ML de Analisis Financiero Grupo

BALANCE GENERAL
ANALISIS VERTICAL
ACTIVO
ACTIVO CORRIENTE
CAJA-BANCOS
CTAS.POR COBRAR COMERCIALES
PROV.CTA.COBRANZA DUDOSA
Subtotal Neto Ctas por Cobrar Com.
OTRAS CTAS.POR COBRAR
CTAS POR COBRAR AFILIADAS
PROD.TERM.Y MERCADERIA
EXISTENCIAS POR RECIBIR
Subtotal Existencias
GASTOS ANTICIPADOS
TOTAL ACTIVO CORRIENTE
ACTIVO NO CORRIENTE
INTERESES X DEVENGAR EN EL L. P.
VALORES
INM.MAQ.Y EQUIPOS
(-)DEPREC.ACUMULADA
INM. MAQ y EQUIPO NETO
INTANGIBLES
CARGAS DIFERIDAS
TOTAL ACTIVO NO CORRIENTE
TOTAL ACTIVO
1996
788,275.00
3,664,103.00
0.00
3,664,103.00
1,194,501.00
881,064.00
6,745,506.00
0.00
6,745,506.00
482,032.00
13,755,481.00
0.00
163,548.00
787,716.00
(145,389.00)
642,327.00
0.00
0.00
805,875.00
14,561,356.00
1997
1998
5.41%
224,069.00
25.16% 3,365,252.00
0.00%
0.00
25.16% 3,365,252.00
8.20%
998,507.00
6.05%
765,859.00
46.32% 9,382,605.00
0.00%
0.00
46.32% 9,382,605.00
3.31% 1,076,373.00
94.47% 15,812,665.00
1.29%
430,951.00
19.37% 3,157,010.00
0.00%
0.00
19.37% 3,157,010.00
5.75% 1,864,853.00
4.41% 1,762,927.00
54.02% 4,819,442.00
0.00%
268,835.00
54.02% 5,088,277.00
6.20% 1,120,091.00
91.04% 13,424,109.00
2.62%
19.18%
0.00%
19.18%
11.33%
10.71%
29.28%
1.63%
30.91%
6.81%
81.56%
0.00%
1.12%
5.41%
-1.00%
4.41%
0.00%
0.00%
5.53%
0.00%
4.32%
5.62%
-1.04%
4.58%
0.05%
0.00%
8.96%
0.00%
0.00%
19.28%
-1.37%
17.91%
0.53%
0.00%
18.44%
0.00
751,080.00
976,488.00
(180,282.00)
796,206.00
9,461.00
0.00
1,556,747.00
0.00
0.00
3,173,890.00
(225,353.00)
2,948,537.00
86,448.00
0.00
3,034,985.00
100.00% 17,369,412.00
100.00% 16,459,094.00
100.00%
ANALISIS VERTICAL
PASIVO
PASIVO CORRIENTE
SOBREGIRO BANCARIO
TRIBUTOS POR PAGAR
REMUNERAC.Y PARTIC.P.PAGAR
CTAS.POR PAGAR COMERCIALES
CTAS POR PAGAR AFILIADAS
OTRAS CTAS.POR PAGAR
TOTAL PASIVO CORRIENTE
PASIVO NO CORRIENTE
BENEFICIOS SOCIALES
TOTAL PASIVO NO CORRIENTE
TOTAL PASIVO
CAPITAL y PATRIMONIO
CAPITAL SOCIAL
CAPITAL ADICIONAL
EXCEDENTE DE REVALUACION
RESERVA
RESULT.ACUMULADOS
RESULT.DEL PERIODO
PATRIMONIO NETO
TOTAL PASIVO Y PATRIMONIO
1996
194,097.00
0.00
0.00
9,296,839.00
2,495,175.00
973,633.00
12,959,744.00
0.00
310,181.00
310,181.00
13,269,925.00
1,177,654.00
51,436.00
8.00
62,333.00
1,291,431.00
14,561,356.00
1997
1.33%
0.00
0.00%
0.00
0.00%
0.00
63.85% 11,275,093.00
17.14% 2,229,200.00
6.69% 2,227,420.00
89.00% 15,731,713.00
0.00%
2.13%
2.13%
0.00
320,346.00
320,346.00
91.13% 16,052,059.00
8.09%
0.00%
0.00%
0.35%
0.00%
0.43%
8.87%
1,177,654.00
51,436.00
62,341.00
25,922.00
1,317,353.00
100.00% 17,369,412.00
1998
0.00%
576,059.00
0.00%
160,260.00
0.00%
34,629.00
64.91% 8,895,958.00
12.83% 1,594,861.00
12.82% 1,453,610.00
90.57% 12,715,377.00
0.00%
1.84%
1.84%
%
3.50%
0.97%
0.21%
54.05%
9.69%
8.83%
77.25%
