Computadoras Modeloanexo VF

ESTADO DE SITUACIN FINA
ANLISIS VERTICAL
ACTIVO
2013
ACTIVO DISPONIBLE
EFECTIVO Y EQUIVALENTE DE EFECTIVO
CTAS.POR COBRAR COMERCIALES TERC
PROV.CTA.COBRANZA DUDOSA
Subtotal Neto Ctas por Cobrar Com. Terceros
CTAS.POR COBRAR ACCIONISTAS
CTAS POR COBRAR RELACIONADAS
GASTOS ANTICIPADOS
TOTAL ACTIVO DISPONIBLE
898,679.00
3,617,802.00
(64,103.00)
3,553,699.00
1,194,501.00
881,064.00
522,110.52
7,050,053.52
6.15%
24.78%
-0.44%
24.34%
8.18%
6.03%
3.58%
0.48
ACTIVO REALIZABLE
MERCADERIA
EXISTENCIAS POR RECIBIR
TOTAL ACTIVO REALIZABLE
6,745,506.00
0.00
6,745,506.00
46.20%
0.00%
46.20%
163,548.00
787,716.00
(145,389.00)
642,327.00
0.00
0.00
805,875.00
1.12%
5.39%
-1.00%
0.04
0.00%
0.00%
0.06
14,601,434.52
100.00%
ACTIVO INMOVILIZADO
INVERSIONES MOBILIARIAS
INM.MAQ.Y EQUIPOS
(-)DEPREC.ACUMULADA
INM. MAQ y EQUIPO NETO
INTANGIBLES
CARGAS DIFERIDAS
TOTAL ACTIVO INMOVILIZADO
TOTAL ACTIVO
ANLISIS VERTICAL
PASIVO
PASIVO
TRIBUTOS POR PAGAR
REMUNERAC.Y PARTIC.P.PAGAR
CTAS.POR PAGAR COMERCIALES TERC
CTAS POR PAGAR RELACIONADAS
OBLIGACIONES FINANCIERAS
TOTAL PASIVO CORRIENTE
OBLIGACIONES FINANCIERAS (LP)
TOTAL PASIVO (LP)
TOTAL PASIVO
CAPITAL y PATRIMONIO
CAPITAL SOCIAL
2013
435,092.10
220,669.92
8,991,336.50
2,495,175.00
1,167,730.00
13,310,003.52
2.98%
1.51%
61.58%
17.09%
8.00%
91.16%
0.00
0.00
0.00%
0.00%
13,310,003.52
91.16%
1,177,654.00
8.07%
CAPITAL ADICIONAL
EXCEDENTE DE REVALUACION
RESERVA
RESULT.ACUMULADOS
RESULT.DEL PERIODO
PATRIMONIO NETO
TOTAL PASIVO Y PATRIMONIO
51,436.00
28,782.54
33,558.46
1,291,431.00
14,601,434.52
(0.00)
0.00%
0.00%
0.35%
0.20%
0.23%
8.84%
100.00%

ANALISIS HORIZONTAL
ACTIVO
2013
ACTIVO DISPONIBLE
GASTOS ANTICIPADOS
898,679.00
3,617,802.00
(64,103.00)
3,553,699.00
1,194,501.00
881,064.00
522,110.52
7,050,053.52
-61.55%
-8.53%
1.79%
-8.72%
-16.41%
-13.08%
19.75%
-15.19%
ACTIVO REALIZABLE
MERCADERIA
6,745,506.00
0.00
6,745,506.00
39.09%
0.00%
39.09%
163,548.00
787,716.00
(145,389.00)
642,327.00
0.00
0.00
805,875.00
359.24%
23.96%
24.00%
23.96%
0.00%
0.00%
93.17%
14,601,434.52
15.87%
ACTIVO INMOVILIZADO
INM.MAQ.Y EQUIPOS
(-)DEPREC.ACUMULADA
INTANGIBLES
CARGAS DIFERIDAS
TOTAL ACTIVO
ANLISIS HORIZONTAL
PASIVO
PASIVO
TRIBUTOS POR PAGAR
TOTAL PASIVO (LP)
TOTAL PASIVO
2013
435092.10
220,669.92
8,991,336.50
2,495,175.00
1,167,730.00
13,310,003.52
0.00%
-17.53%
16.18%
-10.66%
90.75%
17.25%
0.00
0.00
0.00%
0.00%
13,310,003.52
17.25%
CAPITAL SOCIAL
CAPITAL ADICIONAL
RESERVA
RESULT.ACUMULADOS
RESULT.DEL PERIODO
1,177,654.00
0.00
0.00
51,436.00
28,782.54
33,558.46
0.00%
0.00%
0.00%
6.52%
116.59%
0.00%
PATRIMONIO NETO
1,291,431.00
1.66%
14,601,434.52
15.87%
ANLISIS EVOLUTIVO
ACTIVO
2013
ACTIVO DISPONIBLE
GASTOS ANTICIPADOS
898,679.00
3,617,802.00
(64,103.00)
3,553,699.00
1,194,501.00
881,064.00
522,110.52
7,050,053.52
-61.55%
-8.53%
1.79%
-8.72%
-16.41%
-13.08%
19.75%
-15.19%
ACTIVO REALIZABLE
MERCADERIA
6,745,506.00
0.00
6,745,506.00
39.09%
0.00%
39.09%
ACTIVO INMOVILIZADO
INM.MAQ.Y EQUIPOS
(-)DEPREC.ACUMULADA
INTANGIBLES
CARGAS DIFERIDAS
163,548.00
787,716.00
(145,389.00)
642,327.00
0.00
0.00
359.24%
0.00%
24.00%
23.96%
0.00%
0.00%
805,875.00
0.00%
14,601,434.52
15.87%

