• Author / Uploaded
• Luis Serrano

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Balance General Al 31 de diciembre (miles de d ∆ Absoluto -3.00 222.00 108.00 327.00

1978 36.00 402.00 198.00 636.00

1979 33.00 624.00 306.00 963.00

Activo Fijo Neto Cargos Diferidos Otro Activo

57.00 12.00 33.00

63.00 15.00 37.00

6.00 3.00 4.00

Total Activo

738.00

1,078.00

340.00

Letras Por Pagar Banco Cuentas Por Pagar Acumulaciones Misceláneas Total Pasivo Circulante

24.00 246.00 24.00 294.00

38.00 505.00 55.00 598.00

14.00 259.00 31.00 304.00

Acciones Capital Ganancias Retenidas Total Patrimonio

375.00 69.00 444.00

375.00 105.00 480.00

0.00 36.00 36.00

Total Pasivo + Patrimonio

738.00

1,078.00

340.00

Caja CXC Inventario Total Activo Circulante

Ventas Costo Bienes Vendidos Utilidad Bruta Gastos Generales Utilidad Operativa Gastos Intereses Descuentos Por Compras Tomados Utilidad Antes ISR ISR Utilidad Neta Dividendos Pagados Utilidades Retenidas Compras

1978 2,412.00 -1,977.00 435.00 -334.00 101.00 -2.00 15.00 114.00 -48.00 66.00 33.00 33.00 2,190.00

1979 3,597.00 -2,988.00 609.00 -501.00 108.00 -3.00 24.00 129.00 -57.00 72.00 36.00 36.00 3,096.00

Estado de Resultados (miles de dólares) ∆ Absoluto 1,185.00 -1,011.00 174.00 -167.00 7.00 -1.00 9.00 15.00 -9.00 6.00 3.00 3.00 906.00

Principal Crédito Vencimiento Intereses a pagar Tasa Interés Mensual Tasa Interés Nominal Tasa Interés Bancario Interéses Anuales 140K

1,251.46 20 días 25.54 2.04% 44.59% 7.50% Aproximadamente 10,500.00

RAZONES FINANCIERAS Razón Circulante Prueba Ácida Capital de Trabajo Apalancamiento Cobertura Intereses Rotación Activos Rotación Activo Fijo Neto Rotación Inventario Período Promedio Inventario Rotación CXC Período Promedio Cobro Rotación CXP Período Promedio Pago Ciclo Capital de Trabajo Margen Bruto Margen Operativo Margen Neto ROA ROE ROI

1978 2.16 1.49 342.00 39.84% 50.50 3.27 42.32 9.98 36.56 6.00 60.83 8.90 41.00 56.39 18.03% 4.19% 2.74% 7.92% 14.86% 12.49%

1979 1.61 1.10 365.00 55.47% 36.00 3.34 57.10 9.76 37.38 5.76 63.32 6.13 59.54 41.16 16.93% 3.00% 2.00% 5.59% 15.00% 11.64%

∆ Absoluto -0.55 -0.39 23.00 15.64% -14.50 0.07 14.78 -0.22 0.82 -0.24 2.49 -2.77 18.54 -15.23 -1.10% -1.18% -0.73% -2.33% 0.14% -0.86%

1979 - 1980

1980 - 1981

ESTADO FLUJO EFECTIVO 1978 - 1979 Flujo Efectivo Proveniente Actividades Operacionales

Utilidad Neta Partidas Ajuste Intereses Utilidad Neta Operativa en Efectivo Cambios Capital Trabajo Cuentas Por Cobrar Inventario Letras Por Pagar Banco Cuentas Por Pagar Acumulaciones Misceláneas Total Flujo Efectivo Proveniente Actividades Operacionales

72.00

75.00

90.00

3.00 75.00

3.00 78.00

3.00 93.00

-222.00 -108.00 14.00 259.00 31.00 49.00

-274.00 -142.00 2.00 367.00 25.00 56.00

-298.00 -146.00 0.00 405.00 10.00 64.00

Flujo Efectivo Proveniente Actividades Inversión Activo Fijo Neto Cargos Diferidos Otro Activo Total Flujo Efectivo Proveniente Actividades Inversión

-6.00 -3.00 -4.00 -13.00

-3.00 -7.00 -14.00 -24.00

-9.00 -9.00 -8.00 -26.00

Flujo Efectivo Proveniente Actividades Financiamiento Intereses Pago Dividendos Total Flujo Efectivo Proveniente Actividades Financiamiento