8,029,754.00
313,084.00
8,342,838.00
48.79%
1.90%
50.69%
92.42% 21,058,215.00
127.94%
6.78% 1,254,201.00
0.00%
408,617.00
0.00%
865,844.00
0.30%
54,779.00
0.36%
88,263.00
0.15% (7,270,825.00)
7.58% (4,599,121.00)
100.00% 16,459,094.00
7.62%
2.48%
5.26%
0.33%
0.54%
-44.18%
-27.94%
100.00%
BALANCE GENERAL
ANALISIS HORIZONTAL
ACTIVO
ACTIVO CORRIENTE
CAJA-BANCOS
GASTOS ANTICIPADOS
ACTIVO NO CORRIENTE
VALORES
INM.MAQ.Y EQUIPOS
(-)DEPREC.ACUMULADA
INTANGIBLES
CARGAS DIFERIDAS
TOTAL ACTIVO
1996
788,275.00
3,664,103.00
0.00
3,664,103.00
1,194,501.00
881,064.00
6,745,506.00
0.00
6,745,506.00
482,032.00
13,755,481.00
0.00
163,548.00
787,716.00
(145,389.00)
642,327.00
0.00
0.00
805,875.00
14,561,356.00
%
-71.57%
-8.16%
-8.16%
-16.41%
-13.08%
39.09%
0.00%
39.09%
123.30%
14.96%
0.00%
359.24%
23.96%
0.00%
23.96%
0.00%
0.00%
93.17%
1997
224,069.00
3,365,252.00
0.00
3,365,252.00
998,507.00
765,859.00
9,382,605.00
0.00
9,382,605.00
1,076,373.00
15,812,665.00
0.00
751,080.00
976,488.00
(180,282.00)
796,206.00
9,461.00
0.00
1,556,747.00
19.28% 17,369,412.00
1998
92.33%
430,951.00
-6.19% 3,157,010.00
0.00%
0.00
-6.19% 3,157,010.00
86.76% 1,864,853.00
130.19% 1,762,927.00
-48.63% 4,819,442.00
0.00%
268,835.00
-45.77% 5,088,277.00
4.06% 1,120,091.00
-15.11% 13,424,109.00
0.00%
-100.00%
225.03%
0.00%
270.32%
813.73%
0.00%
94.96%
0.00
0.00
3,173,890.00
(225,353.00)
2,948,537.00
86,448.00
0.00
3,034,985.00
-5.24% 16,459,094.00
%
41.16%
-51.95%
0.00%
-51.95%
-97.32%
-91.39%
-50.26%
0.00%
-52.89%
-53.74%
-60.95%
0.00%
0.00%
20.18%
0.00%
21.09%
-100.00%
0.00%
17.64%
-46.46%
ANALISIS HORIZONTAL
PASIVO
PASIVO CORRIENTE
SOBREGIRO BANCARIO
TRIBUTOS POR PAGAR
CTAS.POR PAGAR
PASIVO NO CORRIENTE
BENEFICIOS SOCIALES
TOTAL PASIVO
1996
194,097.00
0.00
0.00
9,296,839.00
2,495,175.00
973,633.00
12,959,744.00
0.00
310,181.00
310,181.00
13,269,925.00
CAPITAL SOCIAL
CAPITAL ADICIONAL
RESERVA
RESULT.ACUMULADOS
RESULT.DEL PERIODO
PATRIMONIO NETO
1,177,654.00
0.00
0.00
51,436.00
8.00
62,333.00
1,291,431.00
14,561,356.00
1997
-100.00%
0.00
0.00%
0.00
0.00%
0.00
21.28% 11,275,093.00
-10.66% 2,229,200.00
128.77% 2,227,420.00
21.39% 15,731,713.00
0.00%
3.28%
3.28%
0.00
320,346.00
320,346.00
20.97% 16,052,059.00
0.00%
0.00%
0.00%
0.00%
779162.50%
0.00%
2.01%
1,177,654.00
0.00
0.00
51,436.00
62,341.00
25,922.00
1,317,353.00
19.28% 17,369,412.00
1998
0.00%
576,059.00
0.00%
160,260.00
0.00%
34,629.00
-21.10% 8,895,958.00
-28.46% 1,594,861.00
-34.74% 1,453,610.00
-19.17% 12,715,377.00
0.00%
-2.27%
2504.32%
%
0.00%
0.00%
0.00%
-51.50%
80.36%
-72.60%
-38.63%
8,029,754.00
313,084.00
8,342,838.00
0.00%
-3.00%
-19.36%
31.19% 21,058,215.00
-30.99%
6.50% 1,254,201.00
0.00%
408,617.00
0.00%
865,844.00
6.50%
54,779.00
41.58%
88,263.00