TOTAL ACTIVO
ANLISIS EVOLUTIVO
PASIVO
2013
PASIVO
TRIBUTOS POR PAGAR
435,092.10
0.00%
220,669.92
-17.53%
16.18%
-10.66%
90.75%
8,991,336.50
2,495,175.00
1,167,730.00
13,310,003.52
17.25%

TOTAL PASIVO (LP)
TOTAL PASIVO
CAPITAL SOCIAL
CAPITAL ADICIONAL
RESERVA
RESULT.ACUMULADOS
RESULT.DEL PERIODO
PATRIMONIO NETO
0.00
0.00
0.00%
0.00%
13,310,003.52
17.25%
1,177,654.00
0.00
0.00
51,436.00
28,782.54
33,558.46
1,291,431.00
0.00%
0.00%
0.00%
6.52%
116.59%
-45.93%
1.66%
14,601,434.52
15.87%
CIN FINANCIERA
ERTICAL
2014
2015
345,546.00
3,309,027.00
(65,252.00)
3,243,775.00
998,507.00
765,859.00
625,222.98
5,978,909.98
2.04%
19.56%
-0.39%
19.17%
5.90%
4.53%
3.70%
0.35
563,084.00
3,081,887.00
(57,010.00)
3,024,877.00
1,864,853.00
1,762,927.00
688,045.40
7,903,786.40
3.51%
19.23%
-0.36%
18.87%
11.64%
11.00%
4.29%
0.49
9,382,605.00
0.00
9,382,605.00
55.46%
0.00%
55.46%
4,819,442.00
268,835.00
5,088,277.00
30.07%
1.68%
31.75%
751,080.00
976,488.00
(180,282.00)
796,206.00
9,461.00
0.00
1,556,747.00
4.44%
5.77%
-1.07%
0.05
0.06%
0.00%
0.09
0.00
3,173,890.00
(225,353.00)
2,948,537.00
86,448.00
0.00
3,034,985.00
0.00%
19.80%
-1.41%
0.18
0.54%
0.00%
0.19
16,918,261.98
100.00%
16,027,048.40
100.00%
ERTICAL
2014
2015
521,019.15
181,984.66
10,445,705.92
2,229,200.00
2,227,420.00
15,605,329.73
3.08%
1.08%
61.74%
13.18%
13.17%
92.24%
556,704.50
167,713.00
8,030,193.51
1,774,861.00
2,072,892.60
12,602,364.61
3.47%
1.05%
50.10%
11.07%
12.93%
78.63%
0.00
0.00
0.00%
0.00%
6,102,527.00
6,102,527.00
38.08%
38.08%
15,605,329.73
92.24%
18,704,891.61
116.71%
1,177,654.00
6.96%
1,254,201.00
7.83%
54,791.85
62,341.00
18,145.40
1,312,932.25
16,918,261.98
0.00
0.00%
0.00%
0.32%
0.37%
0.11%
7.76%
408,617.00
865,844.00
56,606.39
80,486.40
(5,343,598.00)
(2,677,843.21)
2.55%
5.40%
0.35%
0.50%
-33.34%
-16.71%
100.00%
16,027,048.40
0.00
100.00%
CIN FINANCIERA
2014
2015
345,546.00
3,309,027.00
(65,252.00)
3,243,775.00
998,507.00
765,859.00
625,222.98
5,978,909.98
62.95%
-6.86%
0.00%
-6.75%
86.76%
130.19%
10.05%
32.19%
563,084.00
3,081,887.00
(57,010.00)
3,024,877.00
1,864,853.00
1,762,927.00
688,045.40
7,903,786.40
9,382,605.00
0.00
9,382,605.00
-48.63%
0.00%
-45.77%
4,819,442.00
268,835.00
5,088,277.00
751,080.00
976,488.00
(180,282.00)
796,206.00
9,461.00
0.00
1,556,747.00
-100.00%
225.03%
25.00%
270.32%
813.73%
0.00%
94.96%
0.00
3,173,890.00
(225,353.00)
2,948,537.00
86,448.00
0.00
3,034,985.00
16,918,261.98
-5.27%
16,027,048.40
2014
2015
521,019.15
181,984.66
10,445,705.92
2,229,200.00
2,227,420.00
15,605,329.73
0.00%
-7.84%
-23.12%
-20.38%
-6.94%
-19.24%
556,704.50
167,713.00
8,030,193.51
1,774,861.00
2,072,892.60
