Alicorp

BALANCE GENERAL AO 2012
"ALICORP S.A.A."
Para el ao que termin 31/12/2012
ACTIVO
ACTIVO CORRIENTE
Efectivo y equivalente al efectivo
S/. 427,363.00
Cuentas por cobrar comerciales (neto)
S/. 534,953.00
Inventrios (neto)
S/. 541,394.00
Otros activos financieros
S/.
45,911
Otros activos
S/.
103,515
Activos clasificados como mantenidos par S/.
9,473
TOTAL ACTIVO CORRIENTE
S/.
1,662,609
ACTIVO NO CORRIENTE
Propiedades,planta y equipo (neto)
S/. 956,395.00
Plusvalia (neto)
S/. 291,172.00
Otros activos intangibles (neto)
S/. 80,640.00
Participaciones en asociadas y subsidiaria
S/. 691,246.00
S/.
2,282
TOTAL ACTIVO NO CORRIENTE
S/.
2,021,735
TOTAL ACTIVO
S/.
3,684,344
NCE GENERAL AO 2012

"ALICORP S.A.A."
o que termin 31/12/2012
PASIVO Y PATRIMONIO
PASIVO CORRIENTE
Prestamos
S/. 356,422.00
Otros pasivos financieros
S/. 33,411.00
CxP comerciales
S/. 444,546.00
Impuesto a las ganancias corriente
S/.
3,987
Beneficios a los empleados
S/.
76,420
Provisiones
S/.
6,045
Otros pasivos
S/.
28,266
TOTAL PASIVO CORRIENTE
S/. 949,097
PASIVO NO CORRIENTE
Prestamos
S/. 633,840.00
Pasivo por impuesto a las ganancias diferidos S/.
73,181
S/.
5,679
TOTAL PASIVO NO CORRIENTE
S/. 712,700
TOTAL PASIVO
S/. 1,661,797
PATRIMONIO
capital social emitido:
Acciones comunes
S/. 847,192.00
Acciones de inversion
S/. 7,388.00
Reserva Legal
S/. 129,342.00
Resultados acumulados
S/. 944,151.00
Otras reservas de patrimonio
S/.
94,474
TOTAL PATRIMONIO
TOTAL PASIVO Y PATRIMONIO
S/. 2,022,547
S/. 3,684,344

"ALICORP S.A.A."
ACTIVO
S/.
Efectivo y equivalante de efectivo
Cuentas por cobrar comerciales
fondo de garantia para operaciones con derivados
Otras cuentas por cobrar
Cuentas por cibrar a partes relacionadas
Anticipos a proveedores
Saldo a favor de impuesto a las ganancias
Inventarios, neto
Instrumentos financieros derivados
Gastos pagados por anticipado
Activos clasificados como disponibles para la venta
S/. 39,334.00
S/. 549,152.00
S/. 16,119.00
S/. 26,292.00
S/. 75,458.00
S/. 27,886.00
S/. 34,824.00
S/. 518,660.00
S/. 9,852.00
S/. 9,019.00
S/. 1,306,596.00
ACTIVO NO CORRIENTE
Inversiones disponibles para al venta
Inversiones mantenidas al vencimiento
Inversiones en subsidiarias y asociadas
Propiedades, planta y equipo, neto
Activos intangibles, neto
Plusvalia, neto
S/.
S/. 342
S/. 1,512
S/. 51,375
S/. 1,552,930.00
S/. 1,173,307.00
S/. 115,322.00
S/. 154,740.00
3,049,528
TOTAL ACTIVO
S/.
4,356,124
NERAL AO 2013
RP S.A.A."
termin 31/12/2013
PASIVO
PASIVO CORRIENTE
Obligaciones financieras
Cuentas por pagar comerciales
Otras cuentas por pagar
Cuentas por pagar a partes relacionadas
Provisiones
Impuesto a las ganancias
PASIVO NO CORRIENTE
Benefecios a los empleados
Pasivo por impuesto a las ganancias diferido
TOTAL PASIVO
PATRIMONIO
Capital social emitido
Acciones por inversion
Reserva legal
TOTAL PATRIMONIO
S/. 69,530.00
S/. 543,885.00
S/. 71,223.00
S/. 21,513.00
S/. 62,738.00
S/. 6,045.00
S/. 6,588.00
S/. 781,522.00
S/.
1,300,664
S/. 18,625
S/. 5,831.00
S/. 81,697.00
S/. 1,406,817.00
S/.
2,188,339
S/.
S/.
S/. 847,192
S/. 7,388
S/. 160,903
S/. 1,101,904
S/. 50,398
2,167,785
4,356,124

"ALICORP S.A.A."
ACTIVO
S/.
Efectivo y equivalante de efectivo
Cuentas por cobrar comerciales
fondo de garantia para operaciones con d
Cuentas por cibrar a partes relacionadas
Inventarios, neto
Activos clasificados como disponibles para
S/. 16,617.00
S/. 486,745.00
S/. 220,655.00
S/. 11,491.00
S/. 18,352.00
S/. 32,864.00
S/. 81,674.00
S/. 508,323.00
61634
S/. 16,651.00
S/. 14,953.00