-3.00 -36.00 -39.00

-3.00 -37.00 -40.00

-3.00 -45.00 -48.00

Aumento o Disminución Neta de Efectivo Efectivo y Equivalentes de Efectivo al Inicio del Año

-3.00 36.00

-8.00 33.00

-10.00 25.00

Efectivo y Equivalentes de Efectivo al Final del Año

33.00

25.00

15.00

Balance General de diciembre (miles de dólares) ∆ Porcentual 1980 -8.33% 25.00 55.22% 898.00 54.55% 448.00 51.42% 1,371.00

∆ Absoluto -8.00 274.00 142.00 408.00

∆ Porcentual -24.24% 43.91% 46.41% 42.37%

1981 15.00 1,196.00 594.00 1,805.00

∆ Absoluto -10.00 298.00 146.00 434.00

∆ Porcentual -40.00% 33.18% 32.59% 31.66%

10.53% 25.00% 12.12%

66.00 22.00 51.00

3.00 7.00 14.00

4.76% 46.67% 37.84%

75.00 31.00 59.00

9.00 9.00 8.00

13.64% 40.91% 15.69%

46.07%

1,510.00

432.00

40.07%

1,970.00

460.00

30.46%

58.33% 105.28% 129.17% 103.40%

40.00 872.00 80.00 992.00

2.00 367.00 25.00 394.00

5.26% 72.67% 45.45% 65.89%

40.00 1,277.00 90.00 1,407.00

0.00 405.00 10.00 415.00

0.00% 46.44% 12.50% 41.83%

0.00% 52.17% 8.11%

375.00 143.00 518.00

0.00 38.00 38.00

0.00% 36.19% 7.92%

375.00 188.00 563.00

0.00 45.00 45.00

0.00% 31.47% 8.69%

46.07%

1,510.00

432.00

40.07%

1,970.00

460.00

30.46%

1980 5,406.00 -4,536.00 870.00 -753.00 117.00 -3.00 21.00 135.00 -60.00 75.00 37.00 38.00 4,678.00

∆ Absoluto 1,809.00 -1,548.00 261.00 -252.00 9.00 0.00 -3.00 6.00 -3.00 3.00 1.00 2.00 1,582.00

∆ Porcentual 50.29% 51.81% 42.86% 50.30% 8.33% 0.00% -12.50% 4.65% 5.26% 4.17% 2.78% 5.56% 51.10%

1981 7,197.00 -6,045.00 1,152.00 -1,005.00 147.00 -3.00 18.00 162.00 -72.00 90.00 45.00 45.00 6,191.00

∆ Absoluto 1,791.00 -1,509.00 282.00 -252.00 30.00 0.00 -3.00 27.00 -12.00 15.00 8.00 7.00 1,513.00

∆ Porcentual 33.13% 33.27% 32.41% 33.47% 25.64% 0.00% -14.29% 20.00% 20.00% 20.00% 21.62% 18.42% 32.34%

Estado de Resultados (miles de dólares) ∆ Porcentual 49.13% 51.14% 40.00% 50.00% 6.93% 50.00% 60.00% 13.16% 18.75% 9.09% 9.09% 9.09% 41.37%

∆ Porcentual -25.56% -26.25% 6.73% 39.25% -28.71% 2.09% 34.93% -2.20% 2.25% -3.93% 4.09% -31.13% 45.21% -27.00% -6.12% -28.30% -26.85% -29.43% 0.91% -6.86%

1978 - 1981

1980 1.38 0.93 379.00 65.70% 39.00 3.58 81.91 10.13 36.05 6.02 60.63 5.36 68.04 28.64 16.09% 2.16% 1.39% 4.30% 14.48% 11.65%

∆ Absoluto -0.23 -0.17 14.00 10.22% 3.00 0.24 24.81 0.36 -1.33 0.26 -2.69 -0.77 8.50 -12.52 -0.84% -0.84% -0.61% -1.29% -0.52% 0.01%

∆ Porcentual -14.18% -15.31% 3.84% 18.43% 8.33% 7.29% 43.46% 3.69% -3.56% 4.43% -4.25% -12.49% 14.28% -30.42% -4.95% -27.92% -30.69% -23.02% -3.47% 0.10%

1981 1.28 0.86 398.00 71.42% 49.00 3.65 95.96 10.18 35.87 6.02 60.66 4.85 75.29 21.23 16.01% 2.04% 1.25% 4.15% 15.99% 13.54%

