Escolar Documentos
Profissional Documentos
Cultura Documentos
Activo Corriente
2009
2008
2007
2006
80,494
89,098
195,483
100,396
68,509
60,190
42,463
34,472
20,118
27,309
18,500
27,747
76,371
43,442
5,811
2,188
762,204
1,190,722
596,836
648,771
Existencias
Gastos Contratados por Anticipado
7,590
5,898
11,168
8,853
1,015,286
1,416,659
870,261
822,427
82,846
59,214
50,430
41,045
111,925
538,033
490,197
436,739
348,041
2,389
2,165
116,829
98,456
62,500
62,500
2,175
2,188
802,597
824,457
489,344
391,274
1,817,883
2,241,116
1,359,605
1,213,701
168
19
254,060
294,376
Obligaciones Financieras
622,518
938,275
28,484
40,928
187,906
139,421
43,667
29,163
3,462
32,080
18,777
25,473
92,401
52,883
58,759
111,119
54,713
14,461
12,055
866,937
1,260,955
470,568
456,708
101,886
107,214
96,677
41,967
54,123
44,980
41,931
38,381
156,009
152,194
138,608
80,348
1,022,946
1,413,149
609,176
537,056
Capital
570,306
512,452
460,841
323,005
Acciones de Inversin
119,187
106,802
95,028
57,230
8,732
12,543
37,739
37,739
Reservas Legales
87,183
75,974
65,284
51,002
Otras Reservas
-2,671
-4,090
637
3,369
Resultados Acumulados
12,200
124,286
90,900
204,300
794,937
827,967
750,429
676,645
1,817,883
2,241,116
1,359,605
1,213,701
Resultados no Realizados
2009
2008
2007
2006
80,494
89,098
195,483
100,396
68,509
60,190
42,463
34,472
20,118
27,309
18,500
27,747
76,371
43,442
5,811
2,188
762,204
1,190,722
596,836
648,771
Existencias
Gastos Contratados por Anticipado
Total Activo Corriente
7,590
5,898
11,168
8,853
1,015,286
1,416,659
870,261
822,427
82,846
59,214
50,430
41,045
111,925
538,033
490,197
436,739
348,041
2,389
2,165
116,829
98,456
Activo No Corriente
Inversiones Financieras
Existencias
Inmuebles, Maquinaria y Equipo
Activos Intangibles
Activo Impuestos y Participaciones Diferidos
Otros Activos
Total Activo No Corriente
TOTAL ACTIVO
62,500
62,500
2,175
2,188
802,597
824,457
489,344
391,274
1,817,883
2,241,116
1,359,605
1,213,701
Pasivo y Patrimonio
Pasivo Corriente
Sobregiros Bancarios
168
19
254,060
294,376
Obligaciones Financieras
622,518
938,275
28,484
40,928
187,906
139,421
43,667
29,163
3,462
32,080
18,777
25,473
92,401
52,883
58,759
111,119
54,713
14,461
12,055
866,937
1,260,955
470,568
456,708
101,886
107,214
96,677
41,967
54,123
44,980
41,931
38,381
156,009
152,194
138,608
80,348
1,022,946
1,413,149
609,176
537,056
Capital
570,306
512,452
460,841
323,005
Acciones de Inversin
119,187
106,802
95,028
57,230
Total Pasivo
Patrimonio Neto
Resultados no Realizados
8,732
12,543
37,739
37,739
Reservas Legales