12,602,364.61
0.00
0.00
0.00%
0.00%
6,102,527.00
6,102,527.00
15,605,329.73
19.86%
18,704,891.61
1,177,654.00
0.00
0.00
54,791.85
62,341.00
18,145.40
6.50%
0.00%
0.00%
3.31%
29.11%
0.00%
1,254,201.00
408,617.00
865,844.00
56,606.39
80,486.40
(5,343,598.00)
1,312,932.25
-303.96%
(2,677,843.21)
16,918,261.98
-5.27%
16,027,048.40
CIN FINANCIERA
2014
2015
345,546.00
3,309,027.00
(65,252.00)
3,243,775.00
998,507.00
765,859.00
625,222.98
5,978,909.98
-37.34%
-14.81%
-11.07%
-14.88%
56.12%
100.09%
31.78%
12.11%
563,084.00
3,081,887.00
(57,010.00)
3,024,877.00
1,864,853.00
1,762,927.00
688,045.40
7,903,786.40
9,382,605.00
0.00
9,382,605.00
-28.55%
0.00%
-45.77%
4,819,442.00
268,835.00
5,088,277.00
751,080.00
976,488.00
(180,282.00)
796,206.00
9,461.00
0.00
-100.00%
302.92%
55.00%
359.04%
0.00%
0.00%
0.00
3,173,890.00
(225,353.00)
2,948,537.00
86,448.00
0.00
1,556,747.00
276.61%
3,034,985.00
16,918,261.98
9.76%
16,027,048.40
2014
2015
521,019.15
0.00%
556,704.50
181,984.66
-24.00%
-10.69%
-28.87%
77.51%
167,713.00
10,445,705.92
2,229,200.00
2,227,420.00
15,605,329.73
-5.32%
8,030,193.51
1,774,861.00
2,072,892.60
12,602,364.61
0.00
0.00
0.00%
0.00%
6,102,527.00
6,102,527.00
15,605,329.73
40.53%
18,704,891.61
1,177,654.00
0.00
0.00
54,791.85
62,341.00
18,145.40
1,312,932.25
6.50%
0.00%
0.00%
10.05%
179.64%
-16023.25%
-307.35%
1,254,201.00
408,617.00
865,844.00
56,606.39
80,486.40
-5,343,598.00
-2,677,843.21
16,918,261.98
9.76%
16,027,048.40
ESTADO DE RESU
ANLISIS VERTICAL
DETALLE
2013
VENTAS
DEVOLUC., DESCTOS y REBAJAS CONCEDIDAS
VENTAS NETAS
COSTO DE VENTAS
UTILIDAD BRUTA
26,105,526.00
0.00
26,105,526.00
(21,120,432.00)
4,985,094.00
GASTOS DE ADMINISTRACION
GASTOS DE VENTAS
Subtotal Gastos Operativos
UTILIDAD OPERATIVA
(1,251,302.00)
(4,089,480.00)
(5,340,782.00)
(355,688.00)
GASTOS FINANCIEROS
INGRESOS FINANCIEROS
GASTOS VARIOS
INGRESOS VARIOS
Subtotal Otros Ingresos y Gastos
RESULTADO ANTES DE PARTICIPACIN UTILID
(1,031,985.00)
1,331,052.54
0.00
108,729.87
407,797.41
52,109.41
PARTICIPACION LABORAL UTILIDADES

SALDO UTILIDAD ANTES DE IMPUESTOS
(4,168.75)
47,940.66
IMPTO A LA RTA 3A CAT

UTILIDAD (PERDIDA) NETA
(14,382.20)
33,558.46
PAGOS A CUENTA
IGV
RTA
IMPTOS FIN DE MES
522,110.52
391,582.89
43,509.21
435,092.10
ESTADO DE RESULTA
ANLISIS HORIZONTAL
DETALLE
VENTAS
VENTAS NETAS
COSTO DE VENTAS
UTILIDAD BRUTA
2013
26,105,526.00
0.00
26,105,526.00
(21,120,432.00)
4,985,094.00
GASTOS DE VENTAS
UTILIDAD OPERATIVA
(1,251,302.00)
(4,089,480.00)
(5,340,782.00)
(355,688.00)
GASTOS FINANCIEROS
GASTOS VARIOS
INGRESOS VARIOS
(1,031,985.00)
1,331,052.54
0.00
108,729.87
407,797.41
52,109.41