0.00% (7,270,825.00)
-449.12% (4,599,121.00)
-5.24% 16,459,094.00
13.12%
0.00%
0.00%
0.00%
-8237.68%
0.00%
24.35%
-46.46%
BALANCE GENERAL
ANALISIS EVOLUTIVO
ACTIVO
ACTIVO CORRIENTE
CAJA-BANCOS
GASTOS ANTICIPADOS
ACTIVO NO CORRIENTE
VALORES
INM.MAQ.Y EQUIPOS
(-)DEPREC.ACUMULADA
INTANGIBLES
CARGAS DIFERIDAS
TOTAL ACTIVO
1996
788,275.00
3,664,103.00
0.00
3,664,103.00
1,194,501.00
881,064.00
6,745,506.00
0.00
6,745,506.00
482,032.00
13,755,481.00
0.00
163,548.00
787,716.00
(145,389.00)
642,327.00
0.00
0.00
805,875.00
14,561,356.00
1997
-71.57%
224,069.00
-8.16% 3,365,252.00
0.00%
0.00
-8.16% 3,365,252.00
-16.41%
998,507.00
-13.08%
765,859.00
39.09% 9,382,605.00
0.00%
0.00
39.09% 9,382,605.00
123.30% 1,076,373.00
14.96% 15,812,665.00
0.00%
359.24%
23.96%
0.00%
23.96%
0.00%
0.00%
93.17%
0.00
751,080.00
976,488.00
(180,282.00)
796,206.00
9,461.00
0.00
1,556,747.00
19.28% 17,369,412.00
1998
-45.33%
430,951.00
-13.84% 3,157,010.00
0.00%
0.00
-13.84% 3,157,010.00
56.12% 1,864,853.00
100.09% 1,762,927.00
-28.55% 4,819,442.00
0.00%
268,835.00
-24.57% 5,088,277.00
132.37% 1,120,091.00
-2.41% 13,424,109.00
0.00%
-100.00%
302.92%
0.00%
359.04%
0.00%
0.00%
276.61%
0.00
0.00
3,173,890.00
(225,353.00)
2,948,537.00
86,448.00
0.00
3,034,985.00
13.03% 16,459,094.00
%
171.48%
-54.92%
0.00%
-54.92%
-94.99%
-80.19%
-74.45%
0.00%
-74.45%
-51.86%
-66.85%
0.00%
-100.00%
290.62%
0.00%
348.41%
0.00%
0.00%
129.34%
-49.26%
ANALISIS EVOLUTIVO
PASIVO
PASIVO CORRIENTE
SOBREGIRO BANCARIO
TRIBUTOS POR PAGAR
CTAS.POR PAGAR
PASIVO NO CORRIENTE
BENEFICIOS SOCIALES
TOTAL PASIVO
1996
194,097.00
0.00
0.00
9,296,839.00
2,495,175.00
973,633.00
12,959,744.00
0.00
310,181.00
310,181.00
13,269,925.00
CAPITAL SOCIAL
CAPITAL ADICIONAL
RESERVA
RESULT.ACUMULADOS
RESULT.DEL PERIODO
PATRIMONIO NETO
1,177,654.00
0.00
0.00
51,436.00
8.00
62,333.00
1,291,431.00
14,561,356.00
1997
-100.00%
0.00
0.00%
0.00
0.00%
0.00
21.28% 11,275,093.00
-10.66% 2,229,200.00
128.77% 2,227,420.00
21.39% 15,731,713.00
0.00%
3.28%
3.28%
0.00
320,346.00
320,346.00
20.97% 16,052,059.00
0.00%
0.00%
0.00%
0.00%
779162.50%
0.00%
2.01%
1,177,654.00
0.00
0.00
51,436.00
62,341.00
25,922.00
1,317,353.00
19.28% 17,369,412.00
1998
196.79%
576,059.00
0.00%
160,260.00
0.00%
34,629.00
-4.31% 8,895,958.00
-36.08% 1,594,861.00
49.30% 1,453,610.00
-1.89% 12,715,377.00
0.00%
0.94%
2589.67%
%
0.00%
0.00%
0.00%
-61.73%
29.03%
-82.12%
-50.39%
8,029,754.00
313,084.00
8,342,838.00
0.00%
-5.20%
2000.07%
58.69% 21,058,215.00
-9.47%
6.50% 1,254,201.00
0.00%
408,617.00
0.00%
865,844.00
6.50%
54,779.00
1103187.50%
88,263.00
0.00% (7,270,825.00)
-456.13% (4,599,121.00)
13.03% 16,459,094.00
20.47%
0.00%
0.00%
6.50%
-11621.41%
0.00%
-534.11%
-49.26%
ESTADO DE PERDIDAS y GANANC

