.00%
0.00%
18.54%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
-34.86%
-1.16%
-100.00%
-3.60%
-1.36%
9,135,680.00
0.00
9,135,680.00
25,025,909.00
-13.23%
-20.86%
-13.41%
-13.69%
8,020,241.00
185,116.00
8,205,357.00
21,898,026.00
-25.00%
0.00%
-24.44%
-30.95%
0.00%
0.00
0.00%
16,285.00
0.00%
28.83%
0.00%
0.00%
0.00%
16.62%
0.00%
-100.00%
21.39%
8,760,586.00
0.00
0.00
0.00
20,045.00
899,491.00
0.00
9,680,122.00
36.76%
0.00%
0.00%
0.00%
16.62%
0.00%
-42.15%
25.27%
9,300,000.00
0.00
0.00
0.00
20,045.00
0.00
669,326.00
9,989,371.00
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
26.46%
4.08%
34,706,031.00
-4.32%
31,903,682.00
-12.96%
FLUJO DE CAJA
2003
Efectivo Disponible (a principio del mes)
DIC
2004
931,502
DIC
931,502
INGRESO DE EFECTIVO
Ventas comerciales al contado
Cobranza de cuentas por cobrar comerciales
Cuentas por cobrar accionistas y personal
24,955,884
2,922,920
693,219
10,548,329
948,324
639,739
66,667
1,373,072
66,667
2,418
2,418
Cuenta por cobrar diversa a LP
1,638,932
TOTAL DE INGRESOS DE EFECTIVO
5,204,009
36,879,704
6,135,511
37,811,206
Efectivo Total Disponible (antes de los retiros)

SALIDA DE EFECTIVO
Ctas por pagar Comerciales
5,031,810
5,964,528
22,925,395 6,358,759
Remuneraciones y Particip.
210,925
2,742,025
Gastos Administ
409,798
Gastos Vtas
1,839,354
Impuestos
188,510
156,955
1,883,462
200,548
159,672
159,672
Otros cuentas por pagar
7,637,366
7,637,366

Otros cuentas x pagar LP
464,386
8,020,241
2,005,060
Activo Fijo
SUBTOTAL
112,774
21,712,910
37,709,846
TOTAL DE SALIDAS DE EFECTIVO
37,552,891
Posicin de Efectivo al culminar el ao
258,315
DATOS ADICIONALES
Incremento ventas
Volumen de ventas
14.0%
29,188,169
33,274,513
Vta Comerciales (al contado)
75%
24,955,884
70%
Cuentas por cobrar Comerciales (cdto. 30 dias)
25%
8,318,628
30%
Costo de Ventas
66%
21,961,178
64.0%
Inventario disponible
9,083,654
10,980,589
Mercaderas 23%
2,083,654
20%
2,196,118
20%
Productos terminados 22%
1,953,897.00
40%
4,392,236
40%
Productos en proceso 21%
1,879,652
17%
1,866,700
17%
25,687
0%
31,051
0%
2,000,781
13%
1,427,477
13%
Envases y embalajes 3%
245,320
3%
296,550
3%
Suministros diversos 1%
92,315
1%
111,593
1%
Existencias por recibir 9%
802,348
6%
658,835
6%
Subproductos 0%
Materias primas 22%
Compras Netas 90 dias
23,858,114
Gastos Administ
7.00%
2,329,216
7.00%
Gastos Vtas
8.00%
2,661,961
8.00%
15.00%
4,991,177
15.00%
2,492,659
Gastos Financieros
Activos
Edificaciones
Muebles
Carros
Equipos
Total
% Deprec.
40%
5%
5%
50%
100%
5%
10%
20%
10%
% Promedio
2%
1%
1%
5%
9%
DE CAJA
2005
DIC
2006
DIC
2007
DIC
2008
258,315
206,766
821,182
4,671,584
26,553,061
32,660,265
37,885,908
40,916,780
11,124,779 1,166,438
13,779,142 1,353,068
16,050,187 1,461,314
17,427,517
800,000
66,667
800,000
66,667
800,000
66,667
800,000
409,733
409,733
409,733
409,733
38,477,840
47,239,407
54,736,095
59,144,298
38,736,155
47,446,173
55,557,277
63,815,882
25,040,806 7,988,204
30,323,371 8,706,294
34,107,085 9,024,964
35,781,187
2,859,473
2,726,636
2,934,014
3,148,598
653,675
1,357,381
1,734,781
1,887,659
2,176,794
2,914,611
3,449,614
3,731,624
2,406,578
237,283
2,847,395
309,237
3,710,842
361,060
4,332,720
623,165
623,165
623,165
623,165
2,064,654
2,130,369
2,566,775
464,386
2,005,060
2,005,060
2,005,060
2,005,060
2,500,000
2,000,000
500,000
500,000
38,729,938
46,862,274
51,194,930
54,576,789
38,529,389
46,624,991
50,885,693
54,215,729
206,766
821,182
4,671,584
9,600,153
14.0%
23.0%
16.0%
8.0%
37,932,944
46,657,522
54,122,725
58,452,543
26,553,061
70%
32,660,265
70%
37,885,908
70%
40,916,780
11,379,883
30%
13,997,256
30%
16,236,818
30%
17,535,763
24,277,084
63.0%
29,394,239
61.0%
33,014,862
60.0%
35,071,526
12,138,542
14,697,119
16,507,431
17,535,763
2,427,708
20%
2,939,424
20%
3,301,486
20%
3,507,153
4,855,417
40%
5,878,848
40%
6,602,972
40%
7,014,305
2,063,552
17%
2,498,510
17%
2,806,263
17%
2,981,080
34,326
0%
41,561
0%
46,680
0%
49,588
1,578,010
13%
1,910,626
13%
2,145,966
13%
2,279,649
327,823
3%
396,921
3%
445,812
3%
473,584
123,361
1%
149,363
1%
167,761
1%
178,212
728,313
6%
881,827
6%
990,446
6%
1,052,146
25,435,037
31,952,816
34,825,174
36,099,858
2,655,306
7.00%
3,266,027
7.00%
3,788,591
7.00%
4,091,678
3,034,636
8.00%
3,732,602
8.00%
4,329,818
8.00%
4,676,203
5,689,942
15.00%
6,998,628
15.00%
8,118,409
15.00%
8,767,881
623,165
623,165
623,165
623,165