S/. 1,469,959.00
ACTIVO NO CORRIENTE
S/. 342
S/. 1,077
S/. 76,547
S/. 2,234,232.00
Propiedades, planta y equipo, neto
S/. 1,238,538.00
S/. 114,201.00
Plusvalia, neto
S/. 154,739.00
S/.
3,819,676
TOTAL ACTIVO
S/.
5,289,635
LANCE GENERAL AO 2014

"ALICORP S.A.A."
el ao que termin 31/12/2013
PASIVO
PASIVO CORRIENTE
Provisiones
PASIVO NO CORRIENTE
TOTAL PASIVO
PATRIMONIO
Capital social emitido
Acciones por inversion
Reserva legal
TOTAL PATRIMONIO
S/. 577,097.00
S/. 725,496.00
S/. 73,918.00
S/. 9,762.00
S/. 34,431.00
S/. 6,045.00
S/. 185,342.00
S/. 1,612,091.00
S/.
1,499,832
S/. 6,519
S/. 4,082.00
S/. 80,246.00
S/. 1,590,679.00
S/.
3,202,770
S/. 847,192
S/. 7,388
S/. 169,438
S/. 1,001,240
S/. 61,607
S/. 2,086,865
S/. 5,289,635
Base Ventas Netas
EERR
Ventas Netas
Costo por Ventas
Utilidad Bruta
Gastos de venta
Gastos de Administracion
Otros Ingresos y gastos
Resultado de operaciones con derivados de materias prim
Utilidad Operativa
Gastos Financieros
Participacion en los resultados netos
Perdida neta por instrumentos financieros derivados
Ingresos Financieros
Diferencias de cambio
Resultado antes de Impuesto
Impuesto a la Renta
Ganancia neta de operaciones Continuas
Ganancia neta de operaciones discontinuas
Ganancia neta del ao
En Cantidades
2014
2013
3926549
3853298
-2884767
-2852471
1041782
1000827
-524385
-438354
-207552
-173424
3809
17698
-171928
-3513
141726
-120513
60244
0
4423
-57603
28277
-17524
10753
403234
-80505
119678
0
2994
-117019
328382
-73894
254488
-332
10421
63419
317907
2012
3681343
-2737443
943900
-367903
-174198
14946
0
416745
-21915
0
-14194
6348
20371
407355
-149342
258013
57600
315613
2014
100.00%
-73.47%
26.53%
-13.35%
-5.29%
0.10%
En Porcentajes
2013
100.00%
-74.03%
25.97%
-11.38%
-4.50%
0.46%
-4.38%
-0.09%
3.61%
-3.07%
1.53%
0.00%
0.11%
-1.47%
0.72%
-0.45%
0.27%
-0.01%
0.27%
10.46%
-2.09%
3.11%
0.00%
0.08%
-3.04%
8.52%
-1.92%
6.60%
1.65%
8.25%
En Porcentajes
2012
100.00%
-74.36%
25.64%
-9.99%
-4.73%
0.41%
0.00%
11.32%
-0.60%
0.00%
-0.39%
0.17%
0.55%
11.07%
-4.06%
7.01%
1.56%
8.57%
Balance 2012
Activo
Activo Corriente
Activo No Corriente
Pasivo
1662609
2021735
Pasivo Corriente
Pasivo No Corriente
Patrimonio
1662609
2021735
949097
712700
2022547
Activo Corriente 1662609

Activo No Corriente 2021735
Pasivo Corriente 949097
Pasivo No Corriente 712700
Patrimonio 2022547
Balance 2012
0
949097
1662609
712700
2021735
2022547
Balance 2013
Pasivo
Activo
949097
712700
Activo Corriente
Activo No Corriente
Pasivo
487.362
50.792
2022547
Pasivo Corriente
Pasivo No Corriente
Patrimonio
487.362
50.792
95.104
65.525
377.525
Activo Corriente 487.362

Activo No Corriente 50.792
Pasivo Corriente 95.104
Pasivo No Corriente 65.525
Patrimonio 377.525
Balance 2013
95.104
97
65.525
00
487.362
377.525
547
50.792
013
Balance 2014
Pasivo
vo Corriente
vo No Corriente
imonio
Activo
95.104
65.525
Activo Corriente
Activo No Corriente
649.398
145.234
377.525
649.398
145.234
278.546
39.482
476.604
Activo Corriente 649.398

