CAPRICORNIO S.A.

A
ESTADO DE SITUACION FINANCIERA
Al 31 de Diciembre de los aos 2012, 2013, 2014, 2015 y 2016
(Expresado en Nuevos Soles)

ACTIVO 2016
ACTIVO CTE.
Caja y Bancos 10,899,400
Valores Negociables 35,120,500
Ctas. Por Cobrar Com. 120,456,800
Otras Ctas. Por Cobrar 8,756,943
Existencias 300,345,890
Gastos Pag. Por Antic. 1,500,600
Total Activo Corriente 477,080,133
Ctas.por Cobrar a L.P 7,677,340
Inversiones Permanentes 303,234,780
Inm. Maq.Equipo 450,777,450
Deprec. Acumulada -90,155,490
subtotal activo fijo neto 360,621,960
Activos Intangibles 120,345,244
Amortiz.Acumulada -12,034,524
subtotal activos intangibles 108,310,720
Total Activo No Cte. 779,844,800

TOTAL ACTIVO 1,256,924,933

PASIVO Y PATRIMONIO
PASIVO CORRIENTE
Ctas. Por Pagar Com. 380,988,450
Otras Ctas. Por Pagar 50,134,333
Total Pasivo Corriente 431,122,783

Deudas a Largo Plazo 150,345,788

Prov. Benef. Soc. 5,600,560
Total Pasivo No Cte. 155,946,348
Total Pasivo 587,069,131

PATRIMONIO NETO
Capital 250,668,566
Capital Adicional 136,099,110
Excedente de Revaluac. 115,110,677
Reservas Legales 100,344,722
Resultados Acumulados 67,632,727
Total Patrimonio 669,855,802

TOTAL P + P. 1,256,924,933

ESTADO DE RESULTADOS
Al 31 de Diciembre de los aos 2012, 2013, 2014, 2015 y 2016
(Expresado en Nuevos Soles)

2016

Ventas Netas 2,500,655,315

Costo de Ventas 1,750,458,721
Utilidad Bruta 750,196,595
Gastos de Venta 250,677,234
Gastos Administrat. 380,233,642
Gastos Financieros 8,122,331
Ingresos Financieros 20,255,688
Otros ingresos 1,500,355
UAII 132,919,431
Impuesto a la Renta 39,875,829
UTILIDAD NETA 93,043,602

nombre de ratio formula Ao

2016
RATIOS DE LIQUIDEZ
RAZON DE LIQUIDEZ GENERAL ACTIVO CORRIENTE 477,080,133
PASIVO CORRIENTE 431,122,783

Rpta= 1.11

PRUEBA ACIDA ACTIVO CORRIENTE - EXISTENCIAS - GASTOS ANTICIPADOS

175,233,643
PASIVO CORRIENTE 431,122,783

Rpta= 0.41

CAPITAL DE TRABAJO ACTIVO CORRIENTE - PASIVO CORRIENTE 477,080,133

-431,122,783
Rpta= 45,957,350

RATIOS DE SOLVENCIA
ENDEUDAMIENTO TOTAL PASIVO TOTAL 587,069,131
ACTIVO TOTAL 1,256,924,933
 Rpta= 0.47

ENDEUDAMIENTO PATRIMONIAL PASIVO TOTAL 587,069,131

PATRIMONIO 669,855,802

Rpta= 0.88

ratios de gestin
rotacin de Caja bancos Caja bancos x 360 dias 3,923,784,000
Ventas Netas 2,500,655,315

Rpta= 2

rotacin de inventarios inventarios x 360 dias 108,124,520,400

costo de ventas 1,750,458,721

Rpta= 62

rotacin de activos fijos Ventas netas 2,500,655,315

Activo fijo total 450,777,450

Rpta= 6

periodo promedio de cobranzas cuentas por cobrar x 360 dias 43,364,448,000

ventas anuales al credito 1,000,262,126

Rpta= 43

inmovilizacin de inventarios inventarios x 360 108,124,520,400

costo de ventas 1,750,458,721

Rpta= 62

ratios de rentabilidad
rentabilidad capital utilidad neta 93,043,602
patrimonio 669,855,802

Rpta= 0.139

Rpta= 14%

rentabilidad de los activos o utilidad neta 93,043,602

rendimiento sobre la inversin activo total 1,256,924,933

Rpta= 0.074

Rpta= 7%

margen de utilidad neta utilidad neta 93,043,602

ventas 2,500,655,315

Rpta= 0.037
 Rpta= 4%

margen bruto utilidad bruto (ventas - costo de ventas) 750,196,595

ventas netas 2,500,655,315

Rpta= 0.300

Rpta= 30%

margen neto utilidades netas 93,043,602

ventas netas 2,500,655,315

Rpta= 0.037

Rpta= 4%
 2015 2014 2013 2012

10,644,120 11,455,777 12,290,650 13,260,900

40,467,840 50,234,576 26,788,320 45,990,670
180,234,790 200,679,345 99,876,650 250,784,365
9,569,644 6,677,366 5,904,569 4,345,123
300,125,634 250,352,876 350,456,234 367,564,222
1,250,320 1,123,456 990,450 850,534
542,292,348 520,523,396 496,306,873 682,795,814
8,345,950 5,644,720 4,688,230 3,990,377
444,899,688 500,120,566 288,560,455 501,230,561
545,890,655 566,230,588 422,134,234 430,622,466
-109,178,131 -113,246,118 -84,426,847 -86,124,493
436,712,524 452,984,470 337,707,387 344,497,973
115,245,677 110,345,766 109,367,933 121,788,365
-11,524,568 -11,034,577 -10,936,793 -12,178,837
103,721,109 99,311,189 98,431,140 109,609,528
993,679,271 1,058,060,945 729,387,212 959,328,439