ANALISIS VERTICAL
ESTADO DE RESULTADOS POR LOS PERIODOS TERMINADOS EN
Expresado en S/.
2000
S/.
Ventas brutas
Devoluc., desctos. y rebajas concedidos
Ventas Netas
2001
%
S/.
21,299,016.10
0.00
21,299,016.10
100.00%
0.00%
100.00%
25,442,800.00
0.00
25,442,800.00
(13,979,870.31)
7,319,145.79
-65.64%
34.36%
(16,839,127.00)
8,603,673.00
Gastos de administracin
Gastos de ventas
Sub total Gastos Operativos
Resultado Operativo
(2,126,225.60)
(1,180,000.03)
(3,306,225.63)
4,012,920.16
-9.98%
-5.54%
-15.52%
18.84%
(2,322,662.00)
(2,891,878.00)
(5,214,540.00)
3,389,133.00
Ingresos financieros
Gastos financieros
Ingresos varios
Gastos varios
Sub total Otros ingresos y gastos
Resultado antes del REI
1,788,792.69
(5,072,357.77)
580,669.87
(153,108.87)
(2,856,004.08)
1,156,916.08
8.40%
-23.81%
2.73%
-0.72%
-13.41%
5.43%
0.00
(2,891,186.00)
916,864.00
0.00
(1,974,322.00)
1,414,811.00
Resultado por Exposicin a la Inflacin

Res. antes de Partic. e Imptos.
0.00
1,156,916.08
0.00%
5.43%
(1,051,623.00)
363,188.00
Participacin laboral
Resultado antes de impuestos
0.00
1,156,916.08
0.00%
5.43%
0.00
363,188.00
Impuesto a la Renta de 3ra. Categora