Activo No Corriente 145.234
Pasivo Corriente 278.546
Pasivo No Corriente 39.482
Patrimonio 476.604
Balance
2014
95.104
2
65.525
649.398
377.525
145.234
Balance 2014
Pasivo
Pasivo Corriente
Pasivo No Corriente
278.546
39.482
Patrimonio
476.604
278.546
39.482
476.604
Activos
Ventas
Maquinarias Utilidad
2012
3,684,344
3,681,343
956,395
315,613
2013
119,847
46,182
317,907
Incremento
-96.75%
-100.00%
-95.17%
0.73%
Activos
Ventas
Maquinarias Utilidad
2012
3,684,344
3,681,343
956,395
315,613
2014
145,234
146,182
10,421
Incremento
-96.06%
-100.00%
-84.72%
-96.70%
CxCobrar
Mercaderias Caja
CxPagar
Patrimonio
534,953
541,394
427,363
444,546
2,022,547
41,538
23,813
88,186
0
-92.24%
-100.00%
-94.43%
-80.16%
-100.00%
CxCobrar
Inventarios Caja
CxPagar
Patrimonio
534,953
541,394
427,363
444,546
2,022,547
534,953
427,363
270,006
0
0.00%
-100.00%
0.00%
-39.26%
-100.00%
Cuenta/Ao
Activo
Activos Corrientes
Otros activos
Activos clasificados como mantenidos para la venta
Cuentas por cobrar a partes relacionadas
Inventrios (neto)
TOTAL ACTIVOS CORRIENTES
Activos No Corrientes
Participaciones en asociadas y subsidiarias
Plusvalia, neto
TOTAL ACTIVO
2012
S/. 427,363.00
S/. 534,953.00
S/.
45,911
S/.
103,515
S/.
9,473
S/.
S/.
S/.
S/.
S/.
S/. 541,394.00
S/.
S/.
S/.
S/. 1,662,609.00
S/. 956,395.00
S/. 691,246.00
S/.
2,282
S/.
S/.
S/.
S/.
S/. 80,640.00
S/. 291,172.00
S/. 2,021,735.00
3,684,344.00
Pasivo
Pasivo Corriente
Provisiones
Otros pasivos
S/.
S/.
6,045
28,266
S/. 356,422.00
S/. 444,546.00

Provisiones
S/. 33,411.00
S/.
S/.
76,420
S/.
S/.
S/.
3,987
S/. 949,097.00
Pasivo No Corriente
S/. 633,840.00
S/.
S/.
5,679
S/.
73,181
S/. 712,700.00
TOTAL PASIVO
1,661,797.00
Patrimonio
capital social emitido
Acciones comunes
Reserva Legal
S/. 0.00
S/. 847,192.00
S/. 7,388.00
S/. 129,342.00
S/. 944,151.00
S/.
94,474
TOTAL PATRIMONIO
###
###
2013
S/. 706,355.00
-S/. 388,029.00
S/. 14,199.00
-S/. 29,792.00
-S/. 77,223.00
S/. 65,985.00
S/. 27,886.00 S/. 34,824.00 S/. 518,660.00 S/. 0.00 S/. 9,852.00 -S/. 532,375.00
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 -S/. 956,254.00
S/. 1,173,307.00
S/.
S/.
S/. 342
S/. 1,512
S/. 51,375
S/. 1,552,930.00
S/. 115,322.00
S/. 154,740.00
S/. 3,049,528.00
S/. 216,912.00
-S/. 691,246.00
-S/. 2,282.00
S/. 342.00 S/. 1,512.00 S/. 51,375.00 S/. 1,552,930.00
S/. 34,682.00
-S/. 136,432.00
S/. 1,027,793.00
S/.
S/.
S/.
S/.
S/. 39,334.00
S/. 549,152.00
S/. 16,119.00
S/. 26,292.00
S/. 75,458.00
S/. 27,886.00
S/. 34,824.00
S/. 518,660.00
S/. 9,852.00
S/. 9,019.00
-
variacion absoluta variacion relativa

%
2013
-90.80%
2.65%
-64.89%
-74.60%
696.56%
S/. 39,334.00
S/. 549,152.00
S/. 16,119.00
S/. 26,292.00
S/. 75,458.00
S/. 27,886.00
S/. 34,824.00
S/. 518,660.00
-98.33%
S/.
S/.
S/.
S/.
-57.52%
S/. 9,852.00
S/. 9,019.00
S/. 706,355.00
22.68% S/. 1,173,307.00

-100.00% S/.
-100.00% S/.
S/. 342
S/. 1,512
S/. 51,375
-50.84% S/. 1,552,930.00
43.01%
S/. 115,322.00
-46.86%
S/. 154,740.00
50.84% S/. 3,049,528.00
3,755,883.00
S/. 71,539.00
1.94%
3,755,883.00
S/. 69,530.00
S/. 543,885.00
S/. 71,223.00
S/. 21,513.00
S/. 63,485.00
S/. 515,619.00
-S/. 285,199.00
-S/. 423,033.00
1050.21%
1824.17%
-80.02%
-95.16%
S/. 69,530.00
S/. 543,885.00
S/. 71,223.00
S/. 21,513.00
S/. 62,738.00
S/. 6,045.00
S/. 6,588.00
S/.
S/.
S/. 0.00
S/. 781,522.00
S/.
1,300,664
S/. 18,625
S/. 5,831.00
S/. 81,697.00
S/. 29,327.00
S/. 6,045.00 -S/. 69,832.00
S/. 0.00 S/. 0.00 -S/. 3,987.00
-S/. 167,575.00
S/. 666,824.00
S/. 18,625.00 S/. 152.00
S/. 8,516.00
87.78%
S/. 62,738.00
S/. 6,045.00
S/. 6,588.00
-91.38%
-100.00% -17.66%
S/. 781,522.00
105.20% S/.
2.68%
11.64%
1,300,664
S/. 18,625
S/. 5,831.00
S/. 81,697.00
S/. 1,406,817.00
S/. 694,117.00
97.39%
S/. 1,406,817.00
2,188,339.00
S/. 526,542.00
31.69%
2,188,339.00
-100.00%
0.00%
24.40%
16.71%
-46.65%
S/. 847,192
S/. 0.00
S/. 7,388
S/. 160,903
S/. 1,101,904
S/. 50,398
S/. 847,192
S/. 0.00
S/. 7,388
S/. 160,903
S/. 1,101,904
S/. 50,398
S/. 847,192.00 -S/. 847,192.00