87,183
75,974
65,284
51,002
Otras Reservas
-2,671
-4,090
637
3,369
Resultados Acumulados
Total Patrimonio Neto
TOTAL PASIVO Y PATRIMONIO NETO
12,200
124,286
90,900
204,300
794,937
827,967
750,429
676,645
1,817,883
2,241,116
1,359,605
1,213,701
2009
2008
2007
2006
4.43%
3.98%
14.38%
8.27%
3.77%
2.69%
3.12%
2.84%
1.11%
1.22%
1.36%
2.29%
4.20%
1.94%
0.43%
0.18%
41.93%
53.13%
43.90%
53.45%
0.42%
0.26%
0.82%
0.73%
55.85%
63.21%
64.01%
67.76%
0.00%
0.00%
0.00%
4.56%
2.64%
3.71%
3.38%
0.00%
4.99%
0.00%
0.00%
29.60%
21.87%
32.12%
28.68%
0.13%
0.10%
0.00%
0.00%
6.43%
4.39%
0.00%
0.00%
3.44%
2.79%
0.16%
0.18%
44.15%
36.79%
35.99%
32.24%
100.00%
100.00%
100.00%
100.00%
0.01%
0.00%
18.69%
24.25%
34.24%
41.87%
2.10%
3.37%
10.34%
6.22%
3.21%
2.40%
0.19%
1.43%
1.38%
2.10%
0.00%
4.12%
0.00%
0.00%
2.91%
2.62%
8.17%
4.51%
0.00%
0.00%
1.06%
0.99%
47.69%
56.26%
34.61%
37.63%
5.60%
4.78%
7.11%
3.46%
2.98%
2.01%
3.08%
3.16%
8.58%
6.79%
10.19%
6.62%
56.27%
63.06%
44.81%
44.25%
31.37%
22.87%
33.90%
26.61%
6.56%
4.77%
6.99%
4.72%
0.48%
0.56%
2.78%
3.11%
4.80%
3.39%
4.80%
4.20%
-0.15%
-0.18%
0.05%
0.28%
0.67%
5.55%
6.69%
16.83%
43.73%
36.94%
55.19%
55.75%
100.00%
100.00%
100.00%
100.00%
Fuentes
Usos
19,902
34,037
7,629
74,183
113,433
1,263
28,794
221,653
41,801
189,992
2,389
116,829
60,312
411,323
28,794
632,976
294,208
581,590
158,743
22,011
1,830
12,055
740,333
330,104
59,919
15,742
75,661
815,994
330,104
247,301
61,957
29,007
36,181
6,040
192,100
345,439
227,147
1,190,227
1,190,227
2009
2008
2007
2006
80,494
89,098
195,483
100,396
68,509
60,190
42,463
34,472
20,118
27,309
18,500
27,747
76,371
43,442
5,811
2,188
762,204
1,190,722
596,836
648,771
Existencias
Gastos Contratados por Anticipado
7,590
5,898
11,168
8,853
1,015,286
1,416,659
870,261
822,427
82,846
59,214
50,430
41,045
111,925
538,033
490,197
436,739
348,041
2,389
2,165
116,829
98,456
62,500
62,500
2,175
2,188
802,597
824,457
489,344
391,274
1,817,883
2,241,116
1,359,605
1,213,701
168
19
254,060
294,376
Obligaciones Financieras
622,518
938,275
28,484
40,928
187,906
139,421
43,667
29,163
3,462
32,080
18,777
25,473
92,401
52,883
58,759
111,119
54,713
14,461
12,055
866,937
1,260,955
470,568
456,708
101,886
107,214
96,677
41,967
54,123
44,980
41,931
38,381
156,009
152,194
138,608
80,348
1,022,946
1,413,149
609,176
537,056
Capital
570,306
512,452
460,841
323,005
Acciones de Inversin
119,187
106,802
95,028
57,230
8,732
12,543
37,739
37,739
Reservas Legales
87,183
75,974
65,284
51,002
Otras Reservas
-2,671
-4,090
637
3,369
Resultados Acumulados
12,200
