Final Grupo 6

PROGRAMA DE ESPECIALIZACIÓN (PEE)

CURSO: PLANEAMIENTO FINANCIEROPROFESOR: Manuel Acevedo RiquelmeTITULO: Reflotamiento de Empresa "Laboratorio SA"

Integrantes:Kenneth HidalgoFrank PeraltaJohann Donayre Hart ASilvana LandeoMabeli TamayoJesús RamosRicardo Moreno

BALANCE GENERALY Años base

GANANCIAS Y PERDIDAS 2009 2010ACTIVO

ACTIVO CORRIENTE1 Caja-banco S/. 1,057,399.00 S/. 703,201.00 4 Subtotal Neto Ctas por Cobrar Com. S/. 4,842,898.00 S/. 4,356,617.00 5 Otras Ctas por Cobrar S/. 375,513.00 S/. 1,088,914.00 6 Ctas por cobrar Accionistas y Personal S/. - S/. 3,167.00

10 Sub Total Existencias S/. 2,240,016.00 S/. 1,845,094.00 11 Entregas a rendir S/. 31,291.00 S/. 66,243.00 12 Gasto pagados por anticipados S/. - S/. -

13 TOTAL ACTIVO CORIENTE S/. 8,547,117.00 S/. 8,063,236.00

ACTIVO NO CORRIENTE14 Intereses x devengar en el LP S/. - S/. - 15 Valores S/. - S/. - 16 Cuentas por Cobrar L.P. S/. - S/. 1,058,000.00 19 Sub Total Inmueb, Maq y Equipo Neto S/. 2,198,516.00 S/. 1,858,506.00 22 Sub Total Intangible neto S/. 87,330.00 S/. 87,330.00 23 Carga Diferidas S/. - S/. - 24 TOTAL ACTIVO NO CORRIENTE S/. 2,285,846.00 S/. 3,003,836.00

25 TOTAL ACTIVO S/. 10,832,963.00 S/. 11,067,072.00

PASIVO 2009 2010

PASIVO CORRIENTE26 Sobregiro bancario S/. - S/. - 27 Tributos por pagar S/. -20,334.00 S/. 163,066.00 28 Remunerac y Partic por pagar S/. 23,752.00 S/. 112,825.00 29 Provedores Corto Plazo S/. 3,171,831.00 S/. 2,949,378.00 30 Ctas por pagar Afiliadas S/. - S/. - 31 Ctas por pagar diversas C.P. S/. 1,602,380.00 S/. 1,363,917.00 32 Parte corriente de la deauda L.P. S/. - S/. - 33 Beneficios Sociales Trabajadores S/. - S/. - 34 Dividendos por pagar S/. - S/. - 35 Otros pasivos Corrientes S/. 38,708.00 S/. 38,707.00 36 TOTAL PASIVO CORRIENTE S/. 4,816,337.00 S/. 4,627,893.00

PASIVO NO CORRIENTE37 Proveedores a L.P. S/. 180,528.00 S/. 26,070.00 38 Cuentas por pagar diversas L.P. S/. 1,304,691.00 S/. 1,245,355.00 39 Beneficios Sociales Trabajadores S/. 50,941.00 S/. 27,829.00 40 TOTAL PASIVO NO CORRIENTE S/. 1,536,160.00 S/. 1,299,254.00

TOTAL PASIVO S/. 6,352,497.00 S/. 5,927,147.00

Ganancias Diferidas41 Otras Ganancias diferidas S/. - S/. -

CAPITAL Y PATRIMONIO42 Capital Social S/. 3,669,865.00 S/. 3,669,865.00 43 Capital Adicional44 Excedente de Revaluacion S/. - S/. - 45 Reserva S/. - S/. - 46 Result Acumulados S/. 220,670.00 S/. 790,601.00 47 Result del Periodo S/. 589,931.00 S/. 679,459.00 48 TOTAL PATRIMONIO NETO S/. 4,480,466.00 S/. 5,139,925.00

TOTAL PASIVO Y PATRIMONIO S/. 10,832,963.00 S/. 11,067,072.00

Años base

ESTADO DE PERDIDAS Y GANANCIAS 2009 2010

49 Ventas Reactivos S/. 12,713,430.00 S/. 12,473,798.00 50 Ventas Equipos S/. 474,068.00 S/. 908,002.00 51 Servicios S/. 2,550.00 S/. - 52 Transferencias Gratuitas S/. 9,523.00 S/. - 53 Ventas Brutas S/. 13,199,571.00 S/. 13,381,800.00 54 Devoluc., Desctos y rebajas concedidos S/. - S/. - 55 Ventas Netas S/. 13,199,571.00 S/. 13,381,800.00

56 Costo de Ventas Reactivos S/. -6,454,797.00 S/. -6,538,733.00 57 Costo de Ventas Equipos S/. -306,160.00 S/. -521,255.00 58 Costo de Ventas Servicios S/. - S/. - 43 Costo de Ventas S/. -6,760,957.00 S/. -7,059,988.00 44 Margen Bruto S/. 6,438,614.00 S/. 6,321,812.00