∆ Absoluto -0.10 -0.07 19.00 5.73% 10.00 0.07 14.05 0.05 -0.18 -0.00 0.03 -0.52 7.25 -7.41 -0.09% -0.12% -0.14% -0.16% 1.51% 1.89%

∆ Porcentual -7.18% -7.50% 5.01% 8.72% 25.64% 2.04% 17.15% 0.51% -0.51% -0.04% 0.04% -9.63% 10.66% -25.86% -0.54% -5.63% -9.86% -3.70% 10.41% 16.26%

237.00 9.00 246.00 -794.00 -396.00 16.00 1,031.00 66.00 169.00

-18.00 -19.00 -26.00 -63.00

-9.00 -118.00 -127.00 -21.00

36.00 15.00

-21.00 794.00 396.00

18.00 19.00 26.00

16.00 1,031.00 66.00

0.00 119.00

Caja CXC Inventario Total Activo Circulante

1978 36.00 402.00 198.00 636.00

Balance General Al 31 de diciembre (miles de dó Vertical 4.88% 54.47% 26.83% 86.18%

Activo Fijo Neto Cargos Diferidos Otro Activo

57.00 12.00 33.00

7.72% 1.63% 4.47%

Total Activo

738.00

100.00%

Letras Por Pagar Banco Cuentas Por Pagar Acumulaciones Misceláneas Total Pasivo Circulante

24.00 246.00 24.00 294.00

3.25% 33.33% 3.25% 39.84%

Acciones Capital Ganancias Retenidas Total Patrimonio

375.00 69.00 444.00

50.81% 9.35% 60.16%

Total Pasivo + Patrimonio

738.00

100.00%

Estado de Resultados (miles de dólares) Ventas Costo Bienes Vendidos Utilidad Bruta Gastos Generales Utilidad Operativa Gastos Intereses Descuentos Por Compras Tomados Utilidad Antes ISR ISR Utilidad Neta Dividendos Pagados Utilidades Retenidas Compras

1978 2,412.00 -1,977.00 435.00 -334.00 101.00 -2.00 15.00 114.00 -48.00 66.00 33.00 33.00 2,190.00

Vertical 100.00% 81.97% 18.03% 13.85% 4.19% 0.08% 0.62% 4.73% 1.99% 2.74%

Balance General Al 31 de diciembre (miles de dólares) 1979 Vertical 33.00 3.06% 624.00 57.88% 306.00 28.39% 963.00 89.33%

1980 25.00 898.00 448.00 1,371.00

Vertical 1.66% 59.47% 29.67% 90.79%

1981 15.00 1,196.00 594.00 1,805.00

Vertical 0.76% 60.71% 30.15% 91.62%

63.00 15.00 37.00

5.84% 1.39% 3.43%

66.00 22.00 51.00

4.37% 1.46% 3.38%

75.00 31.00 59.00

3.81% 1.57% 2.99%

1,078.00

100.00%

1,510.00

100.00%

1,970.00

100.00%

38.00 505.00 55.00 598.00

3.53% 46.85% 5.10% 55.47%

40.00 872.00 80.00 992.00

2.65% 57.75% 5.30% 65.70%

40.00 1,277.00 90.00 1,407.00

2.03% 64.82% 4.57% 71.42%

375.00 105.00 480.00

34.79% 9.74% 44.53%

375.00 143.00 518.00

24.83% 9.47% 34.30%

375.00 188.00 563.00

19.04% 9.54% 28.58%

1,078.00

100.00%

1,510.00

100.00%

1,970.00

100.00%

Estado de Resultados (miles de dólares) 1979 Vertical 3,597.00 100.00% -2,988.00 83.07% 609.00 16.93% -501.00 13.93% 108.00 3.00% -3.00 0.08% 24.00 0.67% 129.00 3.59% -57.00 1.58% 72.00 2.00% 36.00 36.00 3,096.00

1980 5,406.00 -4,536.00 870.00 -753.00 117.00 -3.00 21.00 135.00 -60.00 75.00 37.00 38.00 4,678.00

Vertical 100.00% 83.91% 16.09% 13.93% 2.16% 0.06% 0.39% 2.50% 1.11% 1.39%

1981 7,197.00 -6,045.00 1,152.00 -1,005.00 147.00 -3.00 18.00 162.00 -72.00 90.00 45.00 45.00 6,191.00

Vertical 100.00% 83.99% 16.01% 13.96% 2.04% 0.04% 0.25% 2.25% 1.00% 1.25%