ANALISIS VERTICAL
DETALLE
VENTAS
DEVOLUC., DESCTOS y REBAJAS CONCEDIDAS
VENTAS NETAS
COSTO DE VENTAS
UTILIDAD BRUTA
1996
1997
26,105,526.00 100.00% 31,261,149.00

0.00
0.00%
0.00
26,105,526.00 100.00% 31,261,149.00
(21,120,432.00) -80.90% (24,992,081.00)
4,985,094.00
19.10%
6,269,068.00
1998
1999
100.00% 33,870,102.00
0.00%
(467,832.00)
100.00% 33,402,270.00
-79.95% (29,312,565.00)
20.05%
4,089,705.00
101.40% 36,410,359.65
-1.40%
100.00% 36,410,359.65
-87.76% (28,764,184.12)
12.24%
7,646,175.53
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)
-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%
(1,638,466.18)
(3,094,880.57)
(4,733,346.75)
2,912,828.77
GASTOS FINANCIEROS
INGRESOS FINANCIEROS
GASTOS VARIOS
INGRESOS VARIOS
Subtotal Otros Ingresos y Gastos
Resultado antes del REI
(1,031,985.00)
752,902.00
0.00
355,304.00
76,221.00
(279,467.00)
-3.95%
2.88%
0.00%
1.36%
0.29%
-1.07%
(1,594,950.00)
578,908.00
0.00
1,387,900.00
371,858.00
755,004.00
-5.10%
1.85%
0.00%
4.44%
1.19%
2.42%
(4,824,384.00)
1,348,665.00
(494,486.00)
820,334.00
(3,149,871.00)
(4,343,598.00)
-14.44%
4.04%
-1.48%
2.46%
-9.43%
-13.00%
(2,359,668.60)
(1,162,888.00)
600,000.00
(2,922,556.60)
(9,727.83)
REI
UTILIDAD ANTES DE IMPUESTOS
608,844.00
329,377.00
2.33%
1.26%
(659,586.00)
95,418.00
-2.11%
0.31%
(2,927,227.00)
(7,270,825.00)
-8.76%
-21.77%
(9,727.83)
PARTICIPACION LABORAL UTILIDADES

SALDO UTILIDAD ANTES DE IMPUESTOS
(20,796.00)
308,581.00
-0.08%
1.18%
(7,633.00)
87,785.00
-0.02%
0.28%
0.00
(7,270,825.00)
0.00%
-21.77%
(9,727.83)
0.00
(246,248.00)
62,333.00
0.00%
-0.94%
0.24%
0.00
(61,863.00)
25,922.00
0.00%
-0.20%
0.08%
0.00
0.00
(7,270,825.00)
0.00%
0.00%
-21.77%
(9,727.83)
RESERVA LEGAL
IMPTO A LA RTA 3A CAT
UTILIDAD (PERDIDA) NETA
ESTADO DE PERDIDAS y GANANCIAS
ANALISIS HORIZONTAL
DETALLE
VENTAS
VENTAS NETAS
COSTO DE VENTAS
UTILIDAD BRUTA
1996
1997
1998
8.35
33,870,102.00
0.00
(467,832.00)
6.85
33,402,270.00
17.29 (29,312,565.00)
(34.76)
4,089,705.00
1999
26,105,526.00
0.00
26,105,526.00
(21,120,432.00)
4,985,094.00
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
7.50
36,410,359.65
0.00
0.00
9.01
36,410,359.65
(1.87) (28,764,184.12)
86.96
7,646,175.53
GASTOS DE VENTAS
UTILIDAD OPERATIVA
(1,251,302.00)
(4,089,480.00)
(5,340,782.00)
(355,688.00)
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)
(2.10)
(14.27)
(10.41)
(344.01)
(1,638,466.18)
(3,094,880.57)
(4,733,346.75)
2,912,828.77
GASTOS FINANCIEROS
GASTOS VARIOS
INGRESOS VARIOS
(1,031,985.00)
752,902.00
0.00
355,304.00
76,221.00
(279,467.00)
54.55
(23.11)
0.00
290.62
387.87
(370.16)
(1,594,950.00)
578,908.00
0.00
1,387,900.00
371,858.00
755,004.00
202.48
132.97
0.00
(40.89)
(947.06)
(675.31)
(4,824,384.00)
1,348,665.00
(494,486.00)
820,334.00
(3,149,871.00)
(4,343,598.00)
(51.09)
(100.00)
0.00
(26.86)
(7.22)
(99.78)
(2,359,668.60)
0.00
(1,162,888.00)
600,000.00
(2,922,556.60)
(9,727.83)
REI
608,844.00
329,377.00
(208.33)
(71.03)
(659,586.00)
95,418.00
343.80
(7,719.97)
(2,927,227.00)
(7,270,825.00)
(100.00)
(99.87)
0.00
(9,727.83)