S/. 0.00
S/. 31,561.00
S/. 157,753.00
-S/. 44,076.00
S/. 2,167,785.00
S/. 145,238.00
S/. 4,356,124.00
S/. 671,780.00
7.18% S/. 2,167,785.00

18.23%
4,356,124.00
2014
Variacion Absoluta Variacion Relativa
S/. 16,617.00
S/. 486,745.00
S/. 220,655.00
S/. 11,491.00
S/. 18,352.00
S/. 32,864.00
S/. 81,674.00
S/. 508,323.00
61634
S/. 16,651.00
S/. 14,953.00
S/.
S/.
S/.
S/.
S/. 753,860.00
-S/. 22,717.00
-S/. 62,407.00
S/. 204,536.00
-S/. 14,801.00
-S/. 57,106.00
S/. 4,978.00
S/. 46,850.00
-S/. 10,337.00
S/. 61,634.00 S/. 6,799.00
S/. 5,934.00
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 47,505.00
-58%
-11%
1269%
-56%
-76%
18%
135%
-2%
S/. 342
S/. 1,077
S/. 76,547
S/. 2,234,232.00
S/. 1,238,538.00
S/. 114,201.00
S/. 154,739.00
S/. 0.00
S/. 0.00
S/. 1,419.00
-S/. 1,172,965.00
S/. 1,077.00 S/. 76,547.00 S/. 2,233,890.00
S/. 1,237,026.00
S/. 62,826.00
-S/. 1,398,191.00
-S/. 115,322.00
-S/. 154,740.00
-S/. 3,048,109.00
-100%
69%
66%
7%
653184%
81814%
122%
-90%
-100%
-100%
-100%
755,279.00
-S/. 3,000,604.00
-80%
S/. 577,097.00
S/. 725,496.00
S/. 73,918.00
S/. 9,762.00
S/. 507,567.00
S/. 181,611.00
S/. 2,695.00
-S/. 11,751.00
730%
33%
4%
-55%
S/. 34,431.00
S/. 6,045.00
S/. 185,342.00
-
-S/. 28,307.00
S/. 0.00
S/. 178,754.00
-
-45%
0%
2713%
-
S/. 1,612,091.00
S/. 830,569.00
106%
S/.
1,499,832
S/. 6,519
S/. 4,082.00
S/. 80,246.00
S/. 199,168.00
-S/. 12,106.00
-S/. 1,749.00
-S/. 1,451.00
15%
-65%
-30%
-2%
S/. 1,590,679.00
S/. 183,862.00
13%
3,202,770.00
S/. 1,014,431.00
46%
S/. 847,192
S/. 7,388
S/. 169,438
S/. 1,001,240
S/. 61,607
-
S/. 0.00
S/. 7,388.00 S/. 162,050.00
S/. 840,337.00
-S/. 1,040,297.00
-
0%
2193%
522%
-94%
###
S/. 6,303,208.00
291%
11,673,763.00
S/. 7,317,639.00
168%
Activo Miles de Nuevos Soles

Activo Corriente
2014

Otros activos
Inventrios (neto)
Total Activo Corriente

Activo No Corriente
Plusvalia, neto
Total Activo No Corriente

TOTAL ACTIVO
2013
S/. 16,617.00
S/. 486,745.00
S/. 220,655.00
S/. 11,491.00
S/. 18,352.00
S/. 32,864.00
S/. 81,674.00
S/. 508,323.00
61634
S/. 16,651.00
S/. 14,953.00
S/.
S/.
S/.
1,469,959
S/. 342
S/. 1,077
S/. 76,547
S/. 2,234,232.00
S/. 1,238,538.00
S/. 114,201.00
S/. 154,739.00
S/. 0.00
S/. 0.00
S/. 39,334.00
S/. 549,152.00
S/. 16,119.00
S/. 26,292.00
S/. 75,458.00
S/. 27,886.00
S/. 34,824.00
S/. 518,660.00
S/. 9,852.00
S/. 9,019.00
###
###
###
1,306,596
S/. 1,173,307.00
S/.
S/.
S/. 342
S/. 1,512
S/. 51,375
S/. 1,552,930.00
S/. 115,322.00
S/. 154,740.00
3,819,676
3,049,528
5,289,635
4,356,124
Pasivo y Patrimonio
Pasivo Corriente
Provisiones
S/. 577,097.00
S/. 69,530.00
Otros pasivos
Provisiones
S/. 725,496.00
S/. 543,885.00
S/. 73,918.00
S/. 71,223.00
S/. 9,762.00
S/. 21,513.00
S/. 34,431.00
S/. 62,738.00
S/. 6,045.00
S/. 6,045.00
S/. 185,342.00
S/. 6,588.00
-
Total Pasivo Corriente