Resultado Neto del Perodo
0.00
1,156,916.08
0.00%
5.43%
0.00
363,188.00
Costos de ventas
Margen Bruto
ANALISIS HORIZONTAL
Expresado en S/.
2000
S/.
Ventas brutas
Ventas Netas
2001
S/.
21,299,016.10
0.00
21,299,016.10
19.46%
0.00%
19.46%
25,442,800.00
0.00
25,442,800.00
(13,979,870.31)
7,319,145.79
20.45%
17.55%
(16,839,127.00)
8,603,673.00
Gastos de ventas
Resultado Operativo
(2,126,225.60)
(1,180,000.03)
(3,306,225.63)
4,012,920.16
9.24%
145.07%
57.72%
-15.54%
(2,322,662.00)
(2,891,878.00)
(5,214,540.00)
3,389,133.00
Gastos financieros
Ingresos varios
Gastos varios
1,788,792.69
(5,072,357.77)
580,669.87
(153,108.87)
(2,856,004.08)
1,156,916.08
-100.00%
-43.00%
57.90%
-100.00%
-30.87%
22.29%
0.00
(2,891,186.00)
916,864.00
0.00
(1,974,322.00)
1,414,811.00

0.00
1,156,916.08
0.00%
-68.61%
(1,051,623.00)
363,188.00
0.00
1,156,916.08
0.00%
-68.61%
0.00
363,188.00

0.00
1,156,916.08
0.00%
-68.61%
0.00
363,188.00
Costos de ventas
Margen Bruto
ANALISIS EVOLUTIVO
Expresado en S/.
2000
S/.
Ventas brutas
Ventas Netas
2001
S/.
21,299,016.10
0.00
21,299,016.10
19.46%
0.00%
19.46%
25,442,800.00
0.00
25,442,800.00
(13,979,870.31)
7,319,145.79
20.45%
17.55%
(16,839,127.00)
8,603,673.00
Gastos de ventas
Resultado Operativo
(2,126,225.60)
(1,180,000.03)
(3,306,225.63)
4,012,920.16
9.24%
145.07%
57.72%
-15.54%
(2,322,662.00)
(2,891,878.00)
(5,214,540.00)
3,389,133.00
Gastos financieros
Ingresos varios
Gastos varios
1,788,792.69
(5,072,357.77)
580,669.87
(153,108.87)
(2,856,004.08)
1,156,916.08
-100.00%
-43.00%
57.90%
-100.00%
-30.87%
22.29%
0.00
(2,891,186.00)
916,864.00
0.00
(1,974,322.00)
1,414,811.00

0.00
1,156,916.08
0.00%
-68.61%
(1,051,623.00)
363,188.00
0.00
1,156,916.08
0.00%
-68.61%
0.00
363,188.00