(20,796.00)
350,173.00
(63.30)
(74.93)
(7,633.00)
87,785.00
(100.00)
(8,382.54)
0.00
(7,270,825.00)
0.00
(99.87)
0.00
(9,727.83)
0.00
(246,248.00)
62,333.00
(74.88)
(58.41)
0.00
(61,863.00)
(100.00)
25,922.00 (28,148.86)
0.00
0.00
(7,270,825.00)
0.00
(99.87)
0.00
0.00
(9,727.83)
RESERVA LEGAL
ESTADO DE PERDIDAS y GANANCIAS
ANALISIS EVOLUTIVO
DETALLE
VENTAS
VENTAS NETAS
COSTO DE VENTAS
UTILIDAD BRUTA
1996
1997
26,105,526.00
0.00
26,105,526.00
(21,120,432.00)
4,985,094.00
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
GASTOS DE VENTAS
UTILIDAD OPERATIVA
(1,251,302.00)
(4,089,480.00)
(5,340,782.00)
(355,688.00)
14.66
8.84
10.21
(207.72)
(1,434,741.00)
(4,451,181.00)
(5,885,922.00)
383,146.00
33.74
(11.73)
(1.07)
235.61
GASTOS FINANCIEROS
GASTOS VARIOS
INGRESOS VARIOS
(1,031,985.00)
752,902.00
0.00
355,304.00
76,221.00
(279,467.00)
54.55
(23.11)
0.00
290.62
387.87
(370.16)
(1,594,950.00)
578,908.00
0.00
1,387,900.00
371,858.00
755,004.00
1998
29.74
33,870,102.00
0.00
(467,832.00)
27.95
33,402,270.00
38.79 (29,312,565.00)
(17.96)
4,089,705.00
1999
39.47
0.00
39.47
36.19
53.38
36,410,359.65
0.00
36,410,359.65
(28,764,184.12)
7,646,175.53
30.94
(24.32)
(11.37)
(918.93)
(1,638,466.18)
(3,094,880.57)
(4,733,346.75)
2,912,828.77
367.49
79.13
0.00
130.88
(4,232.55)
1,454.24
(4,824,384.00)
128.65
1,348,665.00
(100.00)
(494,486.00)
0.00
820,334.00
68.87
(3,149,871.00) (3,934.32)
(4,343,598.00)
(96.52)
(2,359,668.60)
0.00
(1,162,888.00)
600,000.00
(2,922,556.60)
(9,727.83)
(1,673,540.00)
(3,609,892.00)
(5,283,432.00)
(1,193,727.00)
REI
608,844.00
329,377.00
(208.33)
(71.03)
(659,586.00)
95,418.00
(580.78)
(2,307.45)
(2,927,227.00)
(7,270,825.00)
(100.00)
(102.95)
0.00
(9,727.83)

(20,796.00)
350,173.00
(63.30)
(74.93)
(7,633.00)
87,785.00
(100.00)
(2,176.35)
0.00
(7,270,825.00)
(100.00)
(102.78)
0.00
(9,727.83)
0.00
(246,248.00)
62,333.00
0.00
(74.88)
(58.41)
0.00
0.00
(61,863.00)
(100.00)
25,922.00 (11,764.49)
0.00
0.00
(7,270,825.00)
0.00
(100.00)
(115.61)
0.00
0.00
(9,727.83)
RESERVA LEGAL
ANALISIS DE RATIOS
RATIOS DE LIQUIDEZ
LIQUIDEZ CORRIENTE o GENERAL