124,286
90,900
204,300
794,937
827,967
750,429
676,645
1,817,883
2,241,116
1,359,605
1,213,701
Resultados no Realizados
2009
2008
2007
2006
80.18%
88.75%
194.71%
100.00%
198.74%
174.61%
123.18%
100.00%
72.51%
98.42%
66.67%
100.00%
3490.45%
1985.47%
265.59%
100.00%
117.48%
183.54%
91.99%
100.00%
85.73%
66.62%
126.15%
100.00%
123.45%
172.25%
105.82%
100.00%
201.84%
144.27%
122.87%
100.00%
154.59%
140.84%
125.48%
100.00%
2856.49%
2856.49%
99.41%
100.00%
205.12%
210.71%
125.06%
100.00%
149.78%
184.65%
112.02%
100.00%
0.06%
0.01%
86.30%
100.00%
1521.01%
2292.50%
69.60%
100.00%
644.33%
478.07%
149.73%
100.00%
13.59%
125.94%
73.71%
100.00%
96.66%
107.39%
203.09%
100.00%
0.00%
0.00%
119.96%
100.00%
189.82%
276.10%
103.03%
100.00%
242.78%
255.47%
230.36%
100.00%
141.02%
117.19%
109.25%
100.00%
194.17%
189.42%
172.51%
100.00%
190.47%
263.13%
113.43%
100.00%
176.56%
158.65%
142.67%
100.00%
208.26%
186.62%
166.05%
100.00%
23.14%
33.24%
100.00%
100.00%
170.94%
148.96%
128.00%
100.00%
-79.28%
-121.40%
18.91%
100.00%
5.97%
60.84%
44.49%
100.00%
117.48%
122.36%
110.90%
100.00%
149.78%
184.65%
112.02%
100.00%
2009
2008
2007
2006
2009
1659635
2164437
1336180
1166342
100.00%
-1581673
-1536103
-1032064
-834263
-95.30%
Utilidad Bruta
77962
628334
304116
332079
4.70%
Gastos de Ventas
-82660
-55184
-57003
-48023
-4.98%
Gastos de Administracin
-38211
-52824
-43270
-39625
-2.30%
9108
105923
3913
6972
0.55%
Otros Ingresos
Otros Gastos
Utilidad Operativa
-23588
-278143
-24868
-12618
-1.42%
-57389
348106
182888
238785
-3.46%
216771
134981
33747
7292
13.06%
-210259
-203934
-46618
-15486
-12.67%
-44818
279153
170017
230591
-2.70%
2495
-45152
-17060
-23722
0.15%
Impuesto a la Renta
6736
-121910
-46057
-64052
0.41%
-35587
112091
106900
142817
-2.14%
-0.052
0.181
0.207
0.375
Ingresos Financieros
Gastos Financieros
Ganancia Financieros Derivados
Res. antes de Participaciones e Imptos
0.37%
6059
2009
2008
2007
2006
-0.052
0.181
0.207
0.375
2009
2008
2007
2006
1659635
2164437
1336180
1166342
-1581673
-1536103
-1032064
-834263
Utilidad Bruta
77962
628334
304116
332079
Gastos de Ventas
-82660
-55184
-57003
-48023
Gastos de Administracin
-38211
-52824
-43270
-39625
9108
105923
3913
6972
-23588
-278143
-24868
-12618
Otros Ingresos
Otros Gastos
Utilidad Operativa
-57389
Calculo del EVA
2009
348106
2008
182888
2007
238785
2006
NOPAT
-55380
350114
184895
240791
950,946
980,161
889,037
756,993
12.51%
12.51%
12.51%
12.51%
-174343 227496
73676
146091
EVA
EE.RR. Miles de Nuevos Soles
Total de Ingresos Brutos
Costo Variable Admin.