45 Gastos de Administracion S/. -568,461.00 S/. -1,224,815.00 46 Gastos de Ventas S/. -3,276,591.00 S/. -2,244,880.00 47 Subtotal Gasto Operativos S/. -3,845,052.00 S/. -3,469,695.00 48 Resultado Operativo S/. 2,593,562.00 S/. 2,852,117.00

49 Depreciación S/. -1,605,703.00 S/. -1,339,384.00

50 Ingresos Financieros S/. - S/. - 51 Ingresos Excepcionales S/. 1,209,594.00 S/. 409,687.00 52 Ingresos Varios S/. - S/. 1,152.00 53 Cargas Excepcionales S/. -1,063,425.00 S/. -384,000.00 54 Gasto financiero S/. -255,289.00 S/. -443,121.00

55 Diferencia en Cambio S/. 37,302.00 S/. -41,390.00 56 Subtotal Otros Ingresos y Gastos S/. -71,818.00 S/. -457,672.00 57 Resultado antes de Partic e Imptos. S/. 916,041.00 S/. 1,055,061.00

58 Participación Laboral S/. -73,283.00 S/. -84,405.00 59 Utilidad antes de Impuestos S/. 842,758.00 S/. 970,656.00

60 Impto a la Rta 3A Cat S/. -252,827.00 S/. -291,197.00 61 Utilidad (Perdida) neta S/. 589,931.00 S/. 679,459.00

2011 2012

S/. 657,323.00 S/. 795,665.00 S/. 3,418,233.00 S/. 2,962,754.00 S/. - S/. - S/. 1,500.00 S/. 67,756.00 S/. 1,853,387.00 S/. 1,653,636.00 S/. 161,093.00 S/. 93,523.00 S/. - S/. 575,571.00

S/. 6,091,536.00 S/. 6,148,905.00

S/. - S/. - S/. 537,795.00 S/. 1,389,575.00 S/. 377,608.00 S/. - S/. 7,366,981.00 S/. 6,519,323.00 S/. 94,259.00 S/. 94,259.00 S/. - S/. 1,366,955.00 S/. 8,376,643.00 S/. 9,370,112.00

S/. 14,468,179.00 S/. 15,519,017.00

2011 2012

S/. - S/. - S/. -527,567.00 S/. -333,206.00 S/. 56,320.00 S/. 71,115.00 S/. 2,940,462.00 S/. 1,411,589.00 S/. - S/. - S/. 2,174,933.00 S/. 3,925,991.00 S/. - S/. - S/. - S/. - S/. - S/. - S/. 38,707.00 S/. 38,707.00 S/. 4,682,855.00 S/. 5,114,196.00

S/. 152,742.00 S/. - S/. 4,300,076.00 S/. 4,952,670.00 S/. 35,298.00 S/. 89,780.00 S/. 4,488,116.00 S/. 5,042,450.00

S/. 9,170,971.00 S/. 10,156,646.00

S/. - S/. -

S/. 4,937,967.00 S/. 4,937,967.00

S/. - S/. - S/. - S/. - S/. 227,964.00 S/. 30,313.00 S/. 131,277.00 S/. 394,091.00 S/. 5,297,208.00 S/. 5,362,371.00

S/. 14,468,179.00 S/. 15,519,017.00

2010 vs 2009FUENTES Caja-banco Ctas. Por cobrar comerciales

2011 2012 Mercaderias

S/. 12,395,562.00 S/. 11,673,906.00 Tributos por pagar S/. 91,953.00 S/. 930,256.00 Remunerac y Partic por pagar S/. - S/. - Result Acumulados S/. 1,222.00 S/. 89,553.00 Result del Periodo S/. 12,488,737.00 S/. 12,693,715.00 S/. - S/. - S/. 12,488,737.00 S/. 12,693,715.00

(-) Deprec Acumulada S/. -6,100,770.00 S/. -5,577,176.00 S/. -29,713.00 S/. -431,276.00 Mayor Liquidez S/. - S/. - Inversion IME S/. -6,130,483.00 S/. -6,008,452.00 Pago de CxP S/. 6,358,254.00 S/. 6,685,263.00

Otras Ctas por Cobrar S/. -1,331,436.00 S/. -1,572,855.00 Cuentas por Cobrar L.P. S/. -2,653,365.00 S/. -2,172,039.00 S/. -3,984,801.00 S/. -3,744,894.00 S/. 2,373,453.00 S/. 2,940,369.00

S/. -1,584,794.00 S/. -1,612,304.00

S/. - S/. 184.00 S/. 8,547.00 S/. 1,164.00 S/. - S/. - S/. -38,486.00 S/. - S/. -551,936.00 S/. -721,104.00

S/. -2,938.00 S/. 3,634.00 S/. -584,813.00 S/. -716,122.00 S/. 203,846.00 S/. 611,943.00

S/. -16,308.00 S/. -48,955.00 S/. 187,538.00 S/. 562,988.00

S/. -56,261.00 S/. -168,897.00 S/. 131,277.00 S/. 394,091.00

USOS 354,198 Otras Ctas por Cobrar 713,401 486,281 Ctas por cobrar Accionistas y Personal 3,167 394,922 Entregas a rendir 34,952 1,235,401 Cuentas por Cobrar L.P. 1,058,000 183,400 Inm maq y equipos Neto 1,153,438 89,073 569,931 Provedores Corto Plazo 222,453 89,528 Ctas por pagar diversas C.P. 238,463 931,932 3,423,874 2,167,333 TOTAL PASIVO CORRIENTE -236,906