ACT CTE - GTOS PAG x ANTICIPADO
PASIVO CORRIENTE
LIQUIDEZ ACIDA
ACT CTE - GTOS PAG x ANT - EXISTENCIAS
PASIVO CORRIENTE
LIQUIDEZ SEVERA
1996
1997
1998
1.02
0.94
0.97
13,273,449.00
12,959,744.00
14,736,292.00
15,731,713.00
12,304,018.00
12,715,377.00
0.50
0.34
0.57
6,527,943.00
12,959,744.00
5,353,687.00
15,731,713.00
7,215,741.00
12,715,377.00
0.22
0.13
0.32
1,988,435.00
15,731,713.00
4,058,731.00
12,715,377.00
0.02
(0.06)
(0.03)
313,705.00
12,959,744.00
(995,421.00)
15,731,713.00
(411,359.00)
12,715,377.00
ACT CTE - GTOS PAG x ANT - EXISTENCIAS- CTAS 2,863,840.00

x COB (Com)
PASIVO CORRIENTE
12,959,744.00
MARGEN DE SEGURIDAD
CAPITAL DE TRABAJO
PASIVO CORRIENTE
RATIOS DE LIQUIDEZ
1.20
1.00
0.80
0.60
0.40
0.20
0.00
(0.20)
(0.40)
(0.60)
1996
1997
LIQUIDEZ CORRIENTE o GENERAL
1998
1999
LIQUIDEZ ACIDA
2000
2001
LIQUIDEZ SEVERA
2002
2003
MARGEN DE SEGURIDAD
RATIOS DE GESTION
ROTACION CUENTAS POR COBRAR

VENTAS NETAS
PROMEDIO DE CUENTAS POR COBRAR
ROTACION DE INVENTARIOS
COSTO DE VENTAS
PROM INVENTARIOS
ROTACION CUENTAS POR PAGAR
COMPRAS
PROMEDIO DE CUENTAS POR PAGAR
1996
1997
1998
51
ds
26,105,526.00
3,664,103.00
39
ds
31,261,149.00
3,365,252.00
34
ds
33,870,102.00
3,157,010.00
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
123
ds
22,865,938.00
7,812,469.75
113
ds
27,629,180.00
8,643,668.91
123
ds
24,749,402.00
8,475,231.51
166
123
(42.51)
174
113
(61.28)
96
123
27.23
CICLO EFECTIVO
TIEMPO CAPITAL INMOVILIZADO
CUENTAS POR PAGAR
CICLO
RATIOS DE GESTION
180
160
140
120
100
80
60
40
20
0
1996
ROTACION CUENTAS POR COBRAR
1997
1998
1999
ROTACION DE INVENTARIOS
2000
2001
2002
TIEMPO CAPITAL INMOVILIZADO
2003
RATIOS DE ENDEUDAMIENTO
1996
1997
1998
91.13%
92.42%
127.94%
13,269,925.00
14,561,356.00
16,052,059.00
17,369,412.00
21,058,215.00
16,459,094.00
ENDEUDAMIENTO EN EL LARGO PLAZO
11.00%
9.43%
22.75%
PASIVO NO CTE + PATRIMONIO (NETO)

ACTIVO TOTAL (NETO)
1,601,612.00
14,561,356.00
1,637,699.00
17,369,412.00
3,743,717.00
16,459,094.00
1027.54%
1218.51%
-457.87%
13,269,925.00
1,291,431.00
16,052,059.00
1,317,353.00
21,058,215.00
(4,599,121.00)
DEPENDENCIA FINANCIERA
PASIVO CTE + PASIVO NO CTE
ACTIVO TOTAL (NETO)
ENDEUDAMIENTO PATRIMONIAL
PASIVO CTE - PASIVO NO CTE
PATRIMONIO NETO
RATIOS DE ENDEUDAMIENTO
200.00%
12000.00%
10000.00%
150.00%
8000.00%
6000.00%
100.00%
4000.00%
50.00%
2000.00%
0.00%
0.00%
-2000.00%
-50.00%
1996
1997
1998
DEPENDENCIA FINANCIERA
1999
2000
2001
2002
2003
ENDEUDAMIENTO EN EL LARGO PLAZO
RATIOS DE RENTABILIDAD
1996
COSTO DE VENTAS
1997
1998
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
GASTOS OPERATIVOS
20.46%
18.83%
15.60%
GASTOS OPERATIVOS
VENTAS NETAS
5,340,782.00
26,105,526.00
5,885,922.00
31,261,149.00
5,283,432.00
33,870,102.00
COSTO VENTAS
VENTAS NETAS
GASTOS FINANCIEROS
3.95%
5.10%
14.24%
GASTOS FINANCIEROS
VENTAS NETAS
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%
32,472,953.00
31,261,149.00
39,420,381.00
33,870,102.00
COSTOS TOTALES
COSTO VENTA + GTOS OPERAT + GTOS FINANCIEROS