Pasivo No Corriente
Total Pasivo No Corriente

TOTAL PASIVO
PATRIMONIO
Acciones comunes
Reserva Legal
TOTAL PATRIMONIO
TOTAL PASIVO Y PATRIMONIO NETO
1,612,091
S/.
781,522
1,499,832 S/.
1,300,664
S/. 6,519
S/. 18,625
S/. 4,082.00
S/. 5,831.00
S/. 80,246.00
S/. 81,697.00
1,590,679
1,406,817
3,202,770
2,188,339
S/. 847,192
S/. 7,388
S/. 169,438
S/. 1,001,240
S/. 61,607
0
S/. 847,192
S/. 0.00
S/. 7,388
S/. 160,903
S/. 1,101,904
2,086,865
S/. 50,398
2,167,785
5,289,635
4,356,124
2012
2014
0.31%
S/. 427,363.00
S/. 534,953.00
S/.
45,911
1.99%
S/.
103,515
2.53%
S/.
9,473
44.46%
S/.
836.65%
S/.
1476.35%
S/.
1019.59%
S/.
8.98%
S/.
S/. 541,394.00
S/.
S/.
S/.
-
2013
2012
0.90%
12.61%
0.37%
0.60%
1.73%
0.64%
0.80%
11.91%
0.00%
0.23%
0.21%
-
11.60%
14.52%
1.25%
2.81%
0.26%
0.00%
0.00%
0.00%
0.00%
0.00%
14.69%
-
1,662,609
91.18%
29.99%
45.13%
S/. 956,395.00
S/. 691,246.00
S/.
2,282
S/.
S/.
S/.
S/.
S/. 80,640.00
S/. 291,172.00
0.01%
0.02%
1.45%
42.24%
23.41%
2.16%
2.93%
0.00%
0.00%
26.93%
0.00%
0.00%
0.01%
0.03%
1.18%
35.65%
2.65%
3.55%
25.96%
18.76%
0.06%
0.00%
0.00%
0.00%
0.00%
2.19%
7.90%
2,021,735
72.21%
70.01%
54.87%
3,684,344
100.00%
100.00%
100.00%
10.91%
1.60%
0.16%
13.72%
12.49%
0.77%
1.40%
0.18%
0.65%
0.11%
3.50%
-
1.64%
0.49%
1.44%
0.14%
0.15%
-
9.67%
12.07%
0.91%
0.00%
2.07%
-
onio
S/.
S/.
6,045
28,266
S/. 356,422.00
S/. 444,546.00
S/. 33,411.00
S/.
S/.
76,420
S/.
-
0.11%
949,097
30.48%
17.94%
25.76%
S/. 633,840.00
S/.
S/.
5,679
S/.
73,181
28.35%
0.12%
0.08%
1.52%
0.00%
29.86%
0.43%
0.13%
1.88%
0.00%
17.20%
0.00%
0.15%
1.99%
0.00%
0.00%
0.00%
0.00%
712,700
30.07%
32.30%
19.34%
1,661,797
60.55%
50.24%
45.10%
S/. 0.00
S/. 847,192.00
S/. 7,388.00
S/. 129,342.00
S/. 944,151.00
16.02%
0.14%
3.20%
18.93%
1.16%
19.45%
0.00%
0.17%
3.69%
25.30%
0.00%
22.99%
0.20%
3.51%
25.63%
94,474
2,022,547
0.00%
1.16%
2.56%
39.45%
49.76%
54.90%
100.00%
100.00%
100.00%
S/.
S/.
S/.
3,987
3,684,344
EVOLUCION DE LOS RATIOS, PERIODO 2012 - 20

A) LIQUIDEZ
2014
(1) LIQUIDEZ
GENERAL
0.91
(2) LIQUIDEZ ACIDA
0.60
(3) LIQUIDEZ SUPER

ACIDA
0.01
(4) CAPITAL DE
TRABAJO (NS)
(5) PERIODO
PROMEDIO DE
COBRANZAS (dias)
(6) ROTACION DE LAS
CUENTAS POR
COBRAR (veces)
B) GESTION
525,074
50.35
8.07
2014
(7) ROTACION DE
CUENTAS X PAGAR
(veces)
(8) ROTACION DE
INVENTARIOS
Veces
(9) ROTACION DE
ACTIVOS TOTALES
(10) ROTACION DE
ACTIVO FIJO
C) SOLVENCIA
(11) ESTRUCTURA
DEL CAPITAL
(12) RAZON DE
ENDEUDAMIENTO
(13) COBERTURA DE
GASTOS
FINANCIEROS
D) RENTABILIDAD
-90.54
-4.03
-63.44
-5.75
0.74
2.67
2014
0.6055
37.71%
-1.18
2014
(14) RENDIMIENTO
SOBRE EL
PATRIMONIO (ROE)
0.50%
(15) RENDIMIENTO
SOBRE LOS ACTIVOS
(ROA
0.20%
(16) UTILIDAD VENTAS