Proveedores a L.P. -154,458 -1,493,448 Cuentas por pagar diversas L.P. -59,336

Beneficios Sociales Trabajadores -23,112 1,418,801 TOTAL PASIVO NO CORRIENTE -236,906 -1,153,438 TOTAL PASIVO -425,350 -236,906

713,401 1,058,000 1,771,401

2010 vs 2011FUENTES Caja-banco 45,878 Ctas. Por cobrar comerciales 938,384 Otras Ctas por Cobrar 1,088,914 Ctas por cobrar Accionistas y Personal 1,667 Cuentas por Cobrar L.P. 680,392

2,755,235

(-) Deprec Acumulada -1,620,859

Ctas por pagar diversas C.P. 811,016 Proveedores a L.P. 126,672 Cuentas por pagar diversas L.P. 3,054,721 Beneficios Sociales Trabajadores 7,469

3,999,878

USOSMercaderias 8,293 Entregas a rendir 94,850 Valores 537,795 Inm maq y equipos Neto 7,129,334 Intangible 6,929

7,777,201

Tributos por pagar 690,633 Remunerac y Partic por pagar 56,505 Provedores Corto Plazo 8,916 Result Acumulados 562,637 Result del Periodo 548,182

2012 vs 2011FUENTES

455,479 199,751 67,570 377,608 1,100,408

1,612,304

Tributos por pagar 194,361 Remunerac y Partic por pagar 14,795 Ctas por pagar diversas C.P. 1,751,058 Cuentas por pagar diversas L.P. 652,594 Beneficios Sociales Trabajadores 54,482

2,667,290

USOSCaja-banco 138,342 Ctas por cobrar Accionistas y Personal 66,256 Gasto pados por anticipados 575,571 Valores 851,780 Inm maq y equipos Neto 764,646 Carga Diferidas 1,366,955

3,763,550

1,528,873 152,742 197,651

Result del Periodo 262814TOTAL PATRIMONIO NETO 65163

TOTAL PASIVO Y PATRIMONIO 1050838

2009 2010

4.5%Ventas Reactivos (USD) USD 4,222,328.13 USD 4,413,941.26 Tipo de Cambio 3.011 2.826 Ventas Reactivos (PEN) S/. 12,713,430.00 96.4% S/. 12,473,798.00 93.2%Ventas Equipos S/. 474,068.00 3.6% S/. 908,002.00 6.8%

Costo de Ventas Reactivos -6,454,797 50.8% -6,538,733 52.4%Costo de Ventas Equipos -306,160 64.6% -521,255 57.4%Costo de Ventas -6,760,957 -7,059,988

CXC comerciales 4,842,898 4,356,617 Otras CXC 375,513 1,088,914

Mercaderias 2,240,016 1,845,094

CXP CP 3,171,831 2,949,378 Ctas por pagar diversas C.P. 1,602,380 1,363,917 Otros pasivos Corrientes 38,708 38,707 Proveedores a L.P. 180,528 26,070 Cuentas por pagar diversas L.P. 1,304,691 1,245,355

2011 2012 2013

2.0% -1.7% Crec. Anual (%) 0% USD 4,500,930.28 USD 4,425,286.58 Vtas React. USD USD 4,425,286.58 2.754 2.638 T/C 2.703 S/. 12,395,562.00 99.3% S/. 11,673,906.00 92.6% Vtas Reactivos S/. 11,961,549.63 92.6% S/. 91,953.00 0.7% S/. 930,256.00 7.4% Vtas Equipos S/. 953,177.39 7.4%

12,914,727 Mejora CV React -1.2%

10.6% -6,100,770 49.2% -5,577,176 47.8% CV Reactivos -5,571,058 46.6% -29,713 32.3% -431,276 46.4% CV Equipos -441,903 46.4% -6,130,483 -6,008,452 CV -6,012,961

MB 6,901,766

3,418,233 2,962,754 - -

1,853,387 1,653,636

2,940,462 1,411,589 2,174,933 3,925,991 38,707 38,707 152,742 - 4,300,076 4,952,670

2014 2015 2016 2017

5% 5% 10% 10% USD 4,646,550.91 USD 4,878,878.46 USD 5,366,766.30 USD 5,903,442.93 2.840 2.900 2.850 2.800 13,196,205 92.6% 14,148,748 92.6% 15,295,284 92.6% 16,529,640 1,051,563 7.4% 1,127,468 7.4% 1,218,832 7.4% 1,317,194 14,247,768 15,276,216 16,514,116 17,846,834

-1.1% -1.0% -0.9% -0.8%10.3% 7.2% 8.1% 8.1%

-6,000,937 45.5% -6,292,616 44.5% -6,664,877 43.6% -7,070,507 -487,515 46.4% -522,706 46.4% -565,063 46.4% -610,664 -6,488,452 -6,815,321 -7,229,940 -7,681,172