27,493,199.00
VENTAS NETAS
26,105,526.00
UTILIDAD OPERATIVA/CAPITAL (ROE)
UTILIDAD OPERATIVA
CAPITAL CONTABLE (PATRIMONIO)
UTILIDAD NETA / ACTIVO FIJO (ROA)
UTILIDAD NETA
ACTIVO FIJO
-27.54%
29.08%
25.96%
(355,688.00)
1,291,431.00
383,146.00
1,317,353.00
(1,193,727.00)
(4,599,121.00)
9.70%
3.26%
-246.59%
62,333.00
642,327.00
25,922.00
796,206.00
(7,270,825.00)
2,948,537.00
RATIOS DE RENTABILIDAD
4500.00%
4000.00%
3500.00%
3000.00%
2500.00%
2000.00%
1500.00%
1000.00%
500.00%
0.00%
-500.00%
1996
1997
1998
1999
2000
COSTO DE VENTAS
GASTOS OPERATIVOS
COSTOS TOTALES
UTILIDAD OPERATIVA/CAPITAL (ROE)
Flujo de efectivo
Antes del Inicio
EST
Efectivo Disponible (a principio del mes)
DIC
430,951
1999
DIC
485,730
RECIBOS DE EFECTIVO
Ventas
39,661,488
Cobranza de cuentas por cobrar comerciales

Cobranza de cuentas por cobrar afiliadas
3,157,010
1,762,927
1,517,098
151,710
Crditos/ otros ingresos en efectivo
1,864,853
TOTAL DE INGRESOS DE EFECTIVO
6,784,790
43,246,432
Efectivo Total Disponible (antes de los retiros)
7,215,741
43,732,162
Ctas por pagar Comerciales
8,895,958 1,438,209
21,839,841 1,509,064
Ctas por pagar Afiliadas
1,594,861
958,806
10,224,116 1,006,043
34,629
33,590
403,082
33,590
313,084
303,691
303,691
303,691
95,310
1,143,725
97,070
Gastos Vtas
240,237
2,882,849
249,279
Impuestos
180,863
2,170,355
133,434
Intereses
62,810
753,718
62,810
1,453,610
1,162,888
87,217
576,059
578,858.45
8,029,754
1,605,951
20,897,955
43,069,074
50,000
3,584,944
50,000
EFECTIVO PAGADO
Remuneraciones y Particip.
Beneficios Sociales
Gastos Administ
Otros cuentas por pagar cte (muebles, intangibles, etc)

Sobregiro bancario
Otros cuentas x pagar LP
SUBTOTAL
Capital Adicional
408,617
Reserva y/o en depsito
54,779
54,779
43,123,853
TOTAL DE EFECTIVO PAGADO
Posicin de Efectivo
(final ao)
608,310
DATOS OPERATIVOS ESENCIALES (no es informacin del flujo de efectivo)

Incremento ventas
Volumen de ventas (dlares)
7.5%
33,870,102
36,410,360
Vta Comerciales (al contado)
30%
10,923,108
30%
Cuentas por cobrar Comerciales (cdto. 30 dias)
50%
18,205,180
50%
Vta Afiliadas (al contado)
10%
3,641,036
10%
Cuentas por Cobrar Afiliadas (cdto. 15 dias)
10%
3,641,036
10%
Costo de Ventas (80% vtas netas)
79%
28,764,184
78.2%
Compra Comercial 90 das
60%
17,258,510
60%
Compra Afiliadas 90 das
40%
11,505,674
40%
Inventario disponible
5,088,277
Inventario disponible (eom)
4,819,442
Existencias por recibir