Costo Variable Prod
2009
2008
2007
2006
1659635
2164437
1336180
1166342
-112341
-232589
-100619
-77434
-1312789
-1274965
-856613
-692438
234505
656882
378948
396470
-268884
-261138
-175451
-141825
-23010
-47639
-20609
-15860
-57389
348106
182888
238785
Ingresos Financieros
216771
134981
33747
7292
-210259
-203934
-46618
-15486
-44818
279153
170017
230591
2495
-45152
-17060
-23722
Gastos Financieros
Ganancia Financieros Derivados
Utilidad Antes de Tributos
6059
6736
-121910
-46057
-64052
-35587
112091
106900
142817
Ao = MCF/ UAIT
-4.09
1.89
2.07
1.66
Af = UAIT/ UAT
1.28
1.25
1.08
1.04
-5.23
2.35
2.23
1.72
Impuesto a la Renta
Utilidad (Perdida) Neta del Ejercicio
At = Ao * Af
2008
2007
2006
100.00%
100.00% 100.00%
-70.97%
-77.24%
-71.53%
29.03%
22.76%
28.47%
-2.55%
-4.27%
-2.44%
-3.24%
2009
1659635
-1581673
Utilidad Bruta
77962
-4.12%
Gastos de Ventas
-82660
-3.40%
Gastos de Administracin
-38211
4.89%
0.29%
0.60%
-12.85%
-1.86%
-1.08%
16.08%
13.69%
20.47%
Utilidad Operativa
Ingresos Financieros
6.24%
2.53%
0.63%
-9.42%
-3.49%
-1.33%
Otros Ingresos
Otros Gastos
Gastos Financieros
0.00%
0.00%
0.00%
12.90%
12.72%
19.77%
-2.09%
-1.28%
-2.03%
-5.63%
-3.45%
-5.49%
Impuesto a la Renta
5.18%
8.00%
12.24%
9108
-23588
-57389
216771
-210259
6059
-44818
2495
6736
-35587
-0.052
2008
2007
2006
2009
2008
2007
2006
2164437
1336180
1166342
142.29%
185.57%
114.56%
100.00%
-1536103
-1032064
-834263
189.59%
184.13%
123.71%
100.00%
628334
304116
332079
23.48%
189.21%
91.58%
100.00%
-55184
-57003
-48023
172.13%
114.91%
118.70%
100.00%
-52824
-43270
-39625
96.43%
133.31%
109.20%
100.00%
105923
3913
6972
130.64%
1519.26%
56.12%
100.00%
2204.34%
197.08%
100.00%
-278143
-24868
-12618
186.94%
348106
182888
238785
-24.03%
145.78%
76.59%
100.00%
134981
33747
7292
2972.72%
1851.08%
462.79%
100.00%
-203934
-46618
-15486
1357.74%
1316.89%
301.03%
100.00%
279153
170017
230591
-19.44%
121.06%
73.73%
100.00%
-45152
-17060
-23722
-10.52%
190.34%
71.92%
100.00%
190.33%
71.91%
100.00%
78.49%
74.85%
100.00%
-121910
-46057
-64052
-10.52%
112091
106900
142817
-24.92%
0.181
0.207
0.375
1
EFIC OPERATIVA
UT.NET / VT.NET
2009
-2.14%
2008
5.18%
dif
-7.32%
REND. INVERSION
ROA
2009
-1.96%
2008
5.00%
dif
-6.96%
2
EFIC ACTIVOS
VT.NET /ACT.TOT
2009
0.91
2008
0.97
dif
-5.47%
REND. PATRIMON
ROE
2009
-4.48%
2008
13.54%
dif
-18.01%
3
APALANCAMIENT
ACT.TOT. / PATR
2009
2.29
2008
2.71
dif
-15.51%
dif
UTILIDAD NETA
2009
(35,587)