7,759,315 8,460,894 9,284,176 10,165,662

42.8%46.4%

BALANCE GENERALY Años base GANANCIAS Y PERDIDAS 2009 2010

ACTIVOACTIVO CORRIENTE

1 Caja-banco S/. 1,057,399.00 S/. 703,201.00 2 Ctas. Por cobrar comerciales S/. 4,842,898.00 S/. 4,356,617.00 3 Prov. Cta Cobranza dudosa S/. - S/. - 4 Subtotal Neto Ctas por Cobrar Com. S/. 4,842,898.00 S/. 4,356,617.00 5 Otras Ctas por Cobrar S/. 375,513.00 S/. 1,088,914.00 6 Ctas por cobrar Accionistas y Personal S/. - S/. 3,167.00 7 Mercaderias S/. 2,240,016.00 S/. 1,845,094.00 8 Existencias por recibir S/. - S/. - 9 Prov. para desvalorización de existencias S/. - S/. -

10 Sub Total Existencias S/. 2,240,016.00 S/. 1,845,094.00 11 Entregas a rendir S/. 31,291.00 S/. 66,243.00 12 Gasto pagados por anticipados S/. - S/. -

13 TOTAL ACTIVO CORIENTE S/. 8,547,117.00 S/. 8,063,236.00

ACTIVO NO CORRIENTE14 Intereses x devengar en el LP S/. - S/. - 15 Valores S/. - S/. - 16 Cuentas por Cobrar L.P. S/. - S/. 1,058,000.00 17 Inm maq y equipos Neto S/. 8,572,323.00 S/. 9,725,761.00 18 (-) Deprec Acumulada S/. -6,373,807.00 S/. -7,867,255.00 19 Sub Total Inmueb, Maq y Equipo Neto S/. 2,198,516.00 S/. 1,858,506.00 20 Intangible S/. 87,330.00 S/. 87,330.00 21 Amortizacion acumulada S/. - S/. - 22 Sub Total Intangible neto S/. 87,330.00 S/. 87,330.00 23 Carga Diferidas S/. - S/. - 24 TOTAL ACTIVO NO CORRIENTE S/. 2,285,846.00 S/. 3,003,836.00

25 TOTAL ACTIVO S/. 10,832,963.00 S/. 11,067,072.00

PASIVO 2009 2010

PASIVO CORRIENTE26 Sobregiro bancario S/. - S/. - 27 Tributos por pagar S/. -20,334.00 S/. 163,066.00 28 Remunerac y Partic por pagar S/. 23,752.00 S/. 112,825.00 29 Provedores Corto Plazo S/. 3,171,831.00 S/. 2,949,378.00 30 Ctas por pagar Afiliadas S/. - S/. - 31 Ctas por pagar diversas C.P. S/. 1,602,380.00 S/. 1,363,917.00

32 Parte corriente de la deauda L.P. S/. - S/. - 33 Beneficios Sociales Trabajadores S/. - S/. - 34 Dividendos por pagar S/. - S/. - 35 Otros pasivos Corrientes S/. 38,708.00 S/. 38,707.00 36 TOTAL PASIVO CORRIENTE S/. 4,816,337.00 S/. 4,627,893.00

PASIVO NO CORRIENTE37 Proveedores a L.P. S/. 180,528.00 S/. 26,070.00 38 Cuentas por pagar diversas L.P. S/. 1,304,691.00 S/. 1,245,355.00 39 Beneficios Sociales Trabajadores S/. 50,941.00 S/. 27,829.00 40 TOTAL PASIVO NO CORRIENTE S/. 1,536,160.00 S/. 1,299,254.00

TOTAL PASIVO S/. 6,352,497.00 S/. 5,927,147.00

Ganancias Diferidas41 Otras Ganancias diferidas S/. - S/. -

CAPITAL Y PATRIMONIO42 Capital Social S/. 3,669,865.00 S/. 3,669,865.00 43 Capital Adicional44 Excedente de Revaluacion S/. - S/. - 45 Reserva S/. - S/. - 46 Result Acumulados S/. 220,670.00 S/. 790,601.00 47 Result del Periodo S/. 589,931.00 S/. 679,459.00 48 TOTAL PATRIMONIO NETO S/. 4,480,466.00 S/. 5,139,925.00

TOTAL PASIVO Y PATRIMONIO S/. 10,832,963.00 S/. 11,067,072.00

Años base

ESTADO DE PERDIDAS Y GANANCIAS 2009 2010

49 Ventas Reactivos S/. 12,713,430.00 S/. 12,473,798.00 50 Ventas Equipos S/. 474,068.00 S/. 908,002.00 51 Servicios S/. 2,550.00 S/. - 52 Transferencias Gratuitas S/. 9,523.00 S/. - 53 Ventas Brutas S/. 13,199,571.00 S/. 13,381,800.00 54 Devoluc., Desctos y rebajas concedidos S/. - S/. - 55 Ventas Netas S/. 13,199,571.00 S/. 13,381,800.00

56 Costo de Ventas Reactivos S/. -6,454,797.00 S/. -6,538,733.00 57 Costo de Ventas Equipos S/. -306,160.00 S/. -521,255.00 58 Costo de Ventas Servicios S/. - S/. -