(ROS)
(17) UTILIDAD POR
ACCION
CICLO OPERATIVO
CICLO DE EFECTIVO
0.27%
0.00000
44.59
48.63
S, PERIODO 2012 - 2014

2013
2012
1.67
1.75
1.01
1.18
0.05
0.45
525,074
713,512
51.31
52.31
7.20
6.88
2013
2012
-69.60
-58.462061
-5.24
-6.16
48.46
-71.20
7.53
-5.06
1.00
1.00
2.95
2.21
2013
2012
1.0095
0.8216
50.24%
45.10%
-3.35
-19.02
2013
2012
14.67%
12.76%
7.30%
7.00%
8.25%
0.00%
0.00000
0.00000
58.84
47.26
64.08
53.41
FORMULA
act cor / pas cor
(act cor - exist) / pas cor
caja / pas cor
act cor - pas cor
(Ctas x cobrar *365) / Ventas
Ventas / Ctas x Cobrar

FORMULA
(Ctas x pagar * 365) / Costo Ventas
(Existencias * 365) /Costo de Ventas

Ventas / Activos
Ventas / Activo Fijo
Pasivo / Patrimonio
FORMULA
Pasivo / (Pasivo + Patrimonio)

Util. Operativa / Gastos Financieros
FORMULA
Util. /Patrimonio
Util. /Activos
Util. / Ventas Netas

Util. / Nro de Acciones
Lectura
El activo corriente es 2.33 veces mas grande que el
pasivo corriente, o que por cada NS de deuda, la
empresa cuenta con NS 2.33 para pagarla
Esta excluye los inventarios por ser considerada la

parte mas liquida en caso de quiebra
Contamos con 0.27 NS en caja bancos para hacer

frente a nuestras obligaciones
Es la diferencia del Activo Corriente menos el Pasivo

Corriente
Este indice nos seala que las cuentas por cobrar
estan circulando 3 dias (tiempo promedio que tarda
en convertirse en efectivo)
Las cuentas por cobrar rotan 32.16 veces al ao

Lectura
Las cuentas por pagar rotan 36.07 veces al ao. El

periodo promedio de Pagos es de 10,12 dias
Esto quiere decir que los inventarios van al mercado

cada 6 dias, rotan 61.38 veces al ao
Es decir que nuestra empresa esta colocando entre
sus clientes 3.92 veces el valor de la inversiion
efectuada
Es decir, estamos colocando en el mercado 4.79
veces el valor de lo invertido en activo fijo
Lectura
Por cada NS invertido por los accionistas la empresa

ha ganado 0.2079 NS
Por cada NS invertido en toda la empresa (Total de

Activos) la empresa ha ganado 0.1247 NS
Por cada NS en Venta la empresa ha ganado 0.0318
NS
Es el periodo promedio de Cobranza + El periodo
promedio de Inventarios
Es el ciclo operativo - El periodo promedio de pagos
LIQUIDEZ
2.00
1.80
1.60
1.40
1.20
1.00
0.80
0.60
0.40
0.20
0.00
2014
2013
SOLVENCIA
60.00%
50.00%
SOLVENCIA
60.00%
50.00%
40.00%
30.00%
20.00%
10.00%
0.00%
2014
2013
RENTABILIDAD
16.00%
14.00%
12.00%
10.00%
8.00%
6.00%
12.00%
10.00%
8.00%
6.00%
4.00%
2.00%
0.00%
2014
2013
QUIDEZ
LQ GRAL
LQ ACIDA
LQ S.ACIDA
2012
LVENCIA
1.2000
1.0000
LVENCIA
1.2000
1.0000
0.8000
ENDEUDAMIENTO
0.6000
ESTRUCTURA DE CAPITAL
0.4000
0.2000
0.0000
2012
TABILIDAD
ROE
ROA
ROS
ROE
ROA
ROS
2013
2012
-1
Cuenta/Ao
Activo
Activos Corrientes
Otros activos
Inventrios (neto)
TOTAL ACTIVOS CORRIENTES
Activos No Corrientes
Plusvalia, neto
2012
S/. 427,363.00
S/. 534,953.00
S/.
45,911
S/.
103,515
S/.
9,473
S/.
S/.
S/.
S/.
S/.
S/. 541,394.00
S/.
S/.
S/.
S/. 1,662,609.00
S/.
S/.
S/.
S/.
S/.
S/. 956,395.00
S/. 691,246.00
2,282
S/. 80,640.00
S/. 291,172.00
S/. 2,021,735.00
TOTAL ACTIVO
3,684,344.00
Pasivo
Pasivo Corriente
Provisiones
Otros pasivos
S/.
S/.
6,045
28,266
S/. 356,422.00