1,535,971,619 1,578,584,341 1,225,694,085 1,642,124,253

412,567,344 422,123,666 390,569,455 505,563,477

60,856,345 70,312,344 100,145,677 k
473,423,689 492,436,010 490,715,132 505,563,477

145,844,334 130,567,547 120,965,478 110,745,756

7,340,834 4,890,265 4,784,832 6,348,123
153,185,168 135,457,812 125,750,310 117,093,879
626,608,857 627,893,822 616,465,442 622,657,356

336,464,222 338,567,800 345,677,433 350,377,244

136,404,414 150,245,633 105,844,323 125,766,321
154,591,670 120,456,344 90,834,288 132,755,333
 136,404,414 180,823,711 55,999,355 160,245,906
145,498,042 160,597,031 10,873,244 129,822,771
909,362,762 950,690,519 609,228,643 898,967,575

1,535,971,619 1,578,584,341 1,225,694,085 1,521,624,931

2015 2014 2013 2012

2,600,800,466 2,800,150,654 2,900,165,400 3,000,231,001

1,820,560,326 1,960,105,458 2,030,115,780 2,100,161,701
780,240,140 840,045,196 870,049,620 900,069,300
255,680,300 260,907,622 270,560,866 300,451,890
350,430,780 400,123,765 390,563,244 350,344,866
10,345,800 12,465,443 15,323,611 20,564,377
18,633,520 17,843,677 15,674,300 13,566,833
2,560,450 3,876,564 4,834,622 5,122,585
184,977,230 188,268,697 214,110,821 247,397,585
55,493,169 56,480,609 64,233,246 74,219,276
129,484,061 131,788,088 149,877,575 173,178,310

Ao Ao Ao Ao
2015 2014 2013 2012

542,292,348 520,523,396 496,306,873 682,795,814

473,423,689 492,436,010 490,715,132 505,563,477

1.15 1.06 1.01 1.35

240,916,394 269,047,064 144,860,189 314,381,058

473,423,689 492,436,010 490,715,132 505,563,477

0.51 0.55 0.30 0.62

542,292,348 520,523,396 496,306,873 682,795,814

-473,423,689 -492,436,010 -490,715,132 -505,563,477
68,868,659 28,087,386 5,591,741 177,232,337

626,608,857 627,893,822 616,465,442 622,657,356

1,535,971,619 1,578,584,341 1,225,694,085 1,642,124,253
 0.41 0.40 0.50 0.38

626,608,857 627,893,822 616,465,442 622,657,356

909,362,762 950,690,519 609,228,643 898,967,575

0.69 0.66 1.01 0.69

3,831,883,200 4,124,079,720 4,424,634,000 4,773,924,000

2,600,800,466 2,800,150,654 2,900,165,400 3,000,231,001

1 1 2 2 dias

108,045,228,240 90,127,035,360 126,164,244,240 132,323,119,920

1,820,560,326 1,960,105,458 2,030,115,780 2,100,161,701

59 46 62 63 das

2,600,800,466 2,800,150,654 2,900,165,400 3,000,231,001

545,890,655 566,230,588 422,134,234 430,622,466

5 5 7 7 veces

64,884,524,400 72,244,564,200 35,955,594,000 90,282,371,400 ventas al 40% de crdito

1,040,320,186 1,120,060,262 1,160,066,160 1,200,092,400

62 65 31 75 das

108,045,228,240 90,127,035,360 126,164,244,240 132,323,119,920

1,820,560,326 1,960,105,458 2,030,115,780 2,100,161,701

59 46 62 63 das

129,484,061 131,788,088 149,877,575 173,178,310

909,362,762 950,690,519 609,228,643 898,967,575

0.142 0.139 0.246 0.193

14% 14% 25% 19%

129,484,061 131,788,088 149,877,575 173,178,310

1,535,971,619 1,578,584,341 1,225,694,085 1,642,124,253

0.084 0.083 0.122 0.105

8% 8% 12% 11%

129,484,061 131,788,088 149,877,575 173,178,310

2,600,800,466 2,800,150,654 2,900,165,400 3,000,231,001

0.050 0.047 0.052 0.058

 5% 5% 5% 6%

780,240,140 840,045,196 870,049,620 900,069,300

2,600,800,466 2,800,150,654 2,900,165,400 3,000,231,001

0.300 0.300 0.300 0.300

30% 30% 30% 30%

129,484,061 131,788,088 149,877,575 173,178,310

2,600,800,466 2,800,150,654 2,900,165,400 3,000,231,001

0.050 0.047 0.052 0.058

5% 5% 5% 6%