43 Costo de Ventas S/. -6,760,957.00 S/. -7,059,988.00 44 Margen Bruto S/. 6,438,614.00 S/. 6,321,812.00

45 Gastos de Administracion S/. -568,461.00 S/. -1,224,815.00 46 Gastos de Ventas S/. -3,276,591.00 S/. -2,244,880.00 47 Subtotal Gasto Operativos S/. -3,845,052.00 S/. -3,469,695.00 48 Resultado Operativo S/. 2,593,562.00 S/. 2,852,117.00

49 Depreción S/. -1,605,703.00 S/. -1,339,384.00

50 Ingresos Financieros S/. - S/. - 51 Ingresos Excepcionales S/. 1,209,594.00 S/. 409,687.00 52 Ingresos Varios S/. - S/. 1,152.00 53 Cargas Excepcionales S/. -1,063,425.00 S/. -384,000.00 54 Gasto financiero S/. -255,289.00 S/. -443,121.00 55 Diferencia en Cambio S/. 37,302.00 S/. -41,390.00 56 Subtotal Otros Ingresos y Gastos S/. -71,818.00 S/. -457,672.00 57 Resultado antes de Partic e Imptos. S/. 916,041.00 S/. 1,055,061.00

58 Participación Laboral S/. -73,283.00 S/. -84,405.00 59 Utilidad antes de Impuestos S/. 842,758.00 S/. 970,656.00

60 Impto a la Rta 3A Cat S/. -252,827.00 S/. -291,197.00 61 Utilidad (Perdida) neta S/. 589,931.00 S/. 679,459.00

aca decidimos q vamos a crecer en el mdo,

2011 2012 2013 2014saldo caja al 2012 2,114,026.29

S/. 657,323.00 S/. 795,665.00 S/. 1,360,302.55 S/. 2,916,123.46 S/. 3,418,233.00 S/. 2,962,754.00 S/. 2,331,825.71 S/. 2,374,627.94 S/. - S/. - S/. - S/. - S/. 3,418,233.00 S/. 2,962,754.00 S/. 2,331,825.71 ### S/. 2,374,627.94 ### S/. - S/. - S/. 1,500.00 S/. 67,756.00 S/. - S/. - S/. 1,853,387.00 S/. 1,653,636.00 S/. 1,503,240.23 S/. 1,477,925.26 S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. 1,853,387.00 S/. 1,653,636.00 S/. 1,503,240.23 S/. 1,477,925.26 S/. 161,093.00 S/. 93,523.00 S/. - ### S/. - ### S/. - S/. 575,571.00 S/. - S/. -

S/. 6,091,536.00 S/. 6,148,905.00 5,195,368.49 ### 6,768,676.66 ###

S/. - S/. - S/. - ### S/. - ### S/. 537,795.00 S/. 1,389,575.00 0 0 0 S/. 377,608.00 S/. - 0 0 S/. 16,855,095.00 S/. 17,619,741.00 17,619,741.00 17,619,741.00 S/. -9,488,114.00 S/. -11,100,418.00 - 11,100,418.00 - 11,100,418.00 S/. 7,366,981.00 S/. 6,519,323.00 6,519,323.00 6,519,323.00 S/. 94,259.00 S/. 94,259.00 94259 94259 S/. - S/. - S/. - S/. - S/. 94,259.00 S/. 94,259.00 S/. 94,259.00 S/. 94,259.00 S/. - S/. 1,366,955.00 S/. - S/. - S/. 8,376,643.00 S/. 9,370,112.00 6,613,582.00 6,613,582.00

S/. 14,468,179.00 S/. 15,519,017.00 11,808,950.49 13,382,258.66

2011 2012 2013 2014

S/. - S/. - S/. - S/. - S/. -527,567.00 S/. -333,206.00 909,111.90 2,305,788.65 S/. 56,320.00 S/. 71,115.00 74,670.75 78,404.29 S/. 2,940,462.00 S/. 1,411,589.00 1,336,213.54 1,622,113.09 S/. - S/. - 0 0 S/. 2,174,933.00 S/. 3,925,991.00 3729691.45 3356722.305

K5

CxC 2013 con 2012 + Saldo de Entregas a Rendir + Venta de valores

I18

Se manda al estado de resultados como gastos.

K24

Decidimos vender para tener mayor liquidez

M24


N24


K27

se asume depreciacion de 1,200,000 anual

I32

Se manda al estado de resultados como gastos.