0.00
1,156,916.08
0.00%
-68.61%
0.00
363,188.00
Costos de ventas
Margen Bruto
L
ODOS TERMINADOS EN
2001
2002
%
S/.
2003
%
S/.
100.00%
0.00%
100.00%
29,461,868.00
0.00
29,461,868.00
100.00%
0.00%
100.00%
29,188,169.00
(130,721.00)
29,057,448.00
100.45%
-0.45%
100.00%
-66.18%
33.82%
(19,470,954.00)
9,990,914.00
-66.09%
33.91%
(20,070,057.00)
8,987,391.00
-69.07%
30.93%
-9.13%
-11.37%
-20.50%
13.32%
(3,166,521.00)
(3,697,375.00)
(6,863,896.00)
3,127,018.00
-10.75%
-12.55%
-23.30%
10.61%
(3,999,552.00)
(1,822,363.00)
(5,821,915.00)
3,165,476.00
-13.76%
-6.27%
-20.04%
10.89%
0.00%
-11.36%
3.60%
0.00%
-7.76%
5.56%
244,107.00
(3,178,675.00)
1,307,932.00
(1,286,438.00)
(2,913,074.00)
213,944.00
0.83%
-10.79%
4.44%
-4.37%
-9.89%
0.73%
1,585,445.00
(3,439,565.00)
422,517.00
(1,064,547.00)
(2,496,150.00)
669,326.00
5.46%
-11.84%
1.45%
-3.66%
-8.59%
2.30%
-4.13%
1.43%
345,467.00
559,411.00
1.17%
1.90%
0.00
669,326.00
0.00%
2.30%
0.00%
1.43%
(6,245.00)
553,166.00
-0.02%
1.88%
0.00
669,326.00
0.00%
2.30%
0.00%
1.43%
(16,863.00)
536,303.00
-0.06%
1.82%
0.00
669,326.00
0.00%
2.30%
TAL
ODOS TERMINADOS EN
2002
S/.
2003
S/.
15.80%
0.00%
15.80%
29,461,868.00
0.00
29,461,868.00
-0.93%
0.00%
-1.37%
29,188,169.00
(130,721.00)
29,057,448.00
14.00%
0.00%
14.51%
15.63%
16.12%
(19,470,954.00)
9,990,914.00
3.08%
-10.04%
(20,070,057.00)
8,987,391.00
9.42%
25.88%
36.33%
27.85%
31.63%
-7.73%
(3,166,521.00)
(3,697,375.00)
(6,863,896.00)
3,127,018.00
26.31%
-50.71%
-15.18%
1.23%
(3,999,552.00)
(1,822,363.00)
(5,821,915.00)
3,165,476.00
-41.76%
46.07%
-14.27%
99.72%
0.00%
9.94%
42.65%
0.00%
47.55%
-84.88%
244,107.00
(3,178,675.00)
1,307,932.00
(1,286,438.00)
(2,913,074.00)
213,944.00
549.49%
8.21%
-67.70%
-17.25%
-14.31%
212.85%
1,585,445.00
(3,439,565.00)
422,517.00
(1,064,547.00)
(2,496,150.00)
669,326.00
-100.00%
-100.00%
89.34%
183.45%
-11.16%
513.25%
0.00%
54.03%
345,467.00
559,411.00
0.00%
19.65%
0.00
669,326.00
0.00%
513.25%
0.00%
52.31%
(6,245.00)
553,166.00
0.00%
21.00%
0.00
669,326.00
0.00%
464.19%
0.00%
47.67%
(16,863.00)
536,303.00
0.00%
24.80%
0.00
669,326.00
0.00%
294.93%
VO
ODOS TERMINADOS EN
2002
S/.
2003
S/.
38.33%
0.00%
38.33%
29,461,868.00
0.00
29,461,868.00
37.04%
0.00%
36.43%
29,188,169.00
(130,721.00)
29,057,448.00
30.78%
0.00%
30.78%
39.28%
36.50%
(19,470,954.00)
9,990,914.00
43.56%
22.79%
(20,070,057.00)
8,987,391.00
30.42%
31.49%
48.93%
213.34%
107.61%
-22.08%
(3,166,521.00)
(3,697,375.00)
(6,863,896.00)
3,127,018.00
88.11%
54.44%
76.09%
-21.12%
(3,999,552.00)
(1,822,363.00)
(5,821,915.00)
3,165,476.00
0.28%
-7.95%
-4.28%
86.54%
-86.35%
-37.33%
125.25%
740.21%
2.00%
-81.51%
244,107.00
(3,178,675.00)
1,307,932.00
(1,286,438.00)
(2,913,074.00)
213,944.00
-11.37%
-32.19%
-27.24%
595.29%
-12.60%
-42.15%
1,585,445.00
(3,439,565.00)
422,517.00
(1,064,547.00)
(2,496,150.00)
669,326.00
#DIV/0!
-100.00%
-12.75%
#DIV/0!
12.32%
190.12%
0.00%
-51.65%
345,467.00
559,411.00
0.00%
-42.15%
0.00
669,326.00
0.00%
1030.17%
0.00%
-52.19%
(6,245.00)
553,166.00
0.00%
-42.15%
0.00
669,326.00
0.00%
939.76%
0.00%
-53.64%
(16,863.00)
536,303.00
0.00%
-42.15%
0.00
669,326.00
0.00%
627.83%
2004
S/.
2005
%
S/.
2006
%
S/.
33,274,512.66
0.00
33,274,512.66
100.00%
0.00%
100.00%
37,932,944.43
0.00
37,932,944.43
100.00%
0.00%
100.00%
46,657,521.65
0.00
46,657,521.65
(21,961,178.36)
11,313,334.30
-66.00%
34.00%
(24,277,084.44)
13,655,860.00
-64.00%
36.00%
(29,394,238.64)
17,263,283.01
(2,329,215.89)
(2,661,961.01)
(4,991,176.90)
6,322,157.41
-7.00%
-8.00%
-15.00%
19.00%
(2,655,306.11)
(3,034,635.55)
(5,689,941.66)
7,965,918.33
-7.00%
-8.00%
-15.00%
21.00%
(3,266,026.52)
(3,732,601.73)
(6,998,628.25)
10,264,654.76
0.00
0.00
800,000.00
(3,017,500.00)
(2,217,500.00)
4,104,657.41
0.00%
0.00%
2.40%
-9.07%
-6.66%
12.34%
0.00
(623,164.73)
800,000.00
(5,698,552.98)
(5,521,717.70)
2,444,200.63
0.00%
-1.64%
2.11%
-15.02%
-14.56%
6.44%
0.00
(623,164.73)
800,000.00
(5,405,060.25)
(5,228,224.98)
5,036,429.79
0.00
4,104,657.41
0.00%
12.34%
0.00
2,444,200.63
0.00%
6.44%
0.00
5,036,429.79
(328,372.59)
3,776,284.81
-0.99%
11.35%
(195,536.05)
2,248,664.58
-0.52%
5.93%
(402,914.38)
4,633,515.40
-1,132,885.44
2,643,399.37
-3.40%
7.94%
-674,599.37
1,574,065.21
-1.78%
4.15%
-1,390,054.62
3,243,460.78
2004
S/.
2005
%
33,274,512.66
0.00
33,274,512.66
14.00%
0.00%
14.00%
37,932,944.43
0.00
37,932,944.43
23.00%
0.00%
23.00%
46,657,521.65
0.00
46,657,521.65
(21,961,178.36)
11,313,334.30
10.55%
20.71%
(24,277,084.44)
13,655,860.00
21.08%
26.42%
(29,394,238.64)
17,263,283.01
(2,329,215.89)
(2,661,961.01)
(4,991,176.90)
6,322,157.41
14.00%
14.00%
14.00%