-4,168.75
47,940.66
-14,382.20
33,558.46
ESTADO DE RESU
ANLISIS EVOLUTIVO
DETALLE
2013
0
VENTAS
VENTAS NETAS
COSTO DE VENTAS
UTILIDAD BRUTA
26,105,526.00
0.00
26,105,526.00
(21,120,432.00)
4,985,094.00
GASTOS DE VENTAS
UTILIDAD OPERATIVA
(1,251,302.00)
(4,089,480.00)
(5,340,782.00)
(355,688.00)
GASTOS FINANCIEROS
GASTOS VARIOS
INGRESOS VARIOS
(1,031,985.00)
1,331,052.54
0.00
108,729.87
407,797.41
52,109.41

(4,168.75)
47,940.66
(14,382.20)
33,558.46
DE RESULTADOS
%
2014
2015
100.00%
0.00%
100.00%
-80.90%
19.10%
31,261,149.00
0.00
31,261,149.00
(24,992,081.00)
6,269,068.00
100.00%
0.00%
100.00%
-79.95%
20.05%
33,870,102.00
(467,832.00)
33,402,270.00
(29,312,565.00)
4,089,705.00
101.40%
-1.40%
100.00%
-87.76%
12.24%
-4.79%
-15.67%
-20.46%
-1.36%
(1,434,741.00)
(4,451,181.00)
(5,885,922.00)
383,146.00
-4.59%
-14.24%
-18.83%
1.23%
(1,673,540.00)
(3,609,892.00)
(5,283,432.00)
(1,193,727.00)
-5.01%
-10.81%
-15.82%
-3.57%
-3.95%
5.10%
0.00%
0.42%
1.56%
0.20%
(1,594,950.00)
578,908.00
(659,586.00)
1,318,404.00
(357,224.00)
25,922.00
-5.10%
1.85%
-2.11%
4.22%
-1.14%
0.08%
(4,824,384.00)
348,665.00
(494,486.00)
820,334.00
(4,149,871.00)
(5,343,598.00)
-14.44%
1.04%
-1.48%
2.46%
-12.42%
-16.00%
-0.02%
0.18%
0.00
25,922.00
0.00%
0.08%
0.00
(5,343,598.00)
0.00%
-16.00%
-0.06%
0.13%
(7,776.60)
18,145.40
-0.02%
0.06%
0.00
(5,343,598.00)
0.00%
-16.00%
625,222.98
468,917.24
52,101.92
521,019.15
668,045.40
501,034.05
55,670.45
556,704.50
RESULTADOS
%
2014
2015
19.75%
0.00%
19.75%
18.33%
25.76%
31,261,149.00
0.00
31,261,149.00
(24,992,081.00)
6,269,068.00
8.35%
0.00%
6.85%
17.29%
-34.76%
33,870,102.00
(467,832.00)
33,402,270.00
(29,312,565.00)
4,089,705.00
14.66%
8.84%
10.21%
-207.72%
(1,434,741.00)
(4,451,181.00)
(5,885,922.00)
383,146.00
16.64%
-18.90%
-10.24%
-411.56%
(1,673,540.00)
(3,609,892.00)
(5,283,432.00)
(1,193,727.00)
54.55%
-56.51%
0.00%
1112.55%
-187.60%
-50.25%
(1,594,950.00)
578,908.00
(659,586.00)
1,318,404.00
(357,224.00)
25,922.00
202.48%
-39.77%
-25.03%
-37.78%
1061.70%
-20714.14%
(4,824,384.00)
348,665.00
(494,486.00)
820,334.00
(4,149,871.00)
(5,343,598.00)
-100.00%
-45.93%
0.00
25,922.00
0.00%
-20714.14%
0.00
-5,343,598.00
-45.93%
-45.93%
-7,776.60
18,145.40
0.00%
-29548.77%
0.00
-5,343,598.00
DE RESULTADOS
%
19.75%
0.00%
19.75%
18.33%
25.76%
14.66%
8.84%
10.21%
-207.72%
54.55%
-56.51%
0.00%
1112.55%
2014
2015
31,261,149.00
0.00
31,261,149.00
(24,992,081.00)
6,269,068.00
0.00%
0.00%
27.95%
(1,434,741.00)
(4,451,181.00)
(5,885,922.00)
383,146.00
33.74%
38.79%
-17.96%
-11.73%
-1.07%
235.61%
(1,673,540.00)
(3,609,892.00)
(5,283,432.00)
(1,193,727.00)
(1,594,950.00)
578,908.00
(659,586.00)
1,318,404.00
(357,224.00)
25,922.00
654.47%
-1117.63%
-10354.57%
(4,824,384.00)
348,665.00
(494,486.00)
820,334.00
(4,149,871.00)
(5,343,598.00)
-45.93%
0.00
25,922.00
-100.00%
-11246.28%
0.00
-5,343,598.00
-100.00%
-45.93%
(7,776.60)
18,145.40
0.00
-5,343,598.00
-187.60%
-50.25%
-100.00%
367.49%
33,870,102.00
(467,832.00)
33,402,270.00
(29,312,565.00)
4,089,705.00
-73.81%
0.00%
-16023.25%
ANLISIS DE RATIOS
RATIOS DE LIQUIDEZ
LIQUIDEZ CORRIENTE o GENERAL