Provisiones
Pasivo No Corriente

TOTAL PASIVO
S/.
S/.
S/.
S/.
S/.
S/. 444,546.00
S/. 33,411.00
76,420
3,987
S/. 949,097.00
S/. 633,840.00
S/.
S/.
5,679
S/.
73,181
S/. 712,700.00
1,661,797.00
Patrimonio
Acciones comunes
Reserva Legal
TOTAL PATRIMONIO
S/. 0.00
S/. 847,192.00
S/. 7,388.00
S/. 129,342.00
S/. 944,151.00
S/.
94,474
S/. 2,022,547.00
3,684,344.00
TOTAL
2013
2013
FUENTE
S/. 39,334.00
S/. 549,152.00
S/. 16,119.00
S/. 26,292.00
S/. 75,458.00
S/. 27,886.00
S/. 34,824.00
S/. 518,660.00
S/.
S/. 9,852.00
S/. 9,019.00
S/.
###
###
S/. 1,306,596.00
USO
388,029.00
14,199.00
29,792.00
77,223.00
65,985.00
27,886.00
34,824.00
518,660.00
0.00
9,852.00
532,375.00
S/. 1,173,307.00 216,912.00

S/.
S/.
S/. 342
342.00
S/. 1,512
1,512.00
S/. 51,375
51,375.00
S/. 1,552,930.00 1,552,930.00
S/. 115,322.00
34,682.00
S/. 154,740.00
2014
S/. 39,334.00
S/. 549,152.00
S/. 16,119.00
S/. 26,292.00
S/. 75,458.00
S/. 27,886.00
S/. 34,824.00
S/. 518,660.00
S/. 16,617.00
S/. 486,745.00
S/. 220,655.00
S/. 11,491.00
S/. 18,352.00
S/. 32,864.00
S/. 81,674.00
S/. 508,323.00
61634
S/. 9,852.00
S/. 16,651.00
S/. 9,019.00
S/. 14,953.00
S/.
S/.
S/.
S/.
S/.
S/.
S/. 1,306,596.00 S/. 1,469,959.00
S/. 1,173,307.00
S/.
S/.
S/. 342
S/. 1,512
S/. 51,375
S/. 1,552,930.00
S/. 115,322.00
S/. 154,740.00
S/. 342
S/. 1,077
S/. 76,547
S/. 2,234,232.00
S/. 1,238,538.00
S/. 114,201.00
S/. 154,739.00
S/. 0.00
S/. 0.00
S/. 3,049,528.00
S/. 3,049,528.00
S/. 3,819,676.00
4,356,124.00
4,356,124.00
5,289,635.00
S/. 69,530.00
S/. 543,885.00
S/. 71,223.00
S/. 69,530.00
S/. 543,885.00
S/. 71,223.00
S/. 21,513.00
S/. 577,097.00
S/. 725,496.00
S/. 73,918.00
S/. 9,762.00
691,246.00
2,282.00
136,432.00
63,485.00
515,619.00
285,199.00
S/. 21,513.00
S/. 62,738.00
S/. 6,045.00
S/. 6,588.00
S/.
S/.
S/. 0.00
S/. 781,522.00
S/.
423,033.00
29,327.00
6,045.00
69,832.00
3,987.00
1,300,664
S/. 18,625
S/. 5,831.00
S/. 81,697.00
666,824.00
18,625.00
152.00
8,516.00
S/. 62,738.00
S/. 6,045.00
S/. 6,588.00
S/.
S/.
S/.
S/.
S/. 781,522.00
S/.
S/. 34,431.00
S/. 6,045.00
S/. 185,342.00
S/.
S/.
S/.
S/.
S/. 1,612,091.00
1,300,664 S/.
1,499,832
S/. 18,625
S/. 6,519
S/. 5,831.00
S/. 4,082.00
S/. 81,697.00
S/. 80,246.00
S/. 1,406,817.00
S/. 1,406,817.00
S/. 1,590,679.00
2,188,339.00
2,188,339.00
3,202,770.00
S/. 847,192
847,192.00
S/. 0.00 S/. 847,192.00
S/. 7,388
S/. 160,903
S/. 31,561.00
S/. 1,101,904
S/. 157,753.00
S/. 50,398 S/. 44,076.00
S/. 847,192
S/. 0.00
S/. 7,388
S/. 160,903
S/. 1,101,904
S/. 50,398
S/. 847,192
S/. 7,388
S/. 169,438
S/. 1,001,240
S/. 61,607
S/. 0.00
S/. 2,167,785.00
S/. 2,167,785.00
S/. 2,086,865.00
4,356,124.00
4,356,124.00
5,289,635.00
4,202,478.00
4202478
FUENTE
USO
22,717.00
62,407.00
204,536.00
14,801.00
57,106.00
4,978.00
46,850.00
10,337.00
61,634.00
6,799.00
5,934.00
1,172,965.00
1,077.00
76,547.00
2,233,890.00
1,237,026.00
62,826.00
1,398,191.00
115,322.00
154,740.00
507,567.00
181,611.00
2,695.00
11,751.00
28,307.00
178,754.00
199,168.00
12,106.00
1,749.00
1,451.00
7,388.00
162,050.00
840,337.00
1,040,297.00
50,398.00
5,088,156.00 5,088,156.00
Ventas Netas
Costo por Ventas
Utilidad Bruta
Gastos de venta
Gastos de Administracion
Otros Ingresos y gastos
Resultado de operaciones con derivados de MP
Utilidad Operativa
Gastos Financieros
Participacion en los resultados netos
Perdida neta por instrumentos financieros
derivados
Ingresos Financieros
Diferencias de cambio
Resultado antes de Impuesto
Impuesto a la Renta
Ganancia neta de operaciones Continuas
Ganancia neta de operaciones discontinuas
2012
3681343
-2737443
943900
-367903
-174198
14946
0
416745
-21915
0
-14194
6348
20371
407355
-149342
258013
57600
2013
3853298
-2852471
1000827
-438354
-173424
17698
-3513
403234
-80505
119678
0
2994
-117019
328382
-73894
254488
63419
Ganancia neta del ao