26.00%
(2,655,306.11)
(3,034,635.55)
(5,689,941.66)
7,965,918.33
23.00%
23.00%
23.00%
28.86%
(3,266,026.52)
(3,732,601.73)
(6,998,628.25)
10,264,654.76
0.00
0.00
800,000.00
(3,017,500.00)
(2,217,500.00)
4,104,657.41
0.00%
0.00%
0.00%
88.85%
149.01%
-40.45%
0.00
(623,164.73)
800,000.00
(5,698,552.98)
(5,521,717.70)
2,444,200.63
0.00%
0.00%
0.00%
-5.15%
-5.32%
106.06%
0.00
(623,164.73)
800,000.00
(5,405,060.25)
(5,228,224.98)
5,036,429.79
0.00
4,104,657.41
0.00%
-40.45%
0.00
2,444,200.63
0.00%
106.06%
0.00
5,036,429.79
(328,372.59)
3,776,284.81
0.00%
-40.45%
(195,536.05)
2,248,664.58
0.00%
106.06%
(402,914.38)
4,633,515.40
(1,132,885.44)
2,643,399.37
0.00%
-40.45%
(674,599.37)
1,574,065.21
0.00%
106.06%
(1,390,054.62)
3,243,460.78
S/.
2006
%
S/.
2004
S/.
2005
%
33,274,512.66
0.00
33,274,512.66
28.75%
0.00%
28.75%
37,932,944.43
0.00
37,932,944.43
59.85%
0.00%
60.57%
46,657,521.65
0.00
46,657,521.65
(21,961,178.36)
11,313,334.30
24.68%
36.68%
(24,277,084.44)
13,655,860.00
46.46%
92.08%
(29,394,238.64)
17,263,283.01
(2,329,215.89)
(2,661,961.01)
(4,991,176.90)
6,322,157.41
-16.14%
-17.92%
-17.10%
154.74%
(2,655,306.11)
(3,034,635.55)
(5,689,941.66)
7,965,918.33
-18.34%
104.82%
20.21%
224.27%
(3,266,026.52)
(3,732,601.73)
(6,998,628.25)
10,264,654.76
0.00
0.00
800,000.00
(3,017,500.00)
(2,217,500.00)
4,104,657.41
-100.00%
-80.40%
-38.83%
342.97%
89.55%
1042.45%
0.00
(623,164.73)
800,000.00
(5,698,552.98)
(5,521,717.70)
2,444,200.63
-100.00%
-81.88%
89.34%
407.73%
109.45%
652.46%
0.00
(623,164.73)
800,000.00
(5,405,060.25)
(5,228,224.98)
5,036,429.79
0.00
4,104,657.41
0.00%
336.92%
0.00
2,444,200.63
0.00%
652.46%
0.00
5,036,429.79
(328,372.59)
3,776,284.81
0.00%
306.51%
(195,536.05)
2,248,664.58
0.00%
592.27%
(402,914.38)
4,633,515.40
(1,132,885.44)
2,643,399.37
0.00%
193.50%
(674,599.37)
1,574,065.21
0.00%
384.59%
(1,390,054.62)
3,243,460.78
S/.
2006
%
S/.
ANEXO 4
2006
2007
%
S/.
2008
%
S/.
100.00%
0.00%
100.00%
54,122,725.12
0.00
54,122,725.12
100.00%
0.00%
100.00%
58,452,543.13
0.00
58,452,543.13
100.00%
0.00%
100.00%
-63.00%
37.00%
(33,014,862.32)
21,107,862.80
-61.00%
39.00%
(35,071,525.88)
23,381,017.25
-60.00%
40.00%
-7.00%
-8.00%
-15.00%
22.00%
(3,788,590.76)
(4,329,818.01)
(8,118,408.77)
12,989,454.03
-7.00%
-8.00%
-15.00%
24.00%
(4,091,678.02)
(4,676,203.45)
(8,767,881.47)
14,613,135.78
-7.00%
-8.00%
-15.00%
25.00%
0.00%
-1.34%
1.71%
-11.58%
-11.21%
10.79%
0.00
(623,164.73)
800,000.00
(5,447,560.25)
(5,270,724.98)
7,718,729.05
0.00%
-1.15%
1.48%
-10.07%
-9.74%
14.26%
0.00
(623,164.73)
800,000.00
(5,490,060.25)
(5,313,224.98)
9,299,910.81
0.00%
-1.07%
1.37%
-9.39%
-9.09%
15.91%
0.00%
10.79%
0.00
7,718,729.05
0.00%
14.26%
0.00
9,299,910.81
0.00%
15.91%
-0.86%
9.93%
(617,498.32)
7,101,230.73
-1.14%
13.12%
(743,992.86)
8,555,917.94
-1.27%
14.64%
-2.98%
6.95%
-2,130,369.22
4,970,861.51
-3.94%
9.18%
-2,566,775.38
5,989,142.56
-4.39%
10.25%
ANEXO 5
2006
2007
%
S/.
2008
%
S/.
16.00%
0.00%
16.00%
54,122,725.12
0.00
54,122,725.12
8.00%
0.00%
8.00%
58,452,543.13
0.00
58,452,543.13
12.32%
22.27%
(33,014,862.32)
21,107,862.80
6.23%
10.77%
(35,071,525.88)
23,381,017.25
16.00%
16.00%
16.00%
26.55%
(3,788,590.76)
(4,329,818.01)
(8,118,408.77)
12,989,454.03
8.00%
8.00%
8.00%
12.50%
(4,091,678.02)
(4,676,203.45)
(8,767,881.47)
14,613,135.78
0.00%
0.00%
0.00%
0.79%
0.81%
53.26%
0.00
(623,164.73)
800,000.00
(5,447,560.25)
(5,270,724.98)
7,718,729.05
0.00%
0.00%
0.00%
0.78%
0.81%
20.49%
0.00
(623,164.73)
800,000.00
(5,490,060.25)
(5,313,224.98)
9,299,910.81
0.00%
53.26%
0.00
7,718,729.05
0.00%
20.49%
0.00
9,299,910.81
0.00%
53.26%
(617,498.32)
7,101,230.73
0.00%
20.49%
(743,992.86)
8,555,917.94
0.00%
53.26%
(2,130,369.22)
4,970,861.51
0.00%
20.49%
(2,566,775.38)
5,989,142.56
2006
2007
%
S/.
2008
%
S/.
62.66%
0.00%
62.66%
54,122,725.12
0.00
54,122,725.12
54.09%
0.00%
54.09%
58,452,543.13
0.00
58,452,543.13
50.33%
86.58%
(33,014,862.32)
21,107,862.80
44.46%
71.22%
(35,071,525.88)
23,381,017.25
62.66%
62.66%
62.66%
105.46%
(3,788,590.76)
(4,329,818.01)
(8,118,408.77)
12,989,454.03
54.09%
54.09%
54.09%
83.45%
(4,091,678.02)
(4,676,203.45)
(8,767,881.47)
14,613,135.78
0.00%
0.00%
0.00%
80.53%
137.69%
88.05%
0.00
(623,164.73)
800,000.00
(5,447,560.25)
(5,270,724.98)
7,718,729.05
0.00%
0.00%
0.00%
-3.66%
-3.78%
280.49%
0.00
(623,164.73)
800,000.00
(5,490,060.25)
(5,313,224.98)
9,299,910.81
0.00%
88.05%
0.00
7,718,729.05
0.00%
280.49%
0.00
9,299,910.81
0.00%
88.05%
(617,498.32)
7,101,230.73
0.00%
280.49%
(743,992.86)
8,555,917.94
0.00%
88.05%
(2,130,369.22)
4,970,861.51
0.00%
280.49%
(2,566,775.38)
5,989,142.56