ACT DISP + ACT REALIZ - GTOS PAG x ANTICIPADO
PASIVO CORRIENTE
LIQUIDEZ CIDA
ACT DISP - GTOS PAG x ANT
PASIVO CORRIENTE
LIQUIDEZ SEVERA
PASIVO CORRIENTE
MARGEN DE SEGURIDAD
CAPITAL DE TRABAJO.
PASIVO CORRIENTE
RATIOS DE LIQUIDEZ
1.00
0.80
0.60
0.40
0.20
0.80
0.60
0.40
0.20
0.00
(0.20)
2013
2014
LIQUIDEZ CIDA
LIQUIDEZ SE
RATIOS DE GESTIN
ROTACIN CUENTAS POR COBRAR

VENTAS NETAS
CUENTAS POR COBRAR COM TERCEROS
ROTACIN DE INVENTARIOS
COSTO DE VENTAS
ACT REALIZABLE
ROTACIN CUENTAS POR PAGAR
COMPRAS
CUENTAS POR PAGAR
CICLO EFECTIVO
TIEMPO CAPITAL INMOVILIZADO
CUENTAS POR PAGAR
CICLO
RATIOS DE GESTIN
180
160
140
120
100
80
60
40
20
0
140
120
100
80
60
40
20
0
2013
ROTACIN CUENTAS POR COBRAR
2014
ROTACIN DE INVENTARIOS
TIEMPO CAPITAL
RATIOS DE ENDEUDAMIENTO
DEPENDENCIA FINANCIERA
PASIVO TOTAL
ACTIVO TOTAL (NETO)
ENDEUDAMIENTO EN EL LARGO PLAZO
PASIVO NO CTE + PATRIMONIO (NETO)
ACTIVO TOTAL (NETO)
ENDEUDAMIENTO PATRIMONIAL
PASIVO TOTAL
PATRIMONIO NETO
RATIOS DE RENTABILIDAD
COSTO DE VENTAS
COSTO VENTAS
VENTAS NETAS
GASTOS OPERATIVOS
GASTOS OPERATIVOS
VENTAS NETAS
GASTOS FINANCIEROS
GASTOS FINANCIEROS
VENTAS NETAS
COSTOS TOTALES
COSTO VENTA + GTOS OPERAT + GTOS FINANCIEROS
VENTAS NETAS
120.00%
100.00%
80.00%
60.00%
40.00%
20.00%
0.00%
2013
COSTO DE VENTAS
2014
GASTOS OPERATIVOS
GASTOS FINAN
UTILIDAD OPERATIVA/ ACTIVO TOTAL (ROA)
UTILIDAD OPERATIVA
ACTIVO TOTAL
UTILIDAD NETA / ACTIVO TOTAL (ROA)
UTILIDAD NETA
ACTIVO TOTAL
UTILIDAD OPERATIVA/CAPITAL (ROE)

UTILIDAD OPERATIVA
CAPITAL CONTABLE (PATRIMONIO)
UTILIDAD NETA / CAPITAL (ROE)
UTILIDAD NETA
CAPITAL CONTABLE (PATRIMONIO)
RATIOS DE RENTABILIDAD PARA EL ACCIONIS