APALANCAMIENTO OPERATIVO
APALANCAMIENTO FINANCIERO
315613
317907
2.26493419 2.48200053
1.02305115 1.22794185
APALANCAMIENTO TOTAL
2.31714352 3.04775231
0.25
Aumento Ventas 25 %
2014
3926549
-2884767
1041782
-524385
-207552
3809
-171928
141726
-120513
60244
0
4423
-57603
28277
-17524
10753
-332
Disminuyendo el 10 %
2012
2013
2014
2012
2013
4601678.75 4816622.5 4908186.25 3313208.7 3467968.2
-3421803.75 -3565588.75 -3605958.75 -2463698.7 -2567223.9
1179875 1251033.75 1302227.5
849510
900744.3
-459878.75
-547942.5 -655481.25
-331112.7
-394518.6
-217747.5
-216780
-259440
-156778.2
-156081.6
18682.5
22122.5
4761.25
13451.4
15928.2
0
-4391.25
-214910
0
-3161.7
520931.25
504042.5
177157.5
375070.5
362910.6
-27393.75 -100631.25 -150641.25
-19723.5
-72454.5
0
149597.5
75305
0
107710.2
-17742.5
0
7935
3742.5
25463.75 -146273.75
509193.75
410477.5
-186677.5
-92367.5
322516.25
318110
72000
79273.75
0
5528.75
-72003.75
35346.25
-21905
13441.25
-415
-12774.6
5713.2
18333.9
366619.5
-134407.8
232211.7
51840
0
2694.6
-105317.1
295543.8
-66504.6
229039.2
57077.1
10421
394516.25 397383.75
13026.25
284051.7
286116.3
7.35067666 2.26493419 2.48200053 7.35067666 2.26493419 2.48200053
5.01205927 1.02305115 1.22794185 5.01205927 1.02305115 1.22794185
36.8420271 2.31714352 3.04775231 36.8420271 2.31714352 3.04775231
0.1
yendo el 10 %
2014
3533894.1
-2596290.3
937603.8
-471946.5
-186796.8
3428.1
-154735.2
127553.4
-108461.7
54219.6
0
3980.7
-51842.7
25449.3
-15771.6
9677.7
-298.8
9378.9
7.35067666
5.01205927
36.8420271

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BALANCE GENERAL AO 2012

TOTAL ACTIVO CORRIENTE

TOTAL ACTIVO NO CORRIENTE

NCE GENERAL AO 2012

BALANCE GENERAL AO 2013

TOTAL ACTIVO CORRIENTE

BALANCE GENERAL AO 2014

TOTAL ACTIVO CORRIENTE

LANCE GENERAL AO 2014

Base Ventas Netas

Activo Corriente 1662609

Activo Corriente 487.362

Activo Corriente 649.398

Otras cuentas por pagar

TOTAL PASIVO NO CORRIENTE

TOTAL PASIVO Y PATRIMONIO

variacion absoluta variacion relativa

22.68% S/. 1,173,307.00

S/. 847,192.00 -S/. 847,192.00

7.18% S/. 2,167,785.00

Variacion Absoluta Variacion Relativa

Activo Miles de Nuevos Soles

Efectivo y equivalente al efectivo

Total Activo Corriente

Total Activo No Corriente

Instrumentos financieros derivados

Impuesto a las ganancias

Total Pasivo Corriente

Total Pasivo No Corriente

EVOLUCION DE LOS RATIOS, PERIODO 2012 - 20

(2) LIQUIDEZ ACIDA

(3) LIQUIDEZ SUPER

(16) UTILIDAD VENTAS

S, PERIODO 2012 - 2014

(act cor - exist) / pas cor

caja / pas cor

act cor - pas cor

(Ctas x cobrar *365) / Ventas

Ventas / Ctas x Cobrar

(Ctas x pagar * 365) / Costo Ventas

(Existencias * 365) /Costo de Ventas

Pasivo / (Pasivo + Patrimonio)

Util. / Ventas Netas

Esta excluye los inventarios por ser considerada la

Contamos con 0.27 NS en caja bancos para hacer

Es la diferencia del Activo Corriente menos el Pasivo

Las cuentas por cobrar rotan 32.16 veces al ao

Las cuentas por pagar rotan 36.07 veces al ao. El

Esto quiere decir que los inventarios van al mercado

Por cada NS invertido por los accionistas la empresa

Por cada NS invertido en toda la empresa (Total de

Cuentas por pagar comerciales

TOTAL PASIVO NO CORRIENTE

S/. 1,173,307.00 216,912.00

Ganancia neta del ao

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