ANALISIS DE RATIOS
RATIOS DE LIQUIDEZ
2000
2001
LIQUIDEZ CORRIENTE o GENERAL
1.15
1.25
ACT CTE - GTOS PAG x ANTICIPADO
18,296,519.16
20,279,599.00
15,894,277.07
16,159,121.00
0.55
0.63
ACT CTE - GTOS PAG x ANT - EXISTENCIAS
8,664,090.86
10,108,238.00
PASIVO CORRIENTE
15,894,277.07
16,159,121.00
0.19
0.17
PASIVO CORRIENTE
LIQUIDEZ ACIDA
PRUEBA SEVERA
ACT CTE - GTOS PAG x ANT - EXIST- CTAS x COB COM
PASIVO CORRIENTE
CAPITAL DE TRABAJO
3,026,087.01
2,817,428.00
15,894,277.07
16,159,121.00
0.15
0.25
CAPITAL DE TRABAJO
2,402,242.09
4,120,478.00
PASIVO CORRIENTE
15,894,277.07
16,159,121.00
RATIOS DE LIQUIDEZ
1.40
1.20
1.00
0.80
0.60
0.40
0.20
0.00
-0.20
2000
2001
LIQUIDEZ ACIDA
2002
PRUEBA SEVERA
200
CAPITAL DE T
0.40
0.20
0.00
-0.20
2000
2001
LIQUIDEZ ACIDA
2002
PRUEBA SEVERA
200
CAPITAL DE T