200.00%
150.00%
100.00%
50.00%
0.00%
-50.00%
2013
UTILIDAD OPERATIVA/ ACTIVO TOTAL (ROA)
2014
UTILIDAD NETA / ACTIVO TOTAL (ROA)
UTILIDAD OPERA
ATIOS DE LIQUIDEZ
2013
2014
2015
1.00
0.94
0.98
13,273,449.00
13,310,003.52
14,736,292.00
15,605,329.73
12,304,018.00
12,602,364.61
0.49
0.34
0.57
6,527,943.00
13,310,003.52
5,353,687.00
15,605,329.73
7,215,741.00
12,602,364.61
0.07
0.02
0.04
898,679.00
13,310,003.52
345,546.00
15,605,329.73
563,084.00
12,602,364.61
(0.00)
(0.06)
(0.02)
(36,554.52)
13,310,003.52
(869,037.73)
15,605,329.73
(298,346.61)
12,602,364.61
LIQUIDEZ CIDA
2014
2015
LIQUIDEZ SEVERA
MARGEN DE SEGURIDAD
DE GESTIN
2013
2014
2015
42
ds
26,105,526.00
3,011,609.32
32
ds
31,261,149.00
2,748,961.86
27
ds
33,870,102.00
2,563,455.08
115
ds
21,120,432.00
6,745,506.00
135
ds
24,992,081.00
9,382,605.00
62
ds
29,312,565.00
5,088,277.00
120
ds
22,865,938.00
7,619,776.69
115
ds
27,629,180.00
8,852,293.15
98
ds
25,018,237.00
6,805,248.74
157
120
(36.54)
167
115
(51.47)
90
98
8.19
2014
DE INVENTARIOS
2015
TIEMPO CAPITAL INMOVILIZADO
CUENTAS POR PAGAR
2013
2014
2015
91.16%
92.24%
116.71%
13,310,003.52
14,601,434.52
15,605,329.73
16,918,261.98
18,704,891.61
16,027,048.40
8.84%
7.76%
21.37%
1,291,431.00
14,601,434.52
1,312,932.25
16,918,261.98
3,424,683.79
16,027,048.40
1030.64%
1188.59%
-698.51%
13,310,003.52
1,291,431.00
15,605,329.73
1,312,932.25
18,704,891.61
(2,677,843.21)
RATIOS DE ENDEUDAM IENTO
120.00%
100.00%
80.00%
60.00%
40.00%
20.00%
0.00%
2013
DEPENDENCIA FINANCIERA
2014
2015
ENDEUDAMIENTO EN EL LARGO PLAZO
1500.00%
1000.00%
500.00%
0.00%
-500.00%
-1000.00%
2013
2014
2015
2013
2014
2015
80.90%
79.95%
86.54%
21,120,432.00
26,105,526.00
24,992,081.00
31,261,149.00
29,312,565.00
33,870,102.00
20.46%
18.83%
15.60%
5,340,782.00
26,105,526.00
5,885,922.00
31,261,149.00
5,283,432.00
33,870,102.00
3.95%
5.10%
14.24%
1,031,985.00
26,105,526.00
1,594,950.00
31,261,149.00
4,824,384.00
33,870,102.00
105.32%
103.88%
116.39%
27,493,199.00
26,105,526.00
32,472,953.00
31,261,149.00
39,420,381.00
33,870,102.00
ENTABILIDAD
ERATIVOS
2014
GASTOS FINANCIEROS
2015
COSTOS TOTALES
2013
2014
2015
-2.44%
2.26%
-7.45%
(355,688.00)
14,601,434.52
383,146.00
16,918,261.98
(1,193,727.00)
16,027,048.40
0.23%
0.11%
-33.34%
33,558.46
14,601,434.52
18,145.40
16,918,261.98
(5,343,598.00)
16,027,048.40
-27.54%
29.18%
44.58%
(355,688.00)
1,291,431.00
383,146.00
1,312,932.25
(1,193,727.00)
(2,677,843.21)
2.60%
1.38%
199.55%
33,558.46
1,291,431.00
18,145.40
1,312,932.25
(5,343,598.00)
(2,677,843.21)
DAD PARA EL ACCIONISTA
AD NETA / ACTIVO TOTAL (ROA)
2014
2015
UTILIDAD OPERATIVA/CAPITAL (ROE)
UTILIDAD NETA / CAPITAL (ROE)
PROYECCION DE FLUJO DE CAJA - ALGU

Estrategia aplicada: Venta de Pcs y Alquiler de Pcs
2013
26,105,526.00
VENTAS
ALQUILER
VENTAS NUEVOS PRODUCTOS
VENTAS NETAS
COSTO DE VENTAS PC'S
PORCENTAJE DE CV/VENTAS
COSTO DE VENTAS/ ALQULER PC'S
COSTO DE VENTAS PRODUCTOS NUEVOS
COSTO DE VENTAS NETAS
UTILIDAD OPERATIVA
Estimacion %
Estimacion %
GASTOS DE VENTAS
UTILIDAD OPERATIVA
GASTOS FINANCIEROS
GASTOS VARIOS
26,105,526.00
-21,120,432.00
0.81
-21,120,432.00
4,985,094.00
-1,251,302.00
-4,089,480.00
-5,340,782.00
-355,688.00
-1,031,985.00
1,331,052.54
0.00
INGRESOS VARIOS (VENTA INMUEBLE)
108,729.87