K41

obtener informacion del igv de ventas y costo

M41


S/. - S/. - 0 0 S/. - S/. - 0 0 S/. - S/. - 0 0 S/. 38,707.00 S/. 38,707.00 0 0 S/. 4,682,855.00 S/. 5,114,196.00 6,049,687.64 ### 7,363,028.33 ###

S/. 152,742.00 S/. - 0 0 S/. 4,300,076.00 S/. 4,952,670.00 S/. 35,298.00 S/. 89,780.00 98758 108633.8 S/. 4,488,116.00 S/. 5,042,450.00 S/. 98,758.00 S/. 108,633.80

S/. 9,170,971.00 S/. 10,156,646.00 6,148,445.64 ### 7,471,662.13 ###

S/. - S/. - S/. - S/. -

S/. 4,937,967.00 S/. 4,937,967.00 4,937,967.00 ### 4,937,967.00 ###

S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. 227,964.00 S/. 30,313.00 S/. 131,277.00 S/. 394,091.00 S/. 973,077.90 S/. 1,513,333.89 S/. 5,297,208.00 S/. 5,362,371.00 5,911,044.90 ### 6,451,300.89 ###

S/. 14,468,179.00 S/. 15,519,017.00 12,059,490.53 ### 13,922,963.03 ###

-S/. 250,540.04 -S/. 540,704.36

2011 2012 2013 2014

S/. 12,395,562.00 S/. 11,673,906.00 S/. 11,961,549.63 S/. 13,196,204.58 S/. 91,953.00 S/. 930,256.00 S/. 953,177.39 S/. 1,051,563.08 S/. - S/. - S/. - S/. - S/. 1,222.00 S/. 89,553.00 S/. - S/. - S/. 12,488,737.00 S/. 12,693,715.00 S/. 12,914,727.02 S/. 14,247,767.66 S/. - S/. - S/. - S/. - S/. 12,488,737.00 S/. 12,693,715.00 S/. 12,914,727.02 S/. 14,247,767.66

S/. -6,100,770.00 S/. -5,577,176.00 S/. -5,571,058.34 S/. -6,000,937.19 S/. -29,713.00 S/. -431,276.00 S/. -441,902.59 S/. -487,515.18 S/. - S/. - S/. - S/. -

K49

se asume que se pago ese saldo

S/. -6,130,483.00 S/. -6,008,452.00 S/. -6,012,960.93 S/. -6,488,452.37 S/. 6,358,254.00 S/. 6,685,263.00 S/. 6,901,766.09 S/. 7,759,315.29

S/. -1,331,436.00 S/. -1,572,855.00 S/. -1,572,855.00 S/. -1,572,855.00 S/. -2,653,365.00 S/. -2,172,039.00 S/. -2,172,039.00 S/. -2,172,039.00 S/. -3,984,801.00 S/. -3,744,894.00 S/. -3,744,894.00 S/. -3,744,894.00 S/. 2,373,453.00 S/. 2,940,369.00 S/. 3,156,872.09 S/. 4,014,421.29

S/. -1,584,794.00 S/. -1,612,304.00 S/. -1,612,304.00 S/. -1,612,304.00

S/. - S/. 184.00 S/. - S/. - S/. 8,547.00 S/. 1,164.00 S/. - S/. - S/. - S/. - S/. - S/. - S/. -38,486.00 S/. - S/. - S/. - S/. -551,936.00 S/. -721,104.00 S/. - S/. - S/. -2,938.00 S/. 3,634.00 S/. - S/. - S/. -584,813.00 S/. -716,122.00 S/. - S/. - S/. 203,846.00 S/. 611,943.00 S/. 1,544,568.09 S/. 2,402,117.29

S/. -16,308.00 S/. -48,955.00 S/. -154,456.81 S/. -240,211.73 S/. 187,538.00 S/. 562,988.00 S/. 1,390,111.28 S/. 2,161,905.56

S/. -56,261.00 S/. -168,897.00 S/. -417,033.38 S/. -648,571.67 S/. 131,277.00 S/. 394,091.00 S/. 973,077.90 S/. 1,513,333.89

2015 2016 2017

S/. 4,651,484.25 S/. 6,611,486.43 S/. 8,814,939.85 S/. 2,206,564.49 S/. 2,201,882.12 S/. 2,230,854.25 S/. - S/. - S/. - S/. 2,206,564.49 ### S/. 2,201,882.12 S/. 2,230,854.25

S/. - S/. - S/. - S/. 1,457,721.54 S/. 1,385,738.50 S/. 1,280,195.28 S/. - S/. - S/. - S/. - S/. - S/. - S/. 1,457,721.54 S/. 1,385,738.50 S/. 1,280,195.28 S/. - ### S/. - S/. - S/. - S/. - S/. -

8,315,770.28 ### 10,199,107.05 12,325,989.39

S/. - ### S/. - S/. - 0 0 0 00 0 0

17,619,741.00 17,619,741.00 17,619,741.00 - 11,100,418.00 - 11,100,418.00 - 11,100,418.00 6,519,323.00 6,519,323.00 S/. 6,519,323.00

94259 94259 94259 S/. - S/. - S/. - S/. 94,259.00 S/. 94,259.00 S/. 94,259.00 S/. - S/. - S/. - 6,613,582.00 6,613,582.00 6,613,582.00

14,929,352.28 16,812,689.05 18,939,571.39

2015 2016 2017

S/. - S/. - S/. - 3,828,749.60 5,499,901.27 7,329,720.49 82,324.50 86,440.73 90,762.76 1,855,281.96 2,249,314.66 2,560,390.57