RATIOS DE GESTION
2000
2001
95
ds
21,299,016.10
5,638,003.85
91
ds
25,442,800.00
6,464,406.93
248
ds
13,979,870.31
9,632,428.30
212
ds
16,839,127.00
9,901,894.65
41
ds
21,299,016.10
2,402,242.09
58
ds
25,442,800.00
4,120,478.00
212
ds
21,299,016.10
12,520,623.04
206
ds
25,442,800.00
14,593,356.00
ROTACION CUENTAS POR COBRAR

VENTAS NETAS
PROMEDIO DE CUENTAS POR COBRAR
ROTACION DE INVENTARIOS
COSTO DE VENTAS
PROM INVENTARIOS
ROTACION CAPITAL DE TRABAJO

VENTAS NETAS
CAPITAL DE TRABAJO
ROTACION DE ACTIVO FIJO
VENTAS NETAS
ACTIVOS FIJOS
RATIOS DE GESTION
250
200
150
100
50
0
-50
2000
2001
2002
ROTACION CUENTAS POR COBRAR
ROTACION DE INVENTARIOS
ROTACION CAPITAL DE TRABAJO
ROTACION DE ACTIVO FIJO

RATIOS DE ENDEUDAMIENTO
2000
DEPENDENCIA FINANCIERA
2001
76.09%
PASIVO CTE + PASIVO NO CTE

ACTIVO TOTAL (NETO)
74.69%
25,370,856.14
33,344,959.81
ENDEUDAMIENTO A LARGO PLAZO
26,989,194.00
36,133,013.00
52.33%
PASIVO NO CTE + PATRIMONIO (NETO)

ACTIVO TOTAL (NETO)
55.28%
17,450,682.74
33,344,959.81
ENDEUDAMIENTO PATRIMONIAL
19,973,892.00
36,133,013.00
318.17%
PASIVO CTE + PASIVO NO CTE

PATRIMONIO NETO
295.16%
25,370,856.14
7,974,103.67
26,989,194.00
9,143,819.00
RATIOS DE ENDEUDAMIENTO
350.00%
300.00%
250.00%
200.00%
150.00%
100.00%
50.00%
0.00%
2000
DEPENDENCIA FINANCIERA
2001
2002
ENDEUDAMIENTO A LARGO PLAZO
ENDEUDAMIENTO PA