2008
112,091
-131.75%
dif
VENTAS NETAS
2009
1,659,635
2008
2,164,437
-23.32%
dif
VENTAS NETAS
2009
1,659,635
2008
2,164,437
-23.32%
COSTOS Y GASTOS
2009
1,695,222
2008
2,052,346
dif
-17.40%
ACTIVO CORRIENT
2009
1,015,286
2008
1,416,659
dif
-28.33%
dif
ACTIVO TOTAL
2009
1,817,883
2008
2,241,116
-18.88%
ACT. PERMANENTE
2009
802,597
2008
824,457
dif
-2.65%
dif
dif
ACTIVO TOTAL
2009
1,817,883
2008
2,241,116
-18.88%
dif
ACTIVO TOTAL
2009
1,817,883
2008
2,241,116
-18.88%
dif
PASIVO TOTAL
2009
1,022,946
2008
1,413,149
-27.61%
PATRIMONIO
2009
794,937
2008
827,967
-3.99%
COSTO VENTAS
2009
1,581,673
2008
1,536,103
dif
2.97%
ADMINISTRAC
2009
38,211
2008
52,824
dif
-27.66%
G. OPERAC.
2009
120,871
2008
108,008
dif
11.91%
VENTAS
2009
82,660
2008
55,184
dif
49.79%
G. FINANCIEROS
2009
1,909
2008
241,173
dif
-99.21%
PARTIC. TRAB.
2009
(2,495)
2008
45,152
dif
-105.53%
IMPUESTOS
2009
-6736
2008
121910
dif
-105.53%
EFECTIVO.
2009
80,494
2008
89,098
dif
-9.66%
CARTERA
2009
164,998
2008
130,941
dif
26.01%
INVENTARIOS
2009
762,204
2008
1,190,722
dif
-35.99%
GAST ANTICIP
2009
7,590
2008
5,898
dif
28.69%
A.FIJOS NETOS
2009
540,422
2008
492,362
dif
9.76%
OTROS ACT. P.
2009
262,175
2008
332,095
dif
-21.05%
BANCOS
2009
622,686
2008
938,294
dif
-33.64%
PASIVO CTE.
2009
866,937
2008
1,260,955
dif
-31.25%
PROVEEDORES
2009
187,906
2008
139,421
dif
34.78%
PASIVO L.P.
2009
156,009
2008
152,194
dif
2.51%
OTROS
2009
56,345
2008
183,240
dif
-69.25%
1
EFIC OPERATIVA
UT.NET / VT.NET
2009
-2.14%
2006 12.24%
dif
-14.39%
REND. INVERSION
ROA
2009
-1.96%
2006
11.77%
dif
-13.72%
2
EFIC ACTIVOS
VT.NET /ACT.TOT
2009
0.91
2006
0.96
dif
-5.00%
REND. PATRIMON
ROE
2009
-4.48%
2006
21.11%
dif
-25.58%
3
APALANCAMIENT
ACT.TOT. / PATR
2009
2.29
2006
1.79
dif
27.49%
dif
UTILIDAD NETA
2009
(35,587)
2006
142,817
-124.92%
dif
VENTAS NETAS
2009
1,659,635
2006
1,166,342
42.29%
dif
VENTAS NETAS
2009
1,659,635
2006
1,166,342
42.29%
COSTOS Y GASTOS
2009
1,695,222
2006
1,023,525
dif
65.63%
ACTIVO CORRIENT
2009
1,015,286
2006
822,427
dif
23.45%
dif
ACTIVO TOTAL
2009
1,817,883
2006
1,213,701
49.78%
ACT. PERMANENTE
2009
802,597
2006
391,274
dif
105.12%
dif
dif
ACTIVO TOTAL
2009
1,817,883
2006
1,213,701
49.78%
dif
ACTIVO TOTAL
2009
1,817,883
2006
1,213,701
49.78%
dif
PASIVO TOTAL
2009
1,022,946
2006
537,056
90.47%
PATRIMONIO
2009
794,937
2006
676,645
17.48%
COSTO VENTAS
2009
1,581,673
2006
834,263
dif
89.59%
ADMINISTRAC
2009
38,211
2006
39,625
dif
-3.57%
G. OPERAC.
2009
120,871
2006
87,648
dif
37.91%
VENTAS
2009
82,660
2006
48,023
dif
72.13%
G. FINANCIEROS
2009
1,909
2006
13,840
dif
-86.21%
PARTIC. TRAB.
2009
(2,495)
2006
23,722
dif
-110.52%
IMPUESTOS
2009
-6736
2006
64052
dif
-110.52%
EFECTIVO.
