ESTADO DE PERDIDAS Y GANANC

Ventas Netas
Costo de Ventas

2014
2015
2016
MONTO
%
MONTO
%
MONTO
%
224,774.40 100.00 224,774.40 100.00 224,774.40 100.00
159,465.83 70.94 159,465.83 70.94 159,465.83 70.94

UTILIDAD BRUTA EN VENTAS

Gastos de ventas
Gastos de administracin

65,308.57 29.06 65,308.57 29.06 65,308.57 29.06

0.00 0.00
0.00 0.00
0.00 0.00
16,875.52 7.51 16,875.52 7.51 16,875.52 7.51

UTILIDAD (PERDIDA) OPERACIONAL

Gastos financieros
Otros ingresos
Otros egresos

48,433.05 21.55 48,433.05 21.55 48,433.05 21.55

11,407.38 5.08 9,320.51 4.15 7,039.39 3.13
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00

UTILIDAD (PERDIDA) ANTES PARTICIPACION

Participacin utilidades
Corpei
UTILIDAD (PERDIDA) ANTES IMP.RENTA

37,025.67 16.47 39,112.54 17.40 41,393.66 18.42

5,553.85 2.47 5,866.88 2.61 6,209.05 2.76
0.00 0.00
0.00 0.00
0.00 0.00
31,471.82 14.00 33,245.66 14.79 35,184.61 15.65

Impuesto a la renta 15%

UTILIDAD (PERDIDA) NETA

4,720.77 2.10 4,986.85 2.22 5,277.69 2.35

26,751.05 11.90 28,258.81 12.57 29,906.92 13.31

ADO DE PERDIDAS Y GANANCIAS PROYECTADO

2017
2018
2019
2020
2021
2022
MONTO
%
MONTO
%
MONTO
%
MONTO
%
MONTO
%
MONTO
%
224,774.40 100.00 224,774.40 100.00 224,774.40 100.00 224,774.40 100.00 224,774.40 100.00 224,774.40 100.00
159,465.83 70.94 159,465.83 70.94 159,465.83 70.94 159,465.83 70.94 159,465.83 70.94 159,465.83 70.94
65,308.57 29.06 65,308.57 29.06 65,308.57 29.06 65,308.57 29.06 65,308.57 29.06 65,308.57 29.06
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
16,875.52 7.51 16,875.52 7.51 16,875.52 7.51 16,875.52 7.51 16,875.52 7.51 16,875.52 7.51
48,433.05 21.55 48,433.05 21.55 48,433.05 21.55 48,433.05 21.55 48,433.05 21.55 48,433.05 21.55
4,545.94 2.02 1,821.09 0.81
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
43,887.11 19.52 46,611.96 20.74 48,433.05 21.55 48,433.05 21.55 48,433.05 21.55 48,433.05 21.55
6,583.07 2.93 6,991.79 3.11 7,264.96 3.23 7,264.96 3.23 7,264.96 3.23 7,264.96 3.23
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
37,304.05 16.60 39,620.16 17.63 41,168.09 18.32 41,168.09 18.32 41,168.09 18.32 41,168.09 18.32
5,595.61 2.49 5,943.02 2.64 6,175.21 2.75 6,175.21 2.75 6,175.21 2.75 6,175.21 2.75
31,708.44 14.11 33,677.14 14.98 34,992.88 15.57 34,992.88 15.57 34,992.88 15.57 34,992.88 15.57

2023
MONTO
%
224,774.40 100.00
159,465.83 70.94
65,308.57 29.06
0.00 0.00
16,875.52 7.51
48,433.05 21.55
0.00 0.00
0.00 0.00
0.00 0.00
48,433.05 21.55
7,264.96 3.23
0.00 0.00
41,168.09 18.32
6,175.21 2.75
34,992.88 15.57

BALANCE GENERAL HISTORICO Y PROYECT

2,013
ACTIVO CORRIENTE
Caja y bancos
Inversiones temporales
Cuentas y documentos por cobrar mercado local
Cuentas y documentos por cobrar mercado extranjero
Inventarios
TOTAL ACTIVOS CORRIENTES
ACTIVOS FIJOS OPERATIVOS
Terreno
VEHICULO PARA TRANSPORTE DE COMBUSTIBLE EXISTENTE
VEHICULO PARA TRANSPORTE DE COMBUSTIBLE A FINANCIAR
Subtotal activos fijos
(-) depreciaciones
TOTAL ACTIVOS FIJOS NETOS
ACTIVO DIFERIDO
TOTAL DE ACTIVOS
PASIVO CORRIENTE
Obligaciones de corto plazo
Porcin corriente deuda largo plazo
Cuentas y documentos por pagar proveedores
Gastos acumulados por pagar
TOTAL DE PASIVOS CORRIENTES
PASIVO LARGO PLAZO
TOTAL DE PASIVOS
PATRIMONIO
Capital social pagado
Reserva legal
Futuras capitalizaciones
Utilidad (prdida) retenida
Utilidad (prdida) neta
TOTAL PATRIMONIO
TOTAL PASIVO Y PATRIMONIO