407,797.41
52,109.41
CAJA - ALGUNOS SUPUESTOS

DISTRIBUCION DE VENTA PC
PC'S
ALQUILER PC
VENTA PC
ALQUIER PC
CRECIMIENTO
NUEVAS
2014
2015
31,261,149.00
33,870,102.00
0.70
23,709,071.40
0.30
70%
30%
2016
Variacin % en las
Ventas
10%
20%
10%
2016
Porcentajes estimados
Porcentajes estimados
cada rubr
26,079,978.54
10,161,030.60
12,193,236.72
31,261,149.00
-467,832.00
33,402,270.00
10,161,030.60
0.00
48,434,245.86
-24,992,081.00
0.80
-29,312,565.00
0.88
20,863,982.83
0.80
8,535,265.70
0.70
-24,992,081.00
-29,312,565.00
7,112,721.42
0.70
-36,511,969.96
6,269,068.00
4,089,705.00
11,922,275.90
-1,434,741.00
-1,673,540.00
-4,451,181.00
-5,885,922.00
383,146.00
-1,594,950.00
-3,609,892.00
-5,283,432.00
-1,193,727.00
-4,824,384.00
-1,673,540.00
0.15
-4,151,375.80
-5,824,915.80
6,097,360.10
-1,500,000.00
578,908.00
348,665.00
0.00
-659,586.00
-494,486.00
-400,000.00
Esto es un supuesto de
1,318,404.00
820,334.00
2,500,000.00
-357,224.00
25,922.00
-4,149,871.00
-5,343,598.00
600,000.00
6,697,360.10
rcentajes estimados para cada rubro
orcentajes estimados de ventas para

cada rubro
o es un supuesto de ejemplo
FLUJO DE CAJA PROYECTADO
ACTIVIDADES DE OPERACIN
VENTAS (sin IGV)
COSTO DE VENTAS
GASTOS DE VENTAS
IGV POR PAGAR
IR POR PAGAR
FLUJOS NETOS DE EFECTIVO POR ACTIVIDADES DE OPERACIN
ACTIVIDADES DE INVERSIN
EGRESOS DE INVERSION
INGRESOS DE INVERSION
FLUJOS NETOS DE EFCTIVO UTILIZADOS EN ACTIVIDADES DE INVERSIN
ACTIVIDADES DE FINANCIAMIENTO
GASTOS FINANCIEROS
PAGO DE PRESTAMOS
FLUJOS NETOS DE EFCTIVO UTILIZADOS EN ACTIVIDADES DE FINANCIACION
SALDO DE INICIO DE EFECTIVO AL FINAL DEL PERIODO ANTERIOR

SALDO DE EFECTIVO AL FINAL DEL EJERCICIO
O
2016
48,434,245.86
36,511,969.96
1,673,540.00
4,151,375.80
2,146,009.66
379,053.39
3,572,297.05
6,127,780.00
6,127,780.00
1,500,000.00
6,127,780.00
- 7,627,780.00
563,084.00
2,635,381.05
ESTADO DE RESULTADOS
2016
VENTAS
ALQUILER
VENTAS NUEVOS PRODUCTOS
VENTAS NETAS
26,079,978.54
12,193,236.72
10,161,030.60
48,434,245.86
COSTO DE VENTAS PC'S

COSTO DE VENTAS/ ALQULER PC'S
COSTO DE VENTAS PRODUCTOS NUEVOS
COSTO DE VENTAS NETAS
20,863,982.83
8,535,265.70
7,112,721.42
-36,511,969.96
UTILIDAD BRUTA
11,922,275.90
GASTOS DE VENTAS
UTILIDAD OPERATIVA
1,673,540.00
4,151,375.80
5,824,915.80
6,097,360.10
GASTOS FINANCIEROS
GASTOS VARIOS
INGRESOS VARIOS
1,500,000.00
400,000.00
2,500,000.00
600,000.00
6,697,360.10
IMPUESTO A LA RENTA
UTILIDAD NETA
1,875,260.83
4,822,099.27
ESTADO DE SITUACION FINANCIERA