2009
80,494
2006
100,396
dif
-19.82%
CARTERA
2009
164,998
2006
64,407
dif
156.18%
INVENTARIOS
2009
762,204
2006
648,771
dif
17.48%
GAST ANTICIP
2009
7,590
2006
8,853
dif
-14.27%
A.FIJOS NETOS
2009
540,422
2006
348,041
dif
55.28%
OTROS ACT. P.
2009
262,175
2006
43,233
dif
506.42%
BANCOS
2009
622,686
2006
335,304
dif
85.71%
PASIVO CTE.
2009
866,937
2006
456,708
dif
89.82%
PROVEEDORES
2009
187,906
2006
29,163
dif
544.33%
PASIVO L.P.
2009
156,009
2006
80,348
dif
94.17%
OTROS
2009
56,345
2006
92,241
dif
-38.92%
2009
2008
2007
2006
1.17
1.12
1.85
1.80
0.93
0.57
1.04
0.86
0.09
0.07
0.42
0.22
148,349
155,704
399,693
365,719
15.07
10.15
11.60
10.79
24.23
35.96
31.47
33.83
B) GESTION
2009
2008
2007
2006
8.42
11.02
23.63
28.61
43.36
33.13
15.44
12.76
2.08
1.29
1.73
1.29
175.89
282.93
211.08
283.85
0.91
0.97
0.98
0.96
2.07
2.63
2.73
2.98
C) SOLVENCIA
2009
2008
2007
2006
1.2868
1.7068
0.8118
0.7937
(8) ROTACION DE
INVENTARIOS
Veces
(12) RAZON DE
ENDEUDAMIENTO
56.27%
63.06%
44.81%
44.25%
4.57
5.05
14.21
29.14
D) RENTABILIDAD
2009
2008
2007
2006
-4.48%
13.54%
14.25%
21.11%
-1.96%
5.00%
7.86%
11.77%
-2.14%
5.18%
8.00%
12.24%
-0.052
0.181
0.207
0.375
CICLO OPERATIVO
190.96
293.08
222.68
294.63
147.60
259.95
207.23
281.87
CICLO DE EFECTIVO
FORMULA
Lectura
Las Cuentas x pagar rotan 8.42 veces al ao. El
periodo promedio de Pagos es de 43.36 dias
Ventas / Ctas x
Cobrar
FORMULA
(Ctas x pagar * 365) /
Costo Ventas
(Existencias * 365)
Esto quiere decir que los inventarios van al mercado /Costo de Ventas
cada 176 dias, rotan 2.08 veces al ao
Lectura
Por cada NS aportada por el dueo hay NS 1.29 de
los acreedores.
Ventas / Activos
FORMULA
Pasivo / Patrimonio
Lectura
Por cada NS invertido por los accionistas la
Empresa ha perdido 0.0448 NS
Por cada NS invertido en toda La Empresa (Total de
Activos) la empresa ha perdido 0.0196 NS
Pasivo / (Pasivo +
Patrimonio)
Util. Operativa /
Gastos Financieros
FORMULA
Util. /Patrimonio
Util. /Activos
Util. / Nro de
Acciones
INTERPRETACION
Consideramos alta la liquidez, la misma que
se ve afectada por los inventarios. La alta
liquidez afecta la rentabilidad
INTERPRETACION
El financiamiento de los proveedores a la
Empresa ha aumentado de 12 das a 43
INTERPRETACION
El nivel de endeudamiento es Bajo
INTERPRETACION
El ROE ha venido disminuyendo hasta llegar
a ser prdida en el 2009
Al igual que el ROE el ROA tambien ha
disminuido llegando a prdida en el 2009
BETA
1???
El Margen de Utilida tambien se ha vuelto
negativo el 2009
RM
RF
12,5
6,5
TAMN
Ha pesar de disminuir es
excesivamente alto. Requiere Excesivo
Capital de trabajo
19.91%