145.42

2014

2015

14,381.86
0.00
31,218.67
0.00
0.00
45,600.53

42,762.35
0.00
31,218.67
0.00
0.00
73,981.01

0.00
88,585.32
200,000.00
288,585.32

0.00
88,585.32
200,000.00
288,585.32
24,048.78

0.00
88,585.32
200,000.00
288,585.32
48,097.55

288,585.32
0.00
288,730.74

264,536.54
0.00
310,137.07

240,487.77
0.00
314,468.78

0.00
0.00
0.00
0.00
0.00
149,168.17
149,168.17

0.00
24,506.21
6,800.00
10,274.62
41,580.83
102,242.62
143,823.45

0.00
26,787.33
6,800.00
10,853.73
44,441.06
75,455.29
119,896.35

104,993.61
0.00
0.00
0.00
34,568.96
139,562.57
288,730.74

104,993.61
0.00
0.00
34,568.96
26,751.05
166,313.62
310,137.07

104,993.61
2,675.10
0.00
58,644.90
28,258.81
194,572.43
314,468.78

145.42

AL HISTORICO Y PROYECTADO
2016

2017

2018

2019

2020

2021

2022

2023

70,563.72
0.00
31,218.67
0.00
0.00
101,782.39

97,732.09
0.00
31,218.67
0.00
0.00
128,950.76

110,039.64
0.00
31,218.67
0.00
0.00
141,258.31

169,586.65
0.00
31,218.67
0.00
0.00
200,805.32

228,628.31
0.00
31,218.67
0.00
0.00
259,846.97

287,669.96
0.00
31,218.67
0.00
0.00
318,888.63

346,711.61
0.00
31,218.67
0.00
0.00
377,930.28

405,753.27
0.00
31,218.67
0.00
0.00
436,971.94

0.00
88,585.32
200,000.00
288,585.32
72,146.33

0.00
88,585.32
200,000.00
288,585.32
96,195.11

0.00
88,585.32
200,000.00
288,585.32
120,243.88

0.00
88,585.32
200,000.00
288,585.32
144,292.66

0.00
88,585.32
200,000.00
288,585.32
168,341.44

0.00
88,585.32
200,000.00
288,585.32
192,390.21

0.00
88,585.32
200,000.00
288,585.32
216,438.99

0.00
88,585.32
200,000.00
288,585.32
240,487.77

216,438.99
0.00
318,221.38

192,390.21
0.00
321,340.97

168,341.44
0.00
309,599.75

144,292.66
0.00
345,097.98

120,243.88
0.00
380,090.86

96,195.11
0.00
415,083.73

72,146.33
0.00
450,076.61

48,097.55
0.00
485,069.49

0.00
29,280.78
6,800.00
11,486.74
47,567.52
46,174.51
93,742.03

0.00
46,174.51
6,800.00
12,178.67
65,153.18
0.00
65,153.18

0.00
0.00
6,800.00
12,934.82
19,734.82
0.00
19,734.82

0.00
0.00
6,800.00
13,440.17
20,240.17
0.00
20,240.17

0.00
0.00
6,800.00
13,440.17
20,240.17
0.00
20,240.17

0.00
0.00
6,800.00
13,440.17
20,240.17
0.00
20,240.17

0.00
0.00
6,800.00
13,440.17
20,240.17
0.00
20,240.17

0.00
0.00
6,800.00
13,440.17
20,240.17
0.00
20,240.17

104,993.61
5,500.99
0.00
84,077.83
29,906.92
224,479.35
318,221.38

104,993.61
8,491.68
0.00
110,994.06
31,708.44
256,187.79
321,340.97

104,993.61
11,662.52
0.00
139,531.66
33,677.14
289,864.93
309,599.75

104,993.61
15,030.24
0.00
169,841.08
34,992.88
324,857.81
345,097.98

104,993.61
18,529.52
0.00
201,334.67
34,992.88
359,850.69
380,090.86

104,993.61
22,028.81
0.00
232,828.26
34,992.88
394,843.56
415,083.73

104,993.61
25,528.10
0.00
264,321.85
34,992.88
429,836.44
450,076.61

104,993.61
29,027.39
0.00
295,815.44
34,992.88
464,829.32
485,069.49

FLUJO DE CAJA PROYECTADO

2,013
A. INGRESOS OPERACIONALES
Recuperacin por ventas
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
C. FLUJO OPERACIONAL (A - B)
D. INGRESOS NO OPERACIONALES
Crdito de proveedores de activos fijos
Crditos a contratarse a corto plazo
Crditos Instituciones Financieras 1
Aportes de capital
Aporte de capital (recup. otras ctas. y dctos. x cobrar hist.)