RATIOS DE RENTABILIDAD
2000
COSTO DE VENTAS
2001
65.64%
COSTO VENTAS
VENTAS NETAS
13,979,870.31
21,299,016.10
GASTOS OPERATIVOS
66.18%
16,839,127.00
25,442,800.00
15.52%
GASTOS OPERATIVOS
VENTAS NETAS
3,306,225.63
21,299,016.10
GASTOS FINANCIEROS
20.50%
5,214,540.00
25,442,800.00
23.81%
GASTOS FINANCIEROS
VENTAS NETAS
5,072,357.77
21,299,016.10
COSTOS TOTALES
11.36%
2,891,186.00
25,442,800.00
104.97%
COSTO VENTA + GTOS OPERAT + GTOS FINANCIEROS

VENTAS NETAS
22,358,453.71
21,299,016.10
UTILIDAD OPERATIVA/CAPITAL
98.04%
24,944,853.00
25,442,800.00
50.32%
UTILIDAD OPERATIVA
CAPITAL CONTABLE (PATRIMONIO)
37.06%
4,012,920.16
7,974,103.67
UTILIDAD NETA / ACTIVO FIJO
3,389,133.00
9,143,819.00
9.24%
UTILIDAD NETA
ACTIVO FIJO
1,156,916.08
12,520,623.04
2.49%
363,188.00
14,593,356.00
RATIOS DE RENTABILIDAD
120.00%
100.00%
80.00%
60.00%
40.00%
20.00%
0.00%
2000
2001
COSTO DE VENTAS
GASTOS OPERATIVOS
2002
GASTOS FINANCIEROS
COSTO
20.00%
0.00%
2000
2001
COSTO DE VENTAS
GASTOS OPERATIVOS
2002
GASTOS FINANCIEROS
COSTO
ANEXOS 7
2002
2003
0.98
0.99
15,529,063.00
13,580,233.00
15,890,229.00
13,692,669.00
0.28
0.33
4,427,292.00
4,496,579.00
15,890,229.00
13,692,669.00
0.09
0.11
1,440,038.00
1,573,659.00
15,890,229.00
13,692,669.00
(0.02)
(0.01)
(361,166.00)
(112,436.00)
15,890,229.00
13,692,669.00
2002
EBA SEVERA
2003
CAPITAL DE TRABAJO
2002
EBA SEVERA
2003
CAPITAL DE TRABAJO
ANEXO 8
2002
2003
63
ds
29,461,868.00
5,139,032.00
37
ds
29,057,448.00
2,955,087.00
197
ds
19,470,954.00
10,636,566.00
181
ds
20,070,057.00
10,092,712.50
(4)
ds
29,461,868.00
(361,166.00)
(1)
ds
29,057,448.00
(112,436.00)
177
ds
29,461,868.00
14,495,836.00
159
ds
29,057,448.00
12,800,670.00
2002
TACION DE INVENTARIOS
TACION DE ACTIVO FIJO
2003
ANEXO 9
2002
2003
72.11%
25,025,909.00
34,706,031.00
54.21%
18,815,802.00
34,706,031.00
258.53%
25,025,909.00
9,680,122.00
ENTO
2002
AZO
2003
ENDEUDAMIENTO PATRIMONIAL
68.64%
21,898,026.00
31,903,682.00
57.03%
18,194,728.00
31,903,682.00
219.21%
21,898,026.00
9,989,371.00
ANEXO 10
2002
2003
66.09%
19,470,954.00
29,461,868.00
23.30%
6,863,896.00
29,461,868.00
10.79%
3,178,675.00
29,461,868.00
100.18%
29,513,525.00
29,461,868.00
32.30%
3,127,018.00
9,680,122.00
3.70%
536,303.00
14,495,836.00
AD
2002
GASTOS FINANCIEROS
2003
COSTOS TOTALES
69.07%
20,070,057.00
29,057,448.00
20.04%
5,821,915.00
29,057,448.00
11.84%
3,439,565.00
29,057,448.00
100.94%
29,331,537.00
29,057,448.00
31.69%
3,165,476.00
9,989,371.00
5.23%
669,326.00
12,800,670.00
2002
GASTOS FINANCIEROS
2003
COSTOS TOTALES

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