ANALISIS VERTICAL
ACTIVO
ACTIVO DISPONIBLE
GASTOS ANTICIPADOS
ACTIVO REALIZABLE
MERCADERIA
ACTIVO INMOVILIZADO
INM.MAQ.Y EQUIPOS
(-)DEPREC.ACUMULADA
INTANGIBLES
CARGAS DIFERIDAS
TOTAL ACTIVO
2016
2,635,381.05
6,545,253.00
(52,500.00)
6,492,753.00
0.00
0.00
1,650,336.00
10,778,470.05
20.85%
51.78%
-0.42%
51.36%
0.00%
0.00%
13.06%
0.85
1,003,971.95
0.00
1,003,971.95
7.94%
0.00%
7.94%
0.00
500,000.00
(100,000.00)
400,000.00
458,950.00
0.00
858,950.00
0.00%
3.96%
-0.79%
0.03
3.63%
0.00%
0.07
12,641,392.00
100.00%
ANALISIS VERTICAL
PASIVO
2016
PASIVO
TRIBUTOS POR PAGAR
650,000.00
100,120.00
5,580,366.00
1,774,861.00
0.00
8,105,347.00
5.31%
0.82%
45.59%
14.50%
0.00%
66.21%

TOTAL PASIVO (LP)
2,565,030.00
2,565,030.00
20.95%
20.95%
10,670,377.00
87.17%
1,300,450.00
150,365.00
10.62%
1.23%
TOTAL PASIVO
CAPITAL SOCIAL
CAPITAL ADICIONAL
RESERVA
RESULT.ACUMULADOS
RESULT.DEL PERIODO
PATRIMONIO NETO
0.00
68,255.00
26,500.00
25,445.00
1,571,015.00
0.00%
0.56%
0.22%
0.21%
12.83%
12,241,392.00
400,000.00
100.00%
ANALISIS DE RATIOS
RATIOS DE LIQUIDEZ

ACT DISP + ACT REALIZ - GTOS PAG x ANTICIPADO
PASIVO CORRIENTE
LIQUIDEZ ACIDA
ACT DISP - GTOS PAG x ANT
PASIVO CORRIENTE
LIQUIDEZ SEVERA
PASIVO CORRIENTE
MARGEN DE SEGURIDAD
CAPITAL DE TRABAJO.
PASIVO CORRIENTE
RATIOS DE LIQ UIDEZ
LIQUIDEZ ACIDA
LIQUIDEZ SEVERA
MARG
RATIOS DE LIQ UIDEZ
LIQUIDEZ ACIDA
LIQUIDEZ SEVERA
MARG
2016
1.25
10,132,106
8,105,347
1.13
9,128,134
8,105,347
0.33
2,635,381
8,105,347
0.25
2,026,759
8,105,347
RATIOS DE LIQUIDEZ
LIQUIDEZ ACIDA
LIQUIDEZ SEVERA
MARGEN DE SEGURIDAD
RATIOS DE LIQUIDEZ
LIQUIDEZ ACIDA
LIQUIDEZ SEVERA
MARGEN DE SEGURIDAD

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ESTADO DE SITUACIN FINA

ESTADO DE SITUACIN FINA

TOTAL PASIVO Y PATRIMONIO

ESTADO DE SITUACIN FINA

TOTAL ACTIVO INMOVILIZADO

CTAS.POR PAGAR COMERCIALES TERC

CTAS POR PAGAR RELACIONADAS

OBLIGACIONES FINANCIERAS (LP)

PARTICIPACION LABORAL UTILIDADES

IMPTO A LA RTA 3A CAT

PARTICIPACION LABORAL UTILIDADES

PARTICIPACION LABORAL UTILIDADES

LIQUIDEZ CORRIENTE o GENERAL

ROTACIN CUENTAS POR COBRAR

UTILIDAD OPERATIVA/CAPITAL (ROE)

RATIOS DE RENTABILIDAD PARA EL ACCIONIS

CUENTAS POR PAGAR

RATIOS DE ENDEUDAM IENTO

ENDEUDAMIENTO EN EL LARGO PLAZO

DAD PARA EL ACCIONISTA

AD NETA / ACTIVO TOTAL (ROA)

UTILIDAD NETA / CAPITAL (ROE)

PROYECCION DE FLUJO DE CAJA - ALGU

INGRESOS VARIOS (VENTA INMUEBLE)

Subtotal Otros Ingresos y Gastos

CAJA - ALGUNOS SUPUESTOS

rcentajes estimados para cada rubro

orcentajes estimados de ventas para

FLUJO DE CAJA PROYECTADO

SALDO DE INICIO DE EFECTIVO AL FINAL DEL PERIODO ANTERIOR

COSTO DE VENTAS PC'S

ESTADO DE SITUACION FINANCIERA

OBLIGACIONES FINANCIERAS (LP)

LIQUIDEZ CORRIENTE o GENERAL

RATIOS DE LIQ UIDEZ

LIQUIDEZ CORRIENTE o GENERAL

RATIOS DE LIQ UIDEZ

LIQUIDEZ CORRIENTE o GENERAL

LIQUIDEZ CORRIENTE o GENERAL

LIQUIDEZ CORRIENTE o GENERAL

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