2014

2,015

22,723.27 193,555.73 224,774.40

Parcial 22,723.27 193,555.73 224,774.40
0.00 49,580.00
31,132.80
0.00
0.00
16,875.52
47,904.25
Parcial
0.00 145,492.57
22,723.27 48,063.16

0.00
135,000.00
71,181.18
6,389.36
Parcial 212,570.54

E. EGRESOS NO OPERACIONALES
Pago de intereses
Pago de crditos de corto plazo
Pago de principal (capital) de los pasivos
Pago de cuentas y documentos histrico
Pago participacin de trabajadores
Pago de impuesto a la renta
Reparto de dividendos
ACTIVOS FIJOS OPERATIVOS
Terreno
VEHICULO PARA TRANSPORTE DE COMBUSTIBLE EXISTENTE
VEHICULO PARA TRANSPORTE DE COMBUSTIBLE A FINANCIAR
Parcial
F. FLUJO NO OPERACIONAL (D-E)
G. FLUJO NETO GENERADO (C+F)
H. SALDO INICIAL DE CAJA
I. SALDO FINAL DE CAJA (G+H)
REQUERIMIENTOS DE CAJA
NECESIDADES EFECTIVO (CREDITO CORTO PLAZO)

56,380.00
31,132.80
0.00
0.00
16,875.52
47,904.25
152,292.57
72,481.83

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00

0.00

11,407.38

9,320.51
27,353.28
0.00
0.00 22,419.34 24,506.21
4,376.40
0.00 5,553.85
4,008.69
0.00 4,720.77
0.00
0.00
0.00
0.00
200,000.00
235,738.37
-23,167.83
-444.56
589.98
145.42

0.00
0.00
0.00
33,826.72
-33,826.72
14,236.44
145.42
14,381.86
6,062.19
0.00

0.00
0.00
0.00
44,101.34
-44,101.34
28,380.48
14,381.86
42,762.35
6,345.52
0.00

DE CAJA PROYECTADO
2016

2,017

2018

2,019

2020

2,021

2022

2,023

224,774.40 224,774.40
224,774.40 224,774.40

224,774.40
224,774.40

224,774.40
224,774.40

224,774.40
224,774.40

224,774.40
224,774.40

224,774.40
224,774.40

224,774.40
224,774.40

56,380.00
31,132.80
0.00
0.00
16,875.52
47,904.25
152,292.57
72,481.83

56,380.00
31,132.80
0.00
0.00
16,875.52
47,904.25
152,292.57
72,481.83

56,380.00
31,132.80
0.00
0.00
16,875.52
47,904.25
152,292.57
72,481.83

56,380.00
31,132.80
0.00
0.00
16,875.52
47,904.25
152,292.57
72,481.83

56,380.00
31,132.80
0.00
0.00
16,875.52
47,904.25
152,292.57
72,481.83

56,380.00
31,132.80
0.00
0.00
16,875.52
47,904.25
152,292.57
72,481.83

56,380.00
31,132.80
0.00
0.00
16,875.52
47,904.25
152,292.57
72,481.83

56,380.00
31,132.80
0.00
0.00
16,875.52
47,904.25
152,292.57
72,481.83

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

7,039.39 4,545.94
0.00
0.00
26,787.33 29,280.78

1,821.09
0.00
46,174.51

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

5,866.88
4,986.85
0.00

6,209.05
5,277.69
0.00

6,583.07
5,595.61
0.00

6,991.79
5,943.02
0.00

7,264.96
6,175.21
0.00

7,264.96
6,175.21
0.00

7,264.96
6,175.21
0.00

7,264.96
6,175.21
0.00

0.00
0.00
0.00
44,680.45
-44,680.45
27,801.38
42,762.35
70,563.72
6,345.52
0.00

0.00
0.00
0.00
45,313.46
-45,313.46
27,168.37
70,563.72
97,732.09
6,345.52
0.00

0.00
0.00
0.00
60,174.27
-60,174.27
12,307.55
97,732.09
110,039.64
6,345.52
0.00

0.00
0.00
0.00
12,934.82
-12,934.82
59,547.01
110,039.64
169,586.65
6,345.52
0.00