Gastos Anticipados
2,397,015
268,835
1,120,091
Compras Netas
26,072,922
Gastos Administ
5%
1,638,466
4%
Gastos Vtas
9%
3,094,881
8%
Gastos Finanieros
Conformacin de Activos
Edificaciones
3,768,589
%
Deprec.
% Particip.
80%
5%
6%
10%
4%
20%
10%
100%
10%
6%
Muebles
Carros
Equipos
Total
Participacin de Trabajadores
Emp. Comercial
8%
Computadoras
2000
DIC
2001
DIC
2002
DIC
2003
663,089
60,493
217,273
299,538
38,494,853
40,804,544
43,057,639
45,631,721
1,608,124
160,812
1,704,612
170,461
1,798,365
179,837
1,906,267
190,627
600,000
60,000
720,000
60,000
720,000
60,000
720,000
39,094,853
41,524,544
43,777,639
46,351,721
39,757,941
41,585,037
43,994,911
46,651,259
17,896,202 1,585,289
18,794,791 1,672,480
19,808,184 1,772,829
20,972,896
11,930,801 1,056,859
12,529,861 1,114,986
13,205,456 1,181,886
13,981,931
403,082
31,911
442,485
31,911
538,621
31,911
567,209
303,691
288,507
288,507
288,507
288,507
288,507
288,507
1,164,843
100,611
1,207,334
108,299
1,299,587
113,334
1,360,012
2,991,352
259,361
3,112,335
274,549
3,294,592
288,217
3,458,603
1,601,211
167,069
2,004,823
199,866
2,398,390
220,044
2,640,526
753,718
62,810
753,718
62,810
753,718
62,810
753,718
150,710
452,131
1,046,599
627,960
502,368
1,605,951
1,605,951
1,605,951
1,605,951
39,697,449
41,367,764
43,695,374
46,081,484
54,779
54,779
54,779
54,779
39,752,228
41,422,543
43,750,153
46,136,263
5,714
162,494
244,759
514,996
6.0%
6.0%
5.5%
6.0%
38,594,981
40,910,680
43,160,768
45,750,414
11,578,494
30%
12,273,204
30%
12,948,230
30%
13,725,124
19,297,491
50%
20,455,340
50%
21,580,384
50%
22,875,207
3,859,498
10%
4,091,068
10%
4,316,077
10%
4,575,041
3,859,498
10%
4,091,068
10%
4,316,077
10%
4,575,041
30,181,275
77.5%
31,705,777
77.5%
33,449,595
77.5%
35,456,571
18,108,765
60%
19,023,466
60%
20,069,757
60%
21,273,942
12,072,510
40%
12,682,311
40%
13,379,838
40%
14,182,628
Notas sobre la Preparacin
2,515,106
2,642,148
3,252,044
3,742,638
30,299,366
31,832,819
34,059,491
35,947,165
1,659,584
4%
1,677,338
4%
1,769,591
4%
1,830,017
3,203,383
8%
3,313,765
8%
3,496,022
8%
3,660,033
753,718
753,718
753,718
753,718
s sobre la Preparacin

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BALANCE GENERAL

TOTAL PASIVO Y PATRIMONIO

TOTAL PASIVO Y PATRIMONIO

ESTADO DE PERDIDAS y GANANC

26,105,526.00 100.00% 31,261,149.00

PARTICIPACION LABORAL UTILIDADES

ESTADO DE PERDIDAS y GANANCIAS

PARTICIPACION LABORAL UTILIDADES

ESTADO DE PERDIDAS y GANANCIAS

PARTICIPACION LABORAL UTILIDADES

LIQUIDEZ CORRIENTE o GENERAL

ACT CTE - GTOS PAG x ANT - EXISTENCIAS- CTAS 2,863,840.00

LIQUIDEZ CORRIENTE o GENERAL

ROTACION CUENTAS POR COBRAR

TIEMPO CAPITAL INMOVILIZADO

ENDEUDAMIENTO EN EL LARGO PLAZO

PASIVO NO CTE + PATRIMONIO (NETO)

ENDEUDAMIENTO EN EL LARGO PLAZO

COSTO VENTA + GTOS OPERAT + GTOS FINANCIEROS

UTILIDAD OPERATIVA/CAPITAL (ROE)

Cobranza de cuentas por cobrar comerciales

Crditos/ otros ingresos en efectivo

TOTAL DE INGRESOS DE EFECTIVO

Efectivo Total Disponible (antes de los retiros)

Ctas por pagar Comerciales

Ctas por pagar Afiliadas

Otros cuentas por pagar cte (muebles, intangibles, etc)

Reserva y/o en depsito

TOTAL DE EFECTIVO PAGADO

DATOS OPERATIVOS ESENCIALES (no es informacin del flujo de efectivo)

Vta Comerciales (al contado)

Cuentas por cobrar Comerciales (cdto. 30 dias)

Vta Afiliadas (al contado)

Cuentas por Cobrar Afiliadas (cdto. 15 dias)

Costo de Ventas (80% vtas netas)

Compra Comercial 90 das

Compra Afiliadas 90 das

Inventario disponible (eom)

Existencias por recibir

Notas sobre la Preparacin

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