0 0 03021050.0745 2718945.06705 2447050.560345

O24


P24


Q24


R24


O41


Q41


R41


0 0 00 0 00 0 00 0 0

8,787,406.14 ### 10,554,601.73 12,427,924.38

0 0 0

119497.18 131446.898 144591.5878 S/. 119,497.18 S/. 131,446.90 S/. 144,591.59

8,906,903.32 ### 10,686,048.62 12,572,515.97

S/. - S/. - S/. -

4,937,967.00 ### 4,937,967.00 4,937,967.00

S/. - S/. - S/. - S/. - S/. - S/. -

S/. 1,955,328.60 S/. 2,473,996.09 S/. 3,029,332.53 6,893,295.60 ### 7,411,963.09 7,967,299.53

15,800,198.92 ### 18,098,011.72 20,539,815.50

-S/. 870,846.63 -S/. 1,285,322.66 -S/. 1,600,244.11

2015 2016 2017

S/. 14,148,747.52 S/. 15,295,283.96 S/. 16,529,640.21 S/. 1,127,468.16 S/. 1,218,831.96 S/. 1,317,193.83 S/. - S/. - S/. - S/. - S/. - S/. - S/. 15,276,215.68 S/. 16,514,115.91 S/. 17,846,834.04 S/. - S/. - S/. - S/. 15,276,215.68 S/. 16,514,115.91 S/. 17,846,834.04

S/. -6,292,615.96 S/. -6,664,877.28 S/. -7,070,507.45 S/. -522,705.53 S/. -565,062.70 S/. -610,664.25 S/. - S/. - S/. -

S/. -6,815,321.49 S/. -7,229,939.99 S/. -7,681,171.71 S/. 8,460,894.19 S/. 9,284,175.93 S/. 10,165,662.33

S/. -1,572,855.00 S/. -1,572,855.00 S/. -1,572,855.00 S/. -2,172,039.00 S/. -2,172,039.00 S/. -2,172,039.00 S/. -3,744,894.00 S/. -3,744,894.00 S/. -3,744,894.00 S/. 4,716,000.19 S/. 5,539,281.93 S/. 6,420,768.33

S/. -1,612,304.00 S/. -1,612,304.00 S/. -1,612,304.00

S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. 3,103,696.19 S/. 3,926,977.93 S/. 4,808,464.33

S/. -310,369.62 S/. -392,697.79 S/. -480,846.43 S/. 2,793,326.57 S/. 3,534,280.13 S/. 4,327,617.90

S/. -837,997.97 S/. -1,060,284.04 S/. -1,298,285.37 S/. 1,955,328.60 S/. 2,473,996.09 S/. 3,029,332.53

2013 2014 2015 2016Rotacion ctas x pagar 65 60 52 48Rotacion de inventarios 90 82 77 69Rotacion de cuentas por pagar 80 90 98 112