0.00
0.00
0.00
13,440.17
-13,440.17
59,041.65
169,586.65
228,628.31
6,345.52
0.00

0.00
0.00
0.00
13,440.17
-13,440.17
59,041.65
228,628.31
287,669.96
6,345.52
0.00

0.00
0.00
0.00
13,440.17
-13,440.17
59,041.65
287,669.96
346,711.61
6,345.52
0.00

0.00
0.00
0.00
13,440.17
-13,440.17
59,041.65
346,711.61
405,753.27
6,345.52
0.00

INDICES FINANCIEROS
Perodo

2,014

2,015

2,016

Promedio

Composicin de activos
Activo corriente/activos totales
Activo fijo/activos totales
Activo diferido/activos totales
Otros activos/activos totales

14.7%
85.3%
0.0%
0.0%

23.5%
76.5%
0.0%
0.0%

32.0%
68.0%
0.0%
0.0%

23.4%
76.6%
0.0%
0.0%

Apalancamiento
Pasivos totales/activos totales
Pasivos corrientes/activos totales
Patrimonio/activos totales

46.4%
13.4%
53.6%

38.1%
14.1%
61.9%

29.5%
14.9%
70.5%

38.0%
14.2%
62.0%

Composicin de costos y gastos

Costos directos/costos y gastos totales
Costos indirectos/costos y gastos totales
Gastos administrativos/costos y gastos totales
Gastos de ventas/costos y gastos totales
Gastos financieros/costos y gastos totales
Costo de ventas/costos y gastos totales
Costo materia prima/costos y gastos totales
Costo materiales indirectos/costos y gastos totales
Costo suministros y servicios/costos y gastos totales
Costo mano obra directa/costos y gastos totales
Costo mano obra indirecta/costos y gastos totales
Gastos personal administ./costos y gastos totales
Gastos personal ventas/costos y gastos totales
Total remuneraciones/costos y gastos totales

42.7%
42.3%
9.0%
0.0%
6.1%
84.9%
26.1%
0.0%
4.0%
15.3%
0.0%
5.1%
0.0%
20.5%

43.1%
42.8%
9.1%
0.0%
5.0%
85.9%
26.4%
0.0%
4.0%
15.5%
0.0%
5.2%
0.0%
20.7%

43.7%
43.3%
9.2%
0.0%
3.8%
87.0%
26.7%
0.0%
4.0%
15.7%
0.0%
5.3%
0.0%
21.0%

43.2%
42.8%
9.1%
0.0%
5.0%
85.9%
26.4%
0.0%
4.0%
15.5%
0.0%
5.2%
0.0%
20.7%

USD
72,481.8 72,481.8
(44,101.3) (44,680.4)
28,380.5 27,801.4
42,762.3 70,563.7
0.0
0.0
29,540.0 54,214.9
1.7
2.1
1.7
2.1

64,342.3
(40,869.5)
23,472.8
42,569.3
0.0
29,258.2
1.6
1.6

Liquidez
Flujo operacional
Flujo no operacional
Flujo neto generado
Saldo final de caja
Requerimientos de recursos frescos
Capital de trabajo
Indice de liquidez (prueba cida)
Indice de solvencia

48,063.2
(33,826.7)
14,236.4
14,381.9
0.0
4,019.7
1.1
1.1

Retorno
Tasa interna de retorno financiera (TIRF)
Tasa interna de retorno del inversionista (TIRI)
Valor actual neto (VAN)
Perodo de recuperacin (nominal)
Coeficiente beneficio/costo

15.91% 55,441.6
21.59%
55,441.60 USD
5.14 AO
1.18

1.2

Utilidad neta/patrimonio (ROE)

Utilidad neta/activos totales (ROA)
Utilidad neta/ventas
Punto de equilibrio
Cobertura de intereses
Rotaciones
Rotacin cuentas por cobrar
Rotacin de inventarios
Sociales
Sueldos y salarios
Valor agregado
Generacin de divisas
Costo de oportunidad

16.08%
14.52%
13.32%
8.63%
8.99%
9.40%
11.90%
12.57%
13.31%
72.71%
71.17%
69.49%
4.2
5.2
6.9
26,751.0 28,258.8 29,906.9
7.2
0.0

7.2
0.0

7.2
0.0

USD
38,448.00 38,448.00 38,448.00
86,881.05 86,881.05 86,881.05
0.00
0.00
0.00

38,448.00
86,881.05
0.00

12.00% AO

7.2
0.0

14.64%
9.00%
12.59%
71.12%
5.4
31,708.4