compras 5,862,565.17 6,463,137.40 6,795,117.77 7,157,956.94

20174560

120

7,575,628.49

Analisis de Ratios

Ratios de liquidez 2009 2010

liquidez corriente o general 1.77 1.73

Prueba acida 1.31 1.34

Liquidez severa 0.30 0.40

Capital de trabajo 0.77 0.74

Ratio de Gestion 2009 2010

Rotacion cuentas por cobrar 112 dias 99 dias

Rotacion de inventario 119 dias 94 dias

Rotacion Cuentas por pagar 138 dias 135 dias

Tiempo Capital Inmovilizado 231.00 193.00Cuentas por pagar 137.6 135.0

Ciclo -93.4 -58.0

Rotacion Capital de Trabajo 102 dias 92 dias

Rotacion Capital de Activo Fijo 60 dias 50 dias

Ratios de Endeudamiento 2009 2010

Dependencia Financiera 58.64% 53.56%

Endeudamiento Patrimonial 141.78% 115.32%

Endeudamiento Patrimonial LP 34.29% 25.28%

Endeudamiento Patrimonial CP 107.50% 90.04%

Ratio de Rentabilidad 2009 2010

Costo de ventas 51.22% 52.76%

Gasto Operativo 29.13% 25.93%

Gasto Financiero 1.93% 3.31%

Costos Totales 82.29% 82.00%

Rendimiento para el Acc y Acree 2009 2010

Utilidad Neta / Capital (ROE) 13.17% 13.22%

Utilidad Neta / Activo Fijo (ROA) 26.83% 36.56%

Utilidad por Accion 16.08% 18.51%

1 22011 2012 2013 E 2014 E

1.27 1.18 0.86 0.92

0.91 0.77 0.61 0.72

0.18 0.19 0.22 0.40

0.30 0.20 -0.14 -0.08

1 22011 2012 2013 E 2014 E

84 dias 71 dias 55 dias 51 dias



193.00 170.00 145.00 133.00146.1 74.1 69.5 76.6-46.9 -95.9 -75.5 -56.4

41 dias 29 dias -24 dias -15 dias


2011 2012 2013 E 2014 E

63.39% 65.45% 52.07% 55.83%

173.13% 189.41% 104.02% 115.82%

84.73% 94.03% 1.67% 1.68%

88.40% 95.37% 102.35% 114.13%

1 22011 2012 2013 E 2014 E

49.09% 47.33% 46.56% 45.54%

31.91% 29.50% 29.00% 26.28%

4.42% 5.68% 0.00% 0.00%

85.41% 82.52% 75.56% 71.82%

1 22011 2012 2013 E 2014 E

2.48% 7.35% 16.46% 23.46%

1.78% 6.04% 14.93% 23.21%

2.66% 7.98% 19.71% 30.65%

3 4 52015 E 2016 E 2017 E

0.95 0.97 0.99

0.78 0.84 0.89

0.53 0.63 0.71

-0.05 -0.03 -0.01

3 4 52015 E 2016 E 2017 E

44 dias 41 dias 38 dias



121.00 110.00 98.0083.3 95.9 87.2-37.7 -14.1 -10.8

-11 dias -8 dias -2 dias


2015 E 2016 E 2017 E

59.66% 63.56% 66.38%

129.21% 144.17% 157.80%

1.73% 1.77% 1.95%

127.48% 142.40% 155.99%

3 4 52015 E 2016 E 2017 E

44.61% 43.78% 43.04%

24.51% 22.68% 20.98%

0.00% 0.00% 0.00%

20092010

20112012

2013 E

2014 E

2015 E

2016 E

2017 E-0.20

0.20.40.60.8

11.21.41.61.8

Ratios de liquidez

liquidez corriente o generalPrueba acidaLiquidez severaCapital de trabajo

2009 2010 2011 2012 2013 E

2014 E

2015 E

2016 E

2017 E

0.00%20.00%40.00%60.00%80.00%

100.00%

Ratios de Rentabilidad

Costo de ventasGasto OperativoGasto FinancieroCostos Totales

20092010

20112012

2013 E

2014 E

2015 E

2016 E

2017 E

-100

-50

0

50

100

150

200

250

Ratio de Gestion

Tiempo Capital Inmovi-lizadoCuentas por pagarCiclo

0.00%

50.00%

100.00%

150.00%

200.00%

Ratios de EndeudamientoDependencia FinancieraEndeudamiento Patri-monialEndeudamiento Patri-monial LPEndeudamiento Patri-monial CP

69.13% 66.46% 69.19%

3 4 52015 E 2016 E 2017 E

28.37% 33.38% 38.02%

29.99% 37.95% 46.47%

39.60% 50.10% 61.35%

2009 2010 2011 2012 2013 E

2014 E

2015 E

2016 E

2017 E

0.00%20.00%40.00%60.00%80.00%

100.00%



20092010

20112012

2013 E

2014 E

2015 E

2016 E

2017 E0.00%

10.00%20.00%30.00%40.00%50.00%60.00%70.00%

Rendimiento para el Acc y Acree

Utilidad Neta / Capital (ROE)Utilidad Neta / Activo Fijo (ROA)Utilidad por Accion

20092010

20112012

2013 E

2014 E

2015 E

2016 E

2017 E-0.20

0.20.40.60.8

11.21.41.61.8

Ratios de liquidez

liquidez corriente o generalPrueba acidaLiquidez severaCapital de trabajo

2009 2010 2011 2012 2013 E

2014 E

2015 E

2016 E

2017 E

0.00%20.00%40.00%60.00%80.00%

100.00%



20092010

20112012

2013 E

2014 E

2015 E

2016 E

2017 E

-100

-50

0

50

100

150

200

250

Ratio de Gestion

Tiempo Capital Inmovi-lizadoCuentas por pagarCiclo

0.00%

50.00%

100.00%

150.00%

200.00%

Ratios de EndeudamientoDependencia FinancieraEndeudamiento Patri-monialEndeudamiento Patri-monial LPEndeudamiento Patri-monial CP

2009 2010 2011 2012 2013 E

2014 E

2015 E

2016 E

2017 E

0.00%20.00%40.00%60.00%80.00%

100.00%



20092010

20112012

2013 E

2014 E

2015 E

2016 E

2017 E0.00%

10.00%20.00%30.00%40.00%50.00%60.00%70.00%

Rendimiento para el Acc y Acree

Utilidad Neta / Capital (ROE)Utilidad Neta / Activo Fijo (ROA)Utilidad por Accion

CP

2012 Períodotasa 2012 0

Ctas por pagar diversas C.P. S/. 3,925,991.00 2013 1Cuentas por pagar diversas L.P. S/. 4,952,670.00 Total S/. 8,878,661.00 8% Lp

Gasto financiero S/. 721,104.00 Período2012 02013 12014 22015 32016 4

tasa 8%Saldo Inicial Amortización Interés Cuota

S/. 3,925,991.00 S/. 0.00 S/. 3,925,991.00 S/. 318,859.77 S/. 4,244,850.77

tasa 8%Saldo Inicial Amortización Interés Cuota

S/. 4,952,670.00 S/. 3,855,545.26 S/. 1,097,124.74 S/. 402,244.23 S/. 1,499,368.97 S/. 2,669,314.62 S/. 1,186,230.64 S/. 313,138.33 S/. 1,499,368.97 S/. 1,386,741.11 S/. 1,282,573.51 S/. 216,795.47 S/. 1,499,368.97 S/. - S/. 1,386,741.11 S/. 112,627.86 S/. 1,499,368.97

Documents

